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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 maize GST classification secures reduced tax rate for qualifying retail-packaged supplies under Legal Metrology criteria</h1> Concessional GST treatment for maize (corn) applies where the commodity is pre-packaged and labelled, meaning retail-packaged goods not exceeding 25 kg or 25 litres whose package or label bears the declarations required under the Legal Metrology Act, 2009; this definition replaces earlier brand-based criteria and governs eligibility for the reduced rate until 21-09-2025.

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