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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 goods attract reduced GST rate subject to Legal Metrology packaging and labelling requirements.</h1> A concessional GST rate applies to goods that are pre-packaged and labelled (excluding fresh or chilled), where commodities intended for retail sale in packages not exceeding twenty-five kilograms or twenty-five litres must bear declarations on the package or an affixed label as required by the Legal Metrology Act, 2009; amendments and clarifications modify qualifying criteria and address branded unit containers and agricultural produce.

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