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of <h1>GST Applies to Pre-Packaged Curd, Lassi, Buttermilk for Retail; Defined Under Legal Metrology Act, 2009</h1> Goods such as curd, lassi, and buttermilk, when pre-packaged and labelled for retail sale, are subject to GST at a rate of 5% IGST or 2.5% CGST plus 2.5% SGST/UTGST. The term 'pre-packaged and labelled' refers to commodities intended for retail sale, not exceeding 25 kg or 25 litres, as defined by the Legal Metrology Act, 2009. Amendments clarify that agricultural produce packaged over these limits is not considered 'pre-packaged and labelled.' This was outlined in notifications and clarifications issued between 2022 and 2025.
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