MRP inclusive of GST: manufacturers may revise unsold pre packed stock prices under conditions and display requirements. MRP on pre packaged commodities is inclusive of all taxes including GST and cannot be charged over. Manufacturers/packers/importers may revise MRP on unsold pre GST stock to reflect permitted upward price changes after accounting for additional input tax credit (including deemed credit), provided the original MRP remains visible, the increase does not exceed the net tax induced rise, and revisions are advertised twice and intimated to Legal Metrology authorities; upward or downward changes are to be displayed by separate stickers/printing with differing publicity requirements.