Pre-packaged and labelled goods classification limits GST concession to specified puffed and parched rice products under packaging conditions. Puffed rice (Muri), flattened or beaten rice (Chira), parched rice (khoi), parched paddy or rice coated with sugar or gur (Murki) when pre-packaged and labelled attract the concessional GST tariff; pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009, applying to retail-intended pre-packed commodities that must bear statutory declarations, with a packaging-quantity threshold and related clarifications reflected in amendment notes.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled goods classification limits GST concession to specified puffed and parched rice products under packaging conditions.
Puffed rice (Muri), flattened or beaten rice (Chira), parched rice (khoi), parched paddy or rice coated with sugar or gur (Murki) when pre-packaged and labelled attract the concessional GST tariff; pre-packaged and labelled is defined by reference to the Legal Metrology Act, 2009, applying to retail-intended pre-packed commodities that must bear statutory declarations, with a packaging-quantity threshold and related clarifications reflected in amendment notes.
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