Pre-packaged and labelled goods: oats intended for retail sale now captured as taxable under GST per notification. Oats that are pre-packaged and labelled and intended for retail sale, in packages not exceeding 25 kg or 25 litre, are governed by Notification No. 9/2025 IGST (Rate) and its Explanation; 'pre-packaged and labelled' is defined with reference to clause (l) of section 2 of the Legal Metrology Act, 2009 and requires the package or a securely affixed label to bear the declarations required 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.
Pre-packaged and labelled goods: oats intended for retail sale now captured as taxable under GST per notification.
Oats that are pre-packaged and labelled and intended for retail sale, in packages not exceeding 25 kg or 25 litre, are governed by Notification No. 9/2025 IGST (Rate) and its Explanation; "pre-packaged and labelled" is defined with reference to clause (l) of section 2 of the Legal Metrology Act, 2009 and requires the package or a securely affixed label to bear the declarations required under that Act and its rules.
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