Pre-packaged and labelled goods excluded from GST exemption for specified rye category unless packaging meets Legal Metrology declaration requirements. Exemption for Rye 63 excludes pre-packaged and labelled goods: commodities intended for retail sale that are pre-packed under the Legal Metrology Act and whose package or affixed label must bear the statutory declarations, thereby removing them from the exemption. Historical amendments addressed exclusions for unit containers bearing brand names and provided affidavit and marking procedures for voluntarily foregoing brand rights, with a clarification excluding larger-package agricultural produce from the 'pre-packaged and labelled' scope.
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 goods excluded from GST exemption for specified rye category unless packaging meets Legal Metrology declaration requirements.
Exemption for Rye 63 excludes pre-packaged and labelled goods: commodities intended for retail sale that are pre-packed under the Legal Metrology Act and whose package or affixed label must bear the statutory declarations, thereby removing them from the exemption. Historical amendments addressed exclusions for unit containers bearing brand names and provided affidavit and marking procedures for voluntarily foregoing brand rights, with a clarification excluding larger-package agricultural produce from the "pre-packaged and labelled" scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.