Pre-packaged and labelled goods: retail-packaged wheat and meslin qualify for concessional GST where Legal Metrology declarations apply. Wheat and meslin supplied in retail-ready packages that are pre-packaged and labelled qualify for concessional GST treatment provided the package complies with the Legal Metrology Act requirements for pre-packed commodities and bears the statutory declarations; administrative clarifications exclude agricultural farm produce supplied in packages exceeding the specified retail quantity limits from the expression 'pre-packaged and labelled'.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled goods: retail-packaged wheat and meslin qualify for concessional GST where Legal Metrology declarations apply.
Wheat and meslin supplied in retail-ready packages that are pre-packaged and labelled qualify for concessional GST treatment provided the package complies with the Legal Metrology Act requirements for pre-packed commodities and bears the statutory declarations; administrative clarifications exclude agricultural farm produce supplied in packages exceeding the specified retail quantity limits from the expression 'pre-packaged and labelled'.
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