GST exemption for coir pith compost excludes pre-packaged and labelled retail-pack supplies, defining packaging and compliance rules. Exemption from GST applies to coir pith compost supplied other than as pre-packaged and labelled; the definition of pre-packaged and labelled ties retail-pack designation to pre-packing under the Legal Metrology Act and requisite packaging declarations, while a clarification excludes agricultural produce packed above the retail threshold from that designation. Amendments and annexures provide that branded unit-pack supplies may be disqualified from the exemption unless the packer or brand owner voluntarily forfeits actionable brand rights by affidavit and prints a prescribed bilingual declaration on each unit container.
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 coir pith compost excludes pre-packaged and labelled retail-pack supplies, defining packaging and compliance rules.
Exemption from GST applies to coir pith compost supplied other than as pre-packaged and labelled; the definition of pre-packaged and labelled ties retail-pack designation to pre-packing under the Legal Metrology Act and requisite packaging declarations, while a clarification excludes agricultural produce packed above the retail threshold from that designation. Amendments and annexures provide that branded unit-pack supplies may be disqualified from the exemption unless the packer or brand owner voluntarily forfeits actionable brand rights by affidavit and prints a prescribed bilingual declaration on each unit container.
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