https://www.taxtmi.com/caselaws?id=435870 Pre-packaged and labelled rice in quantities up to 25 kg was treated as taxable supply under the amended GST entry in Notification No. 1/2017-Central Tax (Rate), as substituted by Notification No. 06/2022-Central Tax (Rate). The Authority read "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 and the Legal Metrology (Packaged Commodities) Rules, 2011, and found the packaging and labelling conditions satisfied. It further held that linkage to export does not create a separate GST exemption where the goods otherwise fall within the taxable notification. GST was therefore leviable on the disputed export-linked supplies. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435870 Pre-packaged and labelled rice in quantities up to 25 kg was treated as taxable supply under the amended GST entry in Notification No. 1/2017-Central Tax (Rate), as substituted by Notification No. 06/2022-Central Tax (Rate). The Authority read "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009 and the Legal Metrology (Packaged Commodities) Rules, 2011, and found the packaging and labelling conditions satisfied. It further held that linkage to export does not create a separate GST exemption where the goods otherwise fall within the taxable notification. GST was therefore leviable on the disputed export-linked supplies. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435870