Pre-packaged and labelled classification limits GST rate exemptions, revising Schedule entries and defining the term under legal metrology. The notification amends the State GST Rate Schedule by substituting wording to exclude goods that are 'pre-packaged and labelled' from prior descriptions and exemptions, alters specific product entries (including dairy, sugar and snack items), omits certain serial entries, and substitutes an Explanation clause defining 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, with the amendment effective from a date in July 2022.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification limits GST rate exemptions, revising Schedule entries and defining the term under legal metrology.
The notification amends the State GST Rate Schedule by substituting wording to exclude goods that are "pre-packaged and labelled" from prior descriptions and exemptions, alters specific product entries (including dairy, sugar and snack items), omits certain serial entries, and substitutes an Explanation clause defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, with the amendment effective from a date in July 2022.
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