Pre-packaged and labelled classification clarified, tying GST rate treatment to compliance with legal metrology labelling requirements. The notification amends the Schedule to the Mizoram State Tax (Rate) by substituting the phrase 'other than pre-packaged and labelled' for prior wording in multiple Schedule entries, omitting certain serial entries, and replacing the Explanation clause to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, thereby conditioning eligibility in those Schedule items on compliance with legal metrology packaging and labelling declarations.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification clarified, tying GST rate treatment to compliance with legal metrology labelling requirements.
The notification amends the Schedule to the Mizoram State Tax (Rate) by substituting the phrase "other than pre-packaged and labelled" for prior wording in multiple Schedule entries, omitting certain serial entries, and replacing the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby conditioning eligibility in those Schedule items on compliance with legal metrology packaging and labelling declarations.
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