Pre-packaged and labelled goods defined by packaging limits and metrology declarations attract the notified GST rate effective from the specified date. Notification 09/2025-IGST defines pre-packaged and labelled commodities eligible for the prescribed GST rate as retail-intended goods in packages not exceeding twenty-five kilograms or twenty-five litres, 'pre-packed' per the Legal Metrology Act, 2009, where the package or securely affixed label bears the declarations required by that Act and its rules.
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Pre-packaged and labelled goods defined by packaging limits and metrology declarations attract the notified GST rate effective from the specified date.
Notification 09/2025-IGST defines pre-packaged and labelled commodities eligible for the prescribed GST rate as retail-intended goods in packages not exceeding twenty-five kilograms or twenty-five litres, "pre-packed" per the Legal Metrology Act, 2009, where the package or securely affixed label bears the declarations required by that Act and its rules.
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