Pre-packaged and labelled definition limits GST exemption for barley, excluding retail-packaged supplies from the concession. Exemption from goods and services tax for barley applies only when supplies are not pre-packaged and labelled. ''Pre-packaged and labelled'' refers to commodities intended for retail sale in packages of not more than 25 kg or 25 litres that are pre-packed under the Legal Metrology Act and carry the required declarations. The exemption thus excludes retail-ready packages complying with Legal Metrology, while earlier amendments and annexed procedures address branded unit containers and the mechanism to forgo brand rights.
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Pre-packaged and labelled definition limits GST exemption for barley, excluding retail-packaged supplies from the concession.
Exemption from goods and services tax for barley applies only when supplies are not pre-packaged and labelled. ''Pre-packaged and labelled'' refers to commodities intended for retail sale in packages of not more than 25 kg or 25 litres that are pre-packed under the Legal Metrology Act and carry the required declarations. The exemption thus excludes retail-ready packages complying with Legal Metrology, while earlier amendments and annexed procedures address branded unit containers and the mechanism to forgo brand rights.
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