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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 attract reduced GST when retail-ready packaging meets Legal Metrology labelling requirements.</h1> Goods that qualify as pre-packaged and labelled attract a reduced GST rate of five percent where commodities are intended for retail sale in packages not exceeding twenty-five kilogram or twenty-five litre, and the package or label bears declarations required under the Legal Metrology Act, 2009. Qualification depends on compliance with Legal Metrology packaging and labelling rules; agricultural produce in packages exceeding the stated quantity is excluded from this expression.

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