https://www.taxtmi.com/caselaws?id=436178 GST on pre-packaged and labelled commodities applies only where the goods are packed within the meaning of the Legal Metrology Act and are required to bear statutory declarations. Red gram dal packed at the specific instance and to the design and label specifications of a known purchaser was not treated as pre-packaged for levy purposes. Once that essential condition was absent, the question of metrology exemptions became unnecessary. The AAR held that the supply to the State Civil Supplies Corporation did not attract GST. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436178 GST on pre-packaged and labelled commodities applies only where the goods are packed within the meaning of the Legal Metrology Act and are required to bear statutory declarations. Red gram dal packed at the specific instance and to the design and label specifications of a known purchaser was not treated as pre-packaged for levy purposes. Once that essential condition was absent, the question of metrology exemptions became unnecessary. The AAR held that the supply to the State Civil Supplies Corporation did not attract GST. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436178