GST exemption for unlabelled jaggery, khandsari sugar and rab applies unless commodity is pre-packaged and labelled for retail. Jaggery (all types), khandsari sugar and rab are GST-exempt when supplied other than as pre-packaged and labelled retail commodities; 'pre-packaged and labelled' denotes commodities intended for retail sale that are pre-packed and required to bear declarations under legal metrology requirements, with a retail-package threshold of 25 kilogram or 25 litre determining the scope.
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 unlabelled jaggery, khandsari sugar and rab applies unless commodity is pre-packaged and labelled for retail.
Jaggery (all types), khandsari sugar and rab are GST-exempt when supplied other than as pre-packaged and labelled retail commodities; 'pre-packaged and labelled' denotes commodities intended for retail sale that are pre-packed and required to bear declarations under legal metrology requirements, with a retail-package threshold of 25 kilogram or 25 litre determining the scope.
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