GST rate on prepackaged cereal groats and meals updated; applies to retail prepacked, labelled packages under Legal Metrology. GST at 5% applies to cereal groats, meal and pellets, including suji and dalia, when they are pre-packaged and labelled for retail sale; applicability requires the package to meet the Legal Metrology Act, 2009 definition of pre-packed and to bear the statutory declarations under that Act, as specified in the cited notification and reflected in Schedule I.
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Provisions expressly mentioned in the judgment/order text.
GST rate on prepackaged cereal groats and meals updated; applies to retail prepacked, labelled packages under Legal Metrology.
GST at 5% applies to cereal groats, meal and pellets, including suji and dalia, when they are pre-packaged and labelled for retail sale; applicability requires the package to meet the Legal Metrology Act, 2009 definition of pre-packed and to bear the statutory declarations under that Act, as specified in the cited notification and reflected in Schedule I.
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