GST exemption for puffed and parched rice excludes items that are pre packaged and labelled under legal metrology rules. Exemption from GST covers puffed rice (muri), flattened rice (chira), parched rice (khoi) and murki, excluding items that are pre-packaged and labelled. The exclusion applies to commodities intended for retail sale in packages not exceeding twenty-five kilograms or litres that are pre packed under the Legal Metrology Act and bear required declarations. Amendments and a clarification specify that agricultural produce supplied in packages exceeding twenty-five kilograms or litres is not to be considered pre-packaged and labelled.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for puffed and parched rice excludes items that are pre packaged and labelled under legal metrology rules.
Exemption from GST covers puffed rice (muri), flattened rice (chira), parched rice (khoi) and murki, excluding items that are pre-packaged and labelled. The exclusion applies to commodities intended for retail sale in packages not exceeding twenty-five kilograms or litres that are pre packed under the Legal Metrology Act and bear required declarations. Amendments and a clarification specify that agricultural produce supplied in packages exceeding twenty-five kilograms or litres is not to be considered pre-packaged and labelled.
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