GST exemption for grain sorghum excludes pre-packaged and labelled retail packs, as defined by legal metrology rules. Exemption from GST applies to grain sorghum except when it is pre-packaged and labelled; that phrase denotes commodities intended for retail sale packaged such that Legal Metrology Act declarations are required and the package contains not more than twenty-five kilograms or twenty-five litres. Recent notifications align the explanatory wording with the Legal Metrology Act and clarify that agricultural produce in packages exceeding the retail quantity threshold is not considered 'pre-packaged and labelled.'
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Provisions expressly mentioned in the judgment/order text.
GST exemption for grain sorghum excludes pre-packaged and labelled retail packs, as defined by legal metrology rules.
Exemption from GST applies to grain sorghum except when it is pre-packaged and labelled; that phrase denotes commodities intended for retail sale packaged such that Legal Metrology Act declarations are required and the package contains not more than twenty-five kilograms or twenty-five litres. Recent notifications align the explanatory wording with the Legal Metrology Act and clarify that agricultural produce in packages exceeding the retail quantity threshold is not considered "pre-packaged and labelled."
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