GST exemption for non-wheat cereal flours excludes pre-packaged and labelled items under Legal Metrology rules. GST exemption for cereal flours other than wheat or meslin excludes items that are pre-packaged and labelled, defined by the Legal Metrology Act as commodities intended for retail sale in packages up to 25 kg or 25 litres that are pre-packed and whose package or label must bear statutory declarations under that Act and its rules.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for non-wheat cereal flours excludes pre-packaged and labelled items under Legal Metrology rules.
GST exemption for cereal flours other than wheat or meslin excludes items that are pre-packaged and labelled, defined by the Legal Metrology Act as commodities intended for retail sale in packages up to 25 kg or 25 litres that are pre-packed and whose package or label must bear statutory declarations under that Act and its rules.
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