Pre-packaged and labelled exclusion clarified: GST notification limits special tax treatment to non pre-packaged goods under Legal Metrology definition. The notification amends a GST schedule so that specified items are treated as exempt or specially classified only if they are not pre-packaged and labelled, substituting wording across multiple serial entries, omitting some entries, and altering one term. It replaces the Explanation clause to define pre-packaged and labelled by reference to the Legal Metrology Act's definition of 'pre-packaged commodity,' requiring statutory declarations on the package or label. The amendment takes effect on the stated commencement date.
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Pre-packaged and labelled exclusion clarified: GST notification limits special tax treatment to non pre-packaged goods under Legal Metrology definition.
The notification amends a GST schedule so that specified items are treated as exempt or specially classified only if they are not pre-packaged and labelled, substituting wording across multiple serial entries, omitting some entries, and altering one term. It replaces the Explanation clause to define pre-packaged and labelled by reference to the Legal Metrology Act's definition of "pre-packaged commodity," requiring statutory declarations on the package or label. The amendment takes effect on the stated commencement date.
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