Pre-packaged and labelled maize: reduced GST rate applies where packaging complies with Legal Metrology Act labelling and size limits. Maize qualifies as pre-packaged and labelled for the notification where it is intended for retail sale, is pre-packed as per clause (l) of section 2 of the Legal Metrology Act, 2009, contains not more than twenty-five kilograms or twenty-five litres, and the package or an affixed label bears the declarations required by the Legal Metrology Act and its rules.
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Pre-packaged and labelled maize: reduced GST rate applies where packaging complies with Legal Metrology Act labelling and size limits.
Maize qualifies as pre-packaged and labelled for the notification where it is intended for retail sale, is pre-packed as per clause (l) of section 2 of the Legal Metrology Act, 2009, contains not more than twenty-five kilograms or twenty-five litres, and the package or an affixed label bears the declarations required by the Legal Metrology Act and its rules.
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