GST on specified frozen roots and tubers applies to pre-packaged retail items with Legal Metrology labelling requirements. GST at the specified concessional rate applies from 22-09-2025 to specified high-starch or inulin roots and tubers supplied frozen when they are pre-packaged and labelled for retail sale. 'Pre-packaged and labelled' denotes retail-intended commodities in packages up to 25 kg or 25 litres that meet the Legal Metrology Act definition of pre-packed and bear the mandatory declarations under 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 on specified frozen roots and tubers applies to pre-packaged retail items with Legal Metrology labelling requirements.
GST at the specified concessional rate applies from 22-09-2025 to specified high-starch or inulin roots and tubers supplied frozen when they are pre-packaged and labelled for retail sale. "Pre-packaged and labelled" denotes retail-intended commodities in packages up to 25 kg or 25 litres that meet the Legal Metrology Act definition of pre-packed and bear the mandatory declarations under that Act and its rules.
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