Pre-packaged and labelled classification determines GST applicability for tender coconut water when sold in retail-ready, metrology-compliant packages. Tender coconut water is classified as taxable where supplied as pre-packaged and labelled; the term means commodities intended for retail sale and packed as 'pre-packed' under the Legal Metrology Act with the package or label bearing the statutory declarations. Amendments clarified application to agricultural produce and specified procedural requirements where brand rights are voluntarily foregone, including affidavit filing and printed declarations on unit containers.
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.
Pre-packaged and labelled classification determines GST applicability for tender coconut water when sold in retail-ready, metrology-compliant packages.
Tender coconut water is classified as taxable where supplied as pre-packaged and labelled; the term means commodities intended for retail sale and packed as 'pre-packed' under the Legal Metrology Act with the package or label bearing the statutory declarations. Amendments clarified application to agricultural produce and specified procedural requirements where brand rights are voluntarily foregone, including affidavit filing and printed declarations on unit containers.
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