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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 subject to reduced GST rate when packaging complies with Legal Metrology Act and weight limits.</h1> Specified cereals including buckwheat, millet and canary seed qualify for concessional GST when supplied as pre-packaged and labelled retail goods that comply with the Legal Metrology Act, 2009 - the package or an affixed label must bear the statutory declarations; supplies in packages exceeding the statutory retail quantity threshold are excluded. Earlier provisions linked the concession to unit containers bearing a registered or actionable brand, and provided an affidavit-and-labelling procedure for voluntarily foregoing brand rights.

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