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        GST exemption for certain cereals excludes pre-packaged and labelled retail packs under Legal Metrology requirements. Exemption from GST applies to buckwheat, millet, canary seed and specified other cereals, excluding supplies that are pre-packaged and labelled. The expression pre-packaged and labelled denotes commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or an affixed label is required to bear declarations as mandated by that Act and its rules.
                          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 exemption for certain cereals excludes pre-packaged and labelled retail packs under Legal Metrology requirements.

                                Exemption from GST applies to buckwheat, millet, canary seed and specified other cereals, excluding supplies that are pre-packaged and labelled. The expression pre-packaged and labelled denotes commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, where the package or an affixed label is required to bear declarations as mandated by that Act and its rules.


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