Reduced GST rate on specified goods effective under notification; excludes fresh or chilled pre-packaged retail items. A reduced GST rate applies to goods in Schedule I subject to exclusions: it does not cover fresh or chilled items or commodities that are pre-packaged and labelled for retail sale within packaging limits. 'Pre-packaged and labelled' means retail commodities in packages up to 25 kg or 25 litre, pre-packed as per clause (l) of section 2 of the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules.
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.
Reduced GST rate on specified goods effective under notification; excludes fresh or chilled pre-packaged retail items.
A reduced GST rate applies to goods in Schedule I subject to exclusions: it does not cover fresh or chilled items or commodities that are pre-packaged and labelled for retail sale within packaging limits. "Pre-packaged and labelled" means retail commodities in packages up to 25 kg or 25 litre, pre-packed as per clause (l) of section 2 of the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules.
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