Exemption from GST for cereal products limited by pre-packaged and labelled retail packaging requirement and exclusions. Cereal groats, meal and pellets are exempt from GST except when they are pre-packaged and labelled; that expression is limited to commodities intended for retail sale that are pre-packed under the Legal Metrology Act and whose packaging or labels must bear the Act's required declarations, while agricultural farm produce packaged above the retail-pack threshold is excluded from being treated as 'pre-packaged and labelled'.
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Exemption from GST for cereal products limited by pre-packaged and labelled retail packaging requirement and exclusions.
Cereal groats, meal and pellets are exempt from GST except when they are pre-packaged and labelled; that expression is limited to commodities intended for retail sale that are pre-packed under the Legal Metrology Act and whose packaging or labels must bear the Act's required declarations, while agricultural farm produce packaged above the retail-pack threshold is excluded from being treated as 'pre-packaged and labelled'.
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