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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 certain cereals excludes pre-packaged and labelled retail packs under Legal Metrology requirements.</h1> Exemption from GST applies to buckwheat, millet, canary seed and specified other cereals, excluding supplies that are pre-packaged and labelled. The expression pre-packaged and labelled denotes commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or an affixed label is required to bear declarations as mandated by that Act and its rules.

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