Pre-packaged and labelled goods: GST applies to curd, lassi and buttermilk when retail-packaged under Legal Metrology. Curd, lassi and buttermilk supplied in pre-packaged and labelled form are taxable under the notified GST entry only where the commodities are intended for retail sale, are 'pre-packed' as defined in the Legal Metrology Act, and the package or label bears the statutory declarations; the term is limited to packages not exceeding twenty-five kilograms or twenty-five litres, and agricultural farm produce in packages exceeding those thresholds is excluded from the expression.
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 goods: GST applies to curd, lassi and buttermilk when retail-packaged under Legal Metrology.
Curd, lassi and buttermilk supplied in pre-packaged and labelled form are taxable under the notified GST entry only where the commodities are intended for retail sale, are "pre-packed" as defined in the Legal Metrology Act, and the package or label bears the statutory declarations; the term is limited to packages not exceeding twenty-five kilograms or twenty-five litres, and agricultural farm produce in packages exceeding those thresholds is excluded from the expression.
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