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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 on certain flours excludes pre-packaged and labelled retail packages under legal metrology rules.</h1> Certain flours (pulses, sago, roots/tubers and Chapter 8 products) are GST-exempt except when they are pre-packaged and labelled. 'Pre-packaged and labelled' means commodities intended for retail sale in packages at or below the Legal Metrology threshold requiring statutory declarations on the package or label. Circulars clarify treatment of specific items and prior amendments addressed exclusions for unit containers bearing brand names and procedures to forfeit brand rights.

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