GST reduced rate on goods applies except to fresh, chilled and specified pre packaged retail commodities. A reduced GST rate applies to goods subject to an exclusion for fresh or chilled items and for commodities that are pre-packaged and labelled. 'Pre-packaged and labelled' refers to retail-intended commodities within the retail packaging threshold that are 'pre-packed' under the Legal Metrology Act and whose package or label must carry the declarations required 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.
GST reduced rate on goods applies except to fresh, chilled and specified pre packaged retail commodities.
A reduced GST rate applies to goods subject to an exclusion for fresh or chilled items and for commodities that are pre-packaged and labelled. "Pre-packaged and labelled" refers to retail-intended commodities within the retail packaging threshold that are "pre-packed" under the Legal Metrology Act and whose package or label must carry the declarations required by that Act and its rules.
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