Pre-packaged and labelled exclusion modifies GST schedule entries, changing taxable treatment of specified commodities effective immediately. Amendments revise Schedule entries to substitute qualifying phrases with the words ', other than pre-packaged and labelled' for numerous serial numbers, omit certain serial entries, and remove the word 'purified' in one entry. The Explanation is amended to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, as a pre-packaged commodity whose package or label must bear statutory declarations under that Act and its rules. The notification commences on its date of issue.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled exclusion modifies GST schedule entries, changing taxable treatment of specified commodities effective immediately.
Amendments revise Schedule entries to substitute qualifying phrases with the words ", other than pre-packaged and labelled" for numerous serial numbers, omit certain serial entries, and remove the word "purified" in one entry. The Explanation is amended to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, as a pre-packaged commodity whose package or label must bear statutory declarations under that Act and its rules. The notification commences on its date of issue.
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