Pre-packaged and labelled goods: amendments narrow Schedule entries and define the term under Legal Metrology rules. The notification amends the State GST Rate Schedule by substituting uniform wording ', other than pre-packaged and labelled' in multiple column (3) entries, omitting specified serial numbers and entries, and replacing Explanation clause (ii) with a Legal Metrology-based definition of 'pre-packaged and labelled' as a pre-packaged commodity whose package or label must bear declarations required under the Legal Metrology Act and rules.
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: amendments narrow Schedule entries and define the term under Legal Metrology rules.
The notification amends the State GST Rate Schedule by substituting uniform wording ", other than pre-packaged and labelled" in multiple column (3) entries, omitting specified serial numbers and entries, and replacing Explanation clause (ii) with a Legal Metrology-based definition of "pre-packaged and labelled" as a pre-packaged commodity whose package or label must bear declarations required under the Legal Metrology Act and rules.
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