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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>Pre-packaged and labelled goods exclusion clarified under UTGST, amending schedule entries and defining the term by Legal Metrology criteria.</h1> The notification amends the UTGST rate Schedule by substituting numerous Schedule entries to exclude items that are 'pre-packaged and labelled', omitting certain serial entries and altering specific item descriptions, and replaces Explanation clause (ii) with a definition equating 'pre-packaged and labelled' to a 'pre-packaged commodity' under the Legal Metrology Act, 2009 where packaging or labelling must bear the Act's declarations.

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