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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 fertilisers fall under a concessional GST regime subject to Legal Metrology packaging requirements.</h1> Goods described as animal, vegetable or organic fertilisers sold as pre-packaged and labelled are eligible for a concessional GST rate, with 'pre-packaged and labelled' defined by reference to the Legal Metrology Act, 2009 as commodities for retail sale in packages not exceeding twenty-five kilograms or twenty-five litres bearing required statutory declarations; amendment history and administrative clarifications further delimit scope and treatment of branded unit containers and agricultural produce packaged above the size limit.

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