Pre-packaged and labelled goods exclusion applied across GST exemption entries, adding Legal Metrology definition and omissions. Amendments replace various exclusionary phrases in multiple GST schedule entries with the uniform qualifier ', other than pre-packaged and labelled', substitute particular item descriptions (e.g., curd, lassi, buttermilk), omit specified schedule entries, remove the word 'purified' from an entry, and add an Explanation defining 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009. The notification is deemed to have come into force from 18th July, 2022.
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 goods exclusion applied across GST exemption entries, adding Legal Metrology definition and omissions.
Amendments replace various exclusionary phrases in multiple GST schedule entries with the uniform qualifier ", other than pre-packaged and labelled", substitute particular item descriptions (e.g., curd, lassi, buttermilk), omit specified schedule entries, remove the word "purified" from an entry, and add an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The notification is deemed to have come into force from 18th July, 2022.
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