Pre-packaged and labelled classification revised, excluding such packaged goods from specified GST schedule entries and redefining packaging obligations. The notification amends Schedule entries by substituting language to exclude goods that are 'pre-packaged and labelled' from specified entries, rewords certain dairy and sugar/jaggery entries to apply only to non-pre-packaged and non labelled variants, omits particular serial numbers and entries from the Schedule, and replaces the Explanation's clause (ii) with a Legal Metrology-based definition of 'pre-packaged and labelled' requiring statutory package or label declarations.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification revised, excluding such packaged goods from specified GST schedule entries and redefining packaging obligations.
The notification amends Schedule entries by substituting language to exclude goods that are "pre-packaged and labelled" from specified entries, rewords certain dairy and sugar/jaggery entries to apply only to non-pre-packaged and non labelled variants, omits particular serial numbers and entries from the Schedule, and replaces the Explanation's clause (ii) with a Legal Metrology-based definition of "pre-packaged and labelled" requiring statutory package or label declarations.
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