GST on pre-packaged cereals applies where retail packages meet Legal Metrology pre-packing and labelling requirements. GST applies to buckwheat, millet, canary seed and other cereals when pre-packaged and labelled for retail sale; 'pre-packaged and labelled' means commodities intended for retail sale in packages within the prescribed retail size, pre-packed as defined by the Legal Metrology Act, with the package or label required to bear the declarations mandated by that Act and its rules, as set out in the Explanation to Notification 09/2025-IGST.
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Provisions expressly mentioned in the judgment/order text.
GST on pre-packaged cereals applies where retail packages meet Legal Metrology pre-packing and labelling requirements.
GST applies to buckwheat, millet, canary seed and other cereals when pre-packaged and labelled for retail sale; "pre-packaged and labelled" means commodities intended for retail sale in packages within the prescribed retail size, pre-packed as defined by the Legal Metrology Act, with the package or label required to bear the declarations mandated by that Act and its rules, as set out in the Explanation to Notification 09/2025-IGST.
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