https://www.taxtmi.com/forum/issue?id=118051 The amendment substitutes the exemption for goods put up in unit containers bearing a registered brand name with "pre-packaged and labelled", bringing within GST packaged rice and grains that meet the Legal Metrology definition of pre-packed commodities requiring mandatory declarations. Consequently, retail-style or repackaged smaller packets of rice carrying the mandatory metrology declarations are treated as taxable, while practical uncertainties remain concerning package-size thresholds, wholesale pack treatment, agri-produce exceptions and the applicable GST rate. en-us Thu, 14 Jul 2022 20:23:18 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118051 The amendment substitutes the exemption for goods put up in unit containers bearing a registered brand name with "pre-packaged and labelled", bringing within GST packaged rice and grains that meet the Legal Metrology definition of pre-packed commodities requiring mandatory declarations. Consequently, retail-style or repackaged smaller packets of rice carrying the mandatory metrology declarations are treated as taxable, while practical uncertainties remain concerning package-size thresholds, wholesale pack treatment, agri-produce exceptions and the applicable GST rate. Discussion-Forum GST Thu, 14 Jul 2022 20:23:18 +0530 https://www.taxtmi.com/forum/issue?id=118051