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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 on pre-packaged barley retains concession for retail-pack supplies while job-work classification for malting remains clarified.</h1> Barley supplied as pre-packaged and labelled retail commodities that meet Legal Metrology packing and labelling declarations qualify for a concessional GST rate; successive notifications refined the definition and packaging thresholds. Clarifications address whether job work to convert barley into malted barley attracts concessional treatment applicable to food products or a different rate applicable to manufacture of alcoholic liquor, with administrative circulars cited for interpretation. Prior provisions had additional conditions relating to unit containers, brand-name status, and procedural steps to forgo brand rights.

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