Pre-packaged and labelled definition limits retail-pack compliance under the Legal Metrology Act, affecting GST classification and applicability. Classification covers specified goods excluding coconut coir fibre, including various textile bast-fibre yarns and paper yarn, taxable under the listed rate where sold as pre-packaged and labelled. The Explanation construes that phrase to mean commodities intended for retail sale in packages within the Legal Metrology Act's retail-quantity threshold, with required statutory declarations on the package or affixed label; supplies of agricultural produce in packages exceeding that threshold are excluded from the 'pre-packaged and labelled' scope.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled definition limits retail-pack compliance under the Legal Metrology Act, affecting GST classification and applicability.
Classification covers specified goods excluding coconut coir fibre, including various textile bast-fibre yarns and paper yarn, taxable under the listed rate where sold as pre-packaged and labelled. The Explanation construes that phrase to mean commodities intended for retail sale in packages within the Legal Metrology Act's retail-quantity threshold, with required statutory declarations on the package or affixed label; supplies of agricultural produce in packages exceeding that threshold are excluded from the "pre-packaged and labelled" scope.
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