GST exemption for dried makhana applies when not pre-packaged and labelled; packing and brand-forfeiture rules govern retail packages. Exemption from GST applies to dried makhana other than when supplied as pre-packaged and labelled. 'Pre-packaged and labelled' is defined to mean commodities intended for retail sale, containing not more than twenty-five kilogram or twenty-five litre and pre-packed under the Legal Metrology Act where the package or its label bears required declarations. When unit containers bear a brand name, the packer or brand owner must file an affidavit voluntarily foregoing actionable claim or enforceable right and must print an indelible bilingual statement on each unit container indicating such forfeiture.
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 dried makhana applies when not pre-packaged and labelled; packing and brand-forfeiture rules govern retail packages.
Exemption from GST applies to dried makhana other than when supplied as pre-packaged and labelled. "Pre-packaged and labelled" is defined to mean commodities intended for retail sale, containing not more than twenty-five kilogram or twenty-five litre and pre-packed under the Legal Metrology Act where the package or its label bears required declarations. When unit containers bear a brand name, the packer or brand owner must file an affidavit voluntarily foregoing actionable claim or enforceable right and must print an indelible bilingual statement on each unit container indicating such forfeiture.
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