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        GST

        CGST Rate Schedule u/s 9(1) - Substitute the meaning of 'pre-packaged and labelled' - Seeks to amend Notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017 - 01/2025 - Central GST (CGST) Rate

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        Definition of pre-packaged and labelled revised; retail commodities must meet Legal Metrology pre packing and labelling requirements immediately. The notification inserts Fortified Rice Kernel (FRK) into specified GST rate schedules and substitutes the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the declarations required by that Act and its rules; the amendment is effective immediately.
                      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.

                            Definition of pre-packaged and labelled revised; retail commodities must meet Legal Metrology pre packing and labelling requirements immediately.

                            The notification inserts Fortified Rice Kernel (FRK) into specified GST rate schedules and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the declarations required by that Act and its rules; the amendment is effective immediately.


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