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    <description>Rice is exempt from GST except when it is pre-packaged and labelled, defined as commodities intended for retail sale of not more than 25 kg or 25 litre that are &#039;pre-packed&#039; under the Legal Metrology Act and whose package or label is required to bear the Act&#039;s declarations. Earlier provisions excluded unit containers bearing registered or actionable brand names and included requirements for affidavits and marking when brand rights are voluntarily foregone; guidance has been issued on the scope for agricultural produce.</description>
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