Pre-packaged and labelled exemption restricted: Schedule revisions limit GST exemptions to goods not pre-packaged and labelled. The notification narrows Schedule exemptions by substituting ', other than pre-packaged and labelled' for multiple Schedule entries and omitting certain serials, thereby limiting exemptions to goods not pre-packaged and labelled. The Explanation is amended to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, requiring packages or labels to bear declarations mandated by that Act and its rules.
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Pre-packaged and labelled exemption restricted: Schedule revisions limit GST exemptions to goods not pre-packaged and labelled.
The notification narrows Schedule exemptions by substituting ", other than pre-packaged and labelled" for multiple Schedule entries and omitting certain serials, thereby limiting exemptions to goods not pre-packaged and labelled. The Explanation is amended to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, requiring packages or labels to bear declarations mandated by that Act and its rules.
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