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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 exemption for frozen vegetables continues, with branded unit containers requiring affidavit and labeling to qualify.</h1> Exemption from GST covers frozen vegetables uncooked or cooked by steaming or boiling in water. Branded unit containers or those bearing a brand name with an actionable claim or enforceable right are subject to ANNEXURE I conditions. ANNEXURE I requires the packer to file an affidavit with the jurisdictional tax commissioner that they voluntarily forego any actionable claim or enforceable right in the brand name, and to print on each unit container, in indelible ink both in English and the local language, that such claim or right has been voluntarily foregone.

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