GST exemption for specified frozen roots and tubers applies unless goods are pre packaged and labelled under Legal Metrology rules. Exemption applies to frozen high starch or inulin roots and tubers except where goods are pre packaged and labelled; that expression covers commodities intended for retail sale in packages defined as 'pre packed' under the Legal Metrology Act where the package or label must bear statutory declarations. Supply of agricultural produce in packages exceeding the Legal Metrology retail package threshold is not treated as 'pre packaged and labelled'. Earlier versions added branded unit container exclusions and required affidavits and indelible markings where brand rights were voluntarily forfeited.
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 for specified frozen roots and tubers applies unless goods are pre packaged and labelled under Legal Metrology rules.
Exemption applies to frozen high starch or inulin roots and tubers except where goods are pre packaged and labelled; that expression covers commodities intended for retail sale in packages defined as 'pre packed' under the Legal Metrology Act where the package or label must bear statutory declarations. Supply of agricultural produce in packages exceeding the Legal Metrology retail package threshold is not treated as 'pre packaged and labelled'. Earlier versions added branded unit container exclusions and required affidavits and indelible markings where brand rights were voluntarily forfeited.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
