Pre-packaged and labelled goods subject to reduced GST rate when packaging complies with Legal Metrology Act and weight limits. Specified cereals including buckwheat, millet and canary seed qualify for concessional GST when supplied as pre-packaged and labelled retail goods that comply with the Legal Metrology Act, 2009 - the package or an affixed label must bear the statutory declarations; supplies in packages exceeding the statutory retail quantity threshold are excluded. Earlier provisions linked the concession to unit containers bearing a registered or actionable brand, and provided an affidavit-and-labelling procedure for voluntarily foregoing brand rights.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled goods subject to reduced GST rate when packaging complies with Legal Metrology Act and weight limits.
Specified cereals including buckwheat, millet and canary seed qualify for concessional GST when supplied as pre-packaged and labelled retail goods that comply with the Legal Metrology Act, 2009 - the package or an affixed label must bear the statutory declarations; supplies in packages exceeding the statutory retail quantity threshold are excluded. Earlier provisions linked the concession to unit containers bearing a registered or actionable brand, and provided an affidavit-and-labelling procedure for voluntarily foregoing brand rights.
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