Pre-packaged and labelled classification changes GST treatment for chena or paneer when sold in retail-ready packages. Chena or paneer designated as pre-packaged and labelled is subject to a specified GST rate when intended for retail sale and packed in quantities not exceeding 25 kilogram or 25 litre, with packages or labels bearing declarations required under the Legal Metrology Act, 2009. Agricultural produce packaged in quantities exceeding those thresholds is excluded. Prior amendments linked concessional treatment to goods in unit containers bearing registered brand names or brand names with enforceable rights and imposed affidavit and on-container labelling requirements where brand rights were voluntarily forgone.
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Pre-packaged and labelled classification changes GST treatment for chena or paneer when sold in retail-ready packages.
Chena or paneer designated as pre-packaged and labelled is subject to a specified GST rate when intended for retail sale and packed in quantities not exceeding 25 kilogram or 25 litre, with packages or labels bearing declarations required under the Legal Metrology Act, 2009. Agricultural produce packaged in quantities exceeding those thresholds is excluded. Prior amendments linked concessional treatment to goods in unit containers bearing registered brand names or brand names with enforceable rights and imposed affidavit and on-container labelling requirements where brand rights were voluntarily forgone.
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