GST on pre-packaged dried makhana receives reduced rate applicable to retail-pack commodities under Legal Metrology rules. GST at reduced rate applies to dried makhana that is pre-packaged and labelled, meaning commodities intended for retail sale in packages not exceeding twenty-five kilogram or twenty-five litre, pre-packed as per the Legal Metrology Act where the package or an affixed label bears the statutory declarations required by that Act.
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Provisions expressly mentioned in the judgment/order text.
GST on pre-packaged dried makhana receives reduced rate applicable to retail-pack commodities under Legal Metrology rules.
GST at reduced rate applies to dried makhana that is pre-packaged and labelled, meaning commodities intended for retail sale in packages not exceeding twenty-five kilogram or twenty-five litre, pre-packed as per the Legal Metrology Act where the package or an affixed label bears the statutory declarations required by that Act.
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