Pre-packaged goods test under GST excludes buyer-specific packing done to purchaser specifications, so the supply was not taxable.

GST on pre-packaged and labelled commodities applies only where the goods are packed within the meaning of the Legal Metrology Act and are required to bear statutory declarations. Red gram dal packed at the specific instance and to the design and label specifications of a known purchaser was not treated as pre-packaged for levy purposes. Once that essential condition was absent, the question of metrology exemptions became unnecessary. The AAR held that the supply to the State Civil Supplies Corporation did not attract GST.

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Issues: Whether supply of 1 kg red gram dal in primary packs with secondary packing in 50 kg bags to the State Civil Supplies Corporation, as per the purchaser's design and label specifications, attracts GST.

Analysis: GST on pre-packaged and labelled commodities applies only where the goods are pre-packaged within the meaning of the Legal Metrology Act and are required to bear declarations under that law. A commodity packed at the specific instance and in accordance with the specifications of a known purchaser is not treated as pre-packaged for purposes of the levy. The question whether the goods may otherwise fall within or outside the metrology exemptions was treated as unnecessary once the essential condition of pre-packaging was found absent.

Conclusion: The supply does not attract GST.

Ratio Decidendi: Taxability under the relevant notification arises only when the commodity is both pre-packaged and labelled, and packaging made specifically for a known buyer does not satisfy the pre-packaged requirement.

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