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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>From 22 Sept 2025, pre-packaged and labelled retail rice taxed at 5% GST under Schedule I; Notification 09/2025-IGST</h1> With effect from 22 September 2025, rice that is pre-packaged and labelled is subject to GST at 5% under Schedule I, pursuant to Notification 09/2025-IGST (Rate). 'Pre-packaged and labelled' covers retail-intended commodities contained in packages of not more than 25 kg or 25 litres, meeting the Legal Metrology Act, 2009 definition of 'pre-packed,' and requiring the package or securely affixed label to bear the declarations mandated by that Act and its rules.

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