GST on pre-packaged pulses and root-based flours updated, applicable to retail packages compliant with Legal Metrology labelling. A concessional GST rate of five percent applies to flours, meals and powders of pulses, sago, roots or tubers and Chapter 8 products when they are pre-packaged and labelled for retail sale; 'pre-packaged and labelled' requires pre-packing as defined by the Legal Metrology Act and that the package or its securely affixed label bear the mandatory declarations under that Act and its rules.
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Provisions expressly mentioned in the judgment/order text.
GST on pre-packaged pulses and root-based flours updated, applicable to retail packages compliant with Legal Metrology labelling.
A concessional GST rate of five percent applies to flours, meals and powders of pulses, sago, roots or tubers and Chapter 8 products when they are pre-packaged and labelled for retail sale; "pre-packaged and labelled" requires pre-packing as defined by the Legal Metrology Act and that the package or its securely affixed label bear the mandatory declarations under that Act and its rules.
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