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of <h1>New Tax Clarification: 'Pre-Packaged and Labelled' Goods Defined for IGST and CGST/SGST/UTGST Rates</h1> The tax rates applicable to goods such as cereals, which are subject to Integrated Goods and Services Tax (IGST) at 5% or a combination of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 2.5% each. It defines 'pre-packaged and labelled' goods as those intended for retail sale, not exceeding 25 kg or 25 liters, and requiring declarations under the Legal Metrology Act, 2009. Amendments clarify that agricultural produce in packages exceeding these quantities is not considered 'pre-packaged and labelled.' Additional notes address brand name registration and voluntary rights forfeiture.
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