Pre-packaged and labelled cereal flours: GST at reduced rate applies when Legal Metrology packaging and labelling rules are met. GST at a reduced rate applies to cereal flours other than wheat or meslin when intended for retail sale and 'pre-packaged and labelled'. 'Pre-packaged and labelled' means commodities in packages not exceeding 25 kg or 25 litres that are 'pre-packed' under clause (l) of section 2 of the Legal Metrology Act, 2009, and where the package or a securely affixed label must bear declarations required by the Legal Metrology 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 cereal flours: GST at reduced rate applies when Legal Metrology packaging and labelling rules are met.
GST at a reduced rate applies to cereal flours other than wheat or meslin when intended for retail sale and "pre-packaged and labelled". "Pre-packaged and labelled" means commodities in packages not exceeding 25 kg or 25 litres that are "pre-packed" under clause (l) of section 2 of the Legal Metrology Act, 2009, and where the package or a securely affixed label must bear declarations required by the Legal Metrology Act and its rules.
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