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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 cereals: tax applies to specified puffed, flattened and parched rice products from notified effective date.</h1> A 5% GST rate applies to specified retail-ready rice products-puffed rice, flattened/beat en rice, parched rice, and murki-when sold pre-packaged and labelled. 'Pre-packaged and labelled' is defined by the Explanation to Notification 09/2025 IGST (Rate): commodities for retail sale in packages within the Legal Metrology definition of 'pre-packed,' with required declarations on the package or label under the Legal Metrology Act, 2009 and its rules.

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