GST on millet flour applies to pre-packaged labelled retail products subject to Legal Metrology packaging declarations. Application of a reduced GST rate applies to specified food preparations including millet flour (min. 70% millets) and related flour, groats, meal or starch products that are pre-packaged and labelled. 'Pre-packaged and labelled' denotes retail-packaged commodities not exceeding 25 kg or 25 litres that must bear the declarations required under the Legal Metrology Act; meeting this packaging and labelling definition is required for coverage under the reduced rate as set out in the cited notification.
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Provisions expressly mentioned in the judgment/order text.
GST on millet flour applies to pre-packaged labelled retail products subject to Legal Metrology packaging declarations.
Application of a reduced GST rate applies to specified food preparations including millet flour (min. 70% millets) and related flour, groats, meal or starch products that are pre-packaged and labelled. "Pre-packaged and labelled" denotes retail-packaged commodities not exceeding 25 kg or 25 litres that must bear the declarations required under the Legal Metrology Act; meeting this packaging and labelling definition is required for coverage under the reduced rate as set out in the cited notification.
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