GST on pre-packaged and labelled grain sorghum applies where retail packages meet Legal Metrology packaging and labelling rules. GST at the specified concessional rate applies to grain sorghum that is pre-packaged and labelled for retail sale, meaning commodities intended for retail sale in packages not exceeding 25 kg or 25 litre, 'pre-packed' as defined in the Legal Metrology Act, where the package or an affixed label must bear the declarations required under that Act and its rules.
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Provisions expressly mentioned in the judgment/order text.
GST on pre-packaged and labelled grain sorghum applies where retail packages meet Legal Metrology packaging and labelling rules.
GST at the specified concessional rate applies to grain sorghum that is pre-packaged and labelled for retail sale, meaning commodities intended for retail sale in packages not exceeding 25 kg or 25 litre, "pre-packed" as defined in the Legal Metrology Act, where the package or an affixed label must bear the declarations required under that Act and its rules.
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