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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 grain sorghum excludes pre-packaged and labelled retail packs, as defined by legal metrology rules.</h1> Exemption from GST applies to grain sorghum except when it is pre-packaged and labelled; that phrase denotes commodities intended for retail sale packaged such that Legal Metrology Act declarations are required and the package contains not more than twenty-five kilograms or twenty-five litres. Recent notifications align the explanatory wording with the Legal Metrology Act and clarify that agricultural produce in packages exceeding the retail quantity threshold is not considered 'pre-packaged and labelled.'

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