GST exemption excludes pre-packaged and labelled goods, clarifying the definition and packaging and labeling obligations. Exemption from GST excludes commodities that are pre-packaged and labelled; 'pre-packaged and labelled' denotes retail-intended pre-packed goods within retail-sized packages that must bear Legal Metrology Act declarations. Amendments refined the definition and clarified scope for agricultural produce. Earlier provisions addressed exclusions based on branded unit containers and required processes for foregoing actionable claims in brand names, including affidavits to the jurisdictional tax commissioner and indelible markings on each unit container, with specific requirements where brand owner and packer differ.
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.
GST exemption excludes pre-packaged and labelled goods, clarifying the definition and packaging and labeling obligations.
Exemption from GST excludes commodities that are pre-packaged and labelled; 'pre-packaged and labelled' denotes retail-intended pre-packed goods within retail-sized packages that must bear Legal Metrology Act declarations. Amendments refined the definition and clarified scope for agricultural produce. Earlier provisions addressed exclusions based on branded unit containers and required processes for foregoing actionable claims in brand names, including affidavits to the jurisdictional tax commissioner and indelible markings on each unit container, with specific requirements where brand owner and packer differ.
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