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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 wheat and meslin excludes pre-packaged and labelled retail packages under Legal Metrology rules.</h1> Exemption from GST covers wheat and meslin but excludes commodities that are pre-packaged and labelled for retail sale, as defined by the Legal Metrology Act and its rules; supplies of agricultural produce packaged above the retail packaging threshold are not considered within the scope of the pre-packaged and labelled exclusion. Earlier amendments treated unit containers bearing a registered or actionable brand name as excluded and prescribed an affidavit and on-package statement procedure to effect voluntary forfeiture of brand rights.

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