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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: reduced GST applies to wheat or meslin flour when retail-packaged under Legal Metrology rules.</h1> Concessional GST applies to wheat or meslin flour when supplied as pre-packaged and labelled, defined by reference to the Legal Metrology Act for retail packages not exceeding 25 kg or 25 litres that bear required declarations; historical amendments shifted eligibility from brand-based unit container rules (with procedural forfeiture of brand claims) to the present Legal Metrology-based packaging definition.

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