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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>Non-wheat cereal flours pre-packaged and labelled taxed at 5% GST from 22-09-2025 under Legal Metrology packaging rules</h1> Cereal flours other than wheat or meslin (e.g., maize, rye) supplied pre-packaged and labelled are subject to GST at 5% effective 22-09-2025. 'Pre-packaged and labelled' covers commodities intended for retail sale in packages of not more than 25 kg or 25 litres that meet the Legal Metrology Act's definition of 'pre-packed,' with the package or its securely affixed label required to carry the statutory declarations mandated under the Legal Metrology Act and its rules.

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