Pre-packaged and labelled barley attracts GST where packaging meets Legal Metrology Act labelling and weight limits. GST at the notified concessional rate applies to barley that is pre-packaged and labelled, meaning intended for retail sale in packages not exceeding 25 kg or 25 litre, pre-packed as defined in the Legal Metrology Act, 2009, and bearing the statutory declarations required by that Act and its rules; compliance with these packaging, weight/volume and labelling requirements is necessary for eligibility under the notification.
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.
Pre-packaged and labelled barley attracts GST where packaging meets Legal Metrology Act labelling and weight limits.
GST at the notified concessional rate applies to barley that is pre-packaged and labelled, meaning intended for retail sale in packages not exceeding 25 kg or 25 litre, pre-packed as defined in the Legal Metrology Act, 2009, and bearing the statutory declarations required by that Act and its rules; compliance with these packaging, weight/volume and labelling requirements is necessary for eligibility under the notification.
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