GST exemption for tender coconut water excludes pre-packaged and labelled retail units, subject to Legal Metrology definitions. Tender coconut water is exempt from GST except when pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed as defined in the Legal Metrology Act and whose package or a securely affixed label is required to bear the Act's declarations; supplies of agricultural farm produce packed in quantities exceeding the retail threshold are not treated as 'pre-packaged and labelled.'
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.
GST exemption for tender coconut water excludes pre-packaged and labelled retail units, subject to Legal Metrology definitions.
Tender coconut water is exempt from GST except when pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed as defined in the Legal Metrology Act and whose package or a securely affixed label is required to bear the Act's declarations; supplies of agricultural farm produce packed in quantities exceeding the retail threshold are not treated as "pre-packaged and labelled."
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