Pre-packaged and labelled: narrows GST exemption scope by substituting qualifying language and adding Legal Metrology definition. Amendment substitutes the qualifying language in multiple Schedule entries to uniformly exclude goods that are 'pre-packaged and labelled,' revises specific entries (including dairy products, jaggery and khandsari sugar, murki), omits certain serial-numbered entries, and replaces the Explanation clause to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009 requiring prescribed package or label declarations.
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Pre-packaged and labelled: narrows GST exemption scope by substituting qualifying language and adding Legal Metrology definition.
Amendment substitutes the qualifying language in multiple Schedule entries to uniformly exclude goods that are "pre-packaged and labelled," revises specific entries (including dairy products, jaggery and khandsari sugar, murki), omits certain serial-numbered entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 requiring prescribed package or label declarations.
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