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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemptions modified to classify packaged branded food items and define registered brand name for tax treatment.</h1> Amendment to the central GST rate notification reclassifies and adjusts schedule entries to distinguish fresh or chilled goods from non fresh goods, omits and inserts serial numbers and tariff descriptions, and conditions exemption for non fresh packaged goods by excluding unit container products unless they bear a registered brand name or a brand with an actionable or enforceable right in a court, subject to Annexure I conditions; it also defines registered brand name and sets the notification's commencement.

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