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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 processed pulses and related products taxed subject to packaging, labelling, branding conditions under legal metrology with affidavit requirements.</h1> Meal and powder of dried leguminous vegetables, sago, roots or tubers and certain Chapter 8 products attract concessional GST where they are pre-packaged and labelled as defined by reference to the Legal Metrology Act, limited to retail-packaged commodities not exceeding 25 kg or 25 litres; applicability is further informed by clarifications on traditional products and by procedural requirements where brand-related exclusions arise, including affidavits and indelible labelling when actionable claims are voluntarily forgone.

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