GST on pre-packaged jaggery clarified: retail-pack labelling rules determine concessional tax applicability. Goods specified-jaggery of all types, khandsari sugar and rab-are subject to the concessional GST rate when they are pre-packaged and labelled for retail sale. 'Pre-packaged and labelled' adopts the Legal Metrology Act definition of a pre-packaged commodity and requires statutory declarations on the package or label; the provision is directed at retail packages within the prescribed quantity threshold. Successive notifications amended the explanatory wording and clarifications to address classification of rab and the scope of the packaging threshold for agricultural produce.
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.
Goods specified-jaggery of all types, khandsari sugar and rab-are subject to the concessional GST rate when they are pre-packaged and labelled for retail sale. "Pre-packaged and labelled" adopts the Legal Metrology Act definition of a pre-packaged commodity and requires statutory declarations on the package or label; the provision is directed at retail packages within the prescribed quantity threshold. Successive notifications amended the explanatory wording and clarifications to address classification of rab and the scope of the packaging threshold for agricultural produce.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
