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of <h1>GST Exemption for Dried Makhana: Conditions and Packaging Rules Clarified Under Legal Metrology Act, 2009</h1> The exemptions from GST for dried makhana, specifying conditions under which they are not subject to GST. It clarifies that dried makhana is exempt if not pre-packaged and labelled as per the Legal Metrology Act, 2009. Amendments specify that packages over 25 kg or 25 liters are not considered pre-packaged. Definitions of 'brand name' and 'registered brand name' are provided, with conditions for foregoing claims on brand names. Notifications detail the procedural requirements for entities packing goods in unit containers to voluntarily forego brand claims.
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