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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: rice attracts concessional GST where retail packages meet Legal Metrology labelling requirements.</h1> Rice described as pre-packaged and labelled attracts a concessional GST rate of five percent when sold in retail packages of not more than 25 kilogram or 25 litre that are pre-packed under the Legal Metrology Act and bear required declarations on the package or an affixed label. Earlier formulations and clarifications addressed treatment of agricultural produce beyond the quantity threshold and prior special conditions for branded unit containers, including affidavit and marking requirements where actionable brand claims are voluntarily foregone.

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