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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 definition limits retail-pack compliance under the Legal Metrology Act, affecting GST classification and applicability.</h1> Classification covers specified goods excluding coconut coir fibre, including various textile bast-fibre yarns and paper yarn, taxable under the listed rate where sold as pre-packaged and labelled. The Explanation construes that phrase to mean commodities intended for retail sale in packages within the Legal Metrology Act's retail-quantity threshold, with required statutory declarations on the package or affixed label; supplies of agricultural produce in packages exceeding that threshold are excluded from the 'pre-packaged and labelled' scope.

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