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of <h1>Item 1002: Pre-packaged, labelled rye taxed at GST 5% under Schedule I from 22-09-2025 per Legal Metrology Act rules</h1> Item 1002 classifies rye that is pre-packaged and labelled as taxable at GST 5% with effect from 22-09-2025 under Schedule I. 'Pre-packaged and labelled' is defined to mean commodities intended for retail sale in packages of not more than 25 kg or 25 litres, meeting the Legal Metrology Act, 2009 definition of 'pre-packed,' where the package or an affixed label must bear the declarations required under that Act and its rules. This treatment follows Notification No. 09/2025-IGST (Rate) dated 17-09-2025.
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