GST exemption for millet flour applies where powdered product has substantial millet content and is not pre packaged for retail. Food preparations of millet flour in powder form containing at least seventy per cent millets by weight are exempt from GST when they are other than pre-packaged and labelled. The expression pre-packaged and labelled means commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear statutory declarations on the package or a securely affixed label, limited to packages not more than twenty five kilogram or twenty five litre.
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 millet flour applies where powdered product has substantial millet content and is not pre packaged for retail.
Food preparations of millet flour in powder form containing at least seventy per cent millets by weight are exempt from GST when they are other than pre-packaged and labelled. The expression pre-packaged and labelled means commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear statutory declarations on the package or a securely affixed label, limited to packages not more than twenty five kilogram or twenty five litre.
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