https://www.taxtmi.com/caselaws?id=776034 GST on rice and wheat flour depends on whether the goods are "pre-packaged and labelled" within the GST notification framework, as read with the Legal Metrology Act, 2009 and the Packaged Commodities Rules, 2011. The ruling states that the earlier registered brand name test is no longer determinative. Packages containing more than 25 kg or 25 litres fall within the rule-based exclusion from the prescribed declaration requirements, and the departmental clarification was relied on to support that larger packs of cereals and flour do not trigger GST on that basis. Exemption was therefore rejected for the goods in question. en-us Tue, 24 Jun 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776034 GST on rice and wheat flour depends on whether the goods are "pre-packaged and labelled" within the GST notification framework, as read with the Legal Metrology Act, 2009 and the Packaged Commodities Rules, 2011. The ruling states that the earlier registered brand name test is no longer determinative. Packages containing more than 25 kg or 25 litres fall within the rule-based exclusion from the prescribed declaration requirements, and the departmental clarification was relied on to support that larger packs of cereals and flour do not trigger GST on that basis. Exemption was therefore rejected for the goods in question. Case-Laws GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776034