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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 on pre-packaged natural honey applies to retail pre-packed labelled units; large agricultural consignments excluded.</h1> Supply of natural honey in retail-ready units attracts a concessional GST rate where the product is pre-packaged and labelled, a term defined by reference to the Legal Metrology Act and its rules covering commodities intended for retail sale that are pre-packed and bear required declarations; a proviso excludes agricultural farm produce supplied in packages exceeding the retail-oriented threshold from this description, and amendments and circulars clarify brand-related conditions and administrative marking and affidavit obligations where brand rights are forgone.

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