Pre-packaged and labelled goods exclusion reshapes Uttarakhand GST exemption entries and updates the legal definition. Amendments to the Uttarakhand GST exemption notification revise multiple Schedule entries so that specified goods are covered only when they are other than pre-packaged and labelled, with some entries omitted and others substituted or modified. The Explanation is replaced to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009 and its declaration requirements. The notification is deemed to have come into force on 18 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 reshapes Uttarakhand GST exemption entries and updates the legal definition.
Amendments to the Uttarakhand GST exemption notification revise multiple Schedule entries so that specified goods are covered only when they are other than pre-packaged and labelled, with some entries omitted and others substituted or modified. The Explanation is replaced to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 and its declaration requirements. The notification is deemed to have come into force on 18 July 2022.
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