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Pre-packaged and labelled goods exclusion clarified under UTGST, amending schedule entries and defining the term by Legal Metrology criteria. The notification amends the UTGST rate Schedule by substituting numerous Schedule entries to exclude items that are 'pre-packaged and labelled', omitting certain serial entries and altering specific item descriptions, and replaces Explanation clause (ii) with a definition equating 'pre-packaged and labelled' to a 'pre-packaged commodity' under the Legal Metrology Act, 2009 where packaging or labelling must bear the Act's declarations.
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Pre-packaged and labelled goods exclusion clarified under UTGST, amending schedule entries and defining the term by Legal Metrology criteria.
The notification amends the UTGST rate Schedule by substituting numerous Schedule entries to exclude items that are "pre-packaged and labelled", omitting certain serial entries and altering specific item descriptions, and replaces Explanation clause (ii) with a definition equating "pre-packaged and labelled" to a "pre-packaged commodity" under the Legal Metrology Act, 2009 where packaging or labelling must bear the Act's declarations.
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