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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 goods and organic manure excludes pre-packaged and labelled retail packages, refining the exemption's scope.</h1> Exemption grants GST relief for goods and organic manure but excludes supplies that are pre-packaged and labelled, defined by reference to retail-oriented pre-packing and statutory labelling obligations under the Legal Metrology framework. Amendments and a circular refine the exclusion's application to retail packaging thresholds and clarify treatment of agricultural produce, while prior versions addressed branded unit containers and procedural requirements for waiving brand rights through affidavits and specific labelling.

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