GST on pre-packaged natural honey applies to retail pre-packed labelled units; large agricultural consignments excluded. Supply of natural honey in retail-ready units attracts a concessional GST rate where the product is pre-packaged and labelled, a term defined by reference to the Legal Metrology Act and its rules covering commodities intended for retail sale that are pre-packed and bear required declarations; a proviso excludes agricultural farm produce supplied in packages exceeding the retail-oriented threshold from this description, and amendments and circulars clarify brand-related conditions and administrative marking and affidavit obligations where brand rights are forgone.
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GST on pre-packaged natural honey applies to retail pre-packed labelled units; large agricultural consignments excluded.
Supply of natural honey in retail-ready units attracts a concessional GST rate where the product is pre-packaged and labelled, a term defined by reference to the Legal Metrology Act and its rules covering commodities intended for retail sale that are pre-packed and bear required declarations; a proviso excludes agricultural farm produce supplied in packages exceeding the retail-oriented threshold from this description, and amendments and circulars clarify brand-related conditions and administrative marking and affidavit obligations where brand rights are forgone.
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