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        Case ID :
        GST - States

        Amendment in Notification No. 38/1/2017-Fin(R&C)(2/2017-Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(07/2022-Rate) - Goa SGST

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        Pre-packaged and labelled classification limits GST exemptions by requiring Legal Metrology declarations on packaging and labels. The amendment substitutes the phrase ', other than pre-packaged and labelled' into multiple Schedule entries and omits certain serial entries, and it replaces the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Pre-packaged and labelled classification limits GST exemptions by requiring Legal Metrology declarations on packaging and labels.

                                The amendment substitutes the phrase ", other than pre-packaged and labelled" into multiple Schedule entries and omits certain serial entries, and it replaces the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, requiring the package or label to bear the statutory declarations.


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