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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 exclusion limits GST exemption for goods, distinguishing retail pre-packed commodities from fresh produce.</h1> GST exemption for goods excludes items that are pre-packaged and labelled, defined by pre-packing and mandatory declarations on the package or an affixed label under legal metrology provisions; amendments clarify retail-package-size delimitation and scope for agricultural produce. Prior provisions addressing branded unit containers required voluntary forfeiture of brand rights supported by affidavits and indelible labelling on unit containers when claiming the exemption.

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