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        Pre-packaged and labelled classification ties retail packaging and Legal Metrology compliance to concessional GST treatment. Classification of grain sorghum for concessional GST treatment depends on the expression pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed and bear the declarations required under the Legal Metrology Act; successive amendments modified prior criteria concerning unit containers bearing registered brands and included procedural requirements for affidavits and on-pack declarations when brand rights are voluntarily foregone.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Pre-packaged and labelled classification ties retail packaging and Legal Metrology compliance to concessional GST treatment.

                                Classification of grain sorghum for concessional GST treatment depends on the expression pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed and bear the declarations required under the Legal Metrology Act; successive amendments modified prior criteria concerning unit containers bearing registered brands and included procedural requirements for affidavits and on-pack declarations when brand rights are voluntarily foregone.


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