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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 cereal flours attract reduced GST rate subject to Legal Metrology packaging and labelling requirements.</h1> Classification of cereal flours other than wheat or meslin for the reduced GST rate applies only where the goods are pre-packaged and labelled, as defined by the Legal Metrology Act and rules, limited to retail packages not exceeding 25 kg or 25 litres bearing the required declarations; amendments replaced earlier brand-based unit-container conditions and clarified that agricultural produce in packages exceeding the threshold is excluded from the 'pre-packaged and labelled' scope.

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