GST classification of specified food preparations attracts integrated tax; pre-packaged and labelled supplies governed by Legal Metrology requirements. Specified cereal-based and malt food preparations under the tariff entry are subject to the notified integrated GST rate until the stated expiry; the scope includes malt extract and certain food preparations of flour and related goods with limitations on cocoa content and specific exclusions. A sub-item covers millet flour preparations in powder form when pre-packaged and labelled. The expression 'pre-packaged and labelled' is defined by reference to the Legal Metrology Act, 2009, and clarifications exclude agricultural produce supplied in packages exceeding specified weight or volume thresholds from that expression.
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.
GST classification of specified food preparations attracts integrated tax; pre-packaged and labelled supplies governed by Legal Metrology requirements.
Specified cereal-based and malt food preparations under the tariff entry are subject to the notified integrated GST rate until the stated expiry; the scope includes malt extract and certain food preparations of flour and related goods with limitations on cocoa content and specific exclusions. A sub-item covers millet flour preparations in powder form when pre-packaged and labelled. The expression 'pre-packaged and labelled' is defined by reference to the Legal Metrology Act, 2009, and clarifications exclude agricultural produce supplied in packages exceeding specified weight or volume thresholds from that expression.
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