Pre-packaged and labelled classification altered to exclude specified goods from exemption, changing Schedule entries under state GST. The notification amends the GST Schedule by substituting the words 'pre-packaged and labelled' in numerous Schedule entries, replaces certain entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and removes a purification qualifier. It substitutes the Explanation to define 'pre-packaged and labelled' by reference to 'pre-packaged commodity' under the Legal Metrology Act, 2009, requiring package or label declarations as per that Act. The amendments take effect on 18 July 2022.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification altered to exclude specified goods from exemption, changing Schedule entries under state GST.
The notification amends the GST Schedule by substituting the words "pre-packaged and labelled" in numerous Schedule entries, replaces certain entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and removes a purification qualifier. It substitutes the Explanation to define "pre-packaged and labelled" by reference to "pre-packaged commodity" under the Legal Metrology Act, 2009, requiring package or label declarations as per that Act. The amendments take effect on 18 July 2022.
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