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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 exemption for dried leguminous vegetables limited where goods are pre-packaged and labelled under legal metrology rules.</h1> Exemption from GST applies to dried leguminous vegetables, shelled, except when they are pre-packaged and labelled. The term is defined by reference to the Legal Metrology Act and retail-package declaration requirements; clarifications cover parching treatment and scope for agricultural produce. Amendments refined treatment of unit containers and brand-name conditions, and an annexure prescribes affidavit and bilingual indelible declaration procedures where a packer or brand owner voluntarily forgoes actionable claims on a brand name.

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