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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 classification of dried leguminous vegetables applies to pre-packaged and labelled retail packs under specified packaging conditions.</h1> Dried leguminous vegetables are classified for GST by whether they are pre-packaged and labelled for retail sale, meaning pre-packed under the Legal Metrology Act and bearing required declarations, limited to packages not exceeding 25 kg or 25 litres; earlier brand-name based tests and an affidavit-based forfeiture mechanism were superseded or modified by subsequent notifications and clarifications addressing parching and the scope of agricultural produce.

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