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of <h1>GST Exemptions Clarified: Pre-Packaged Goods Over 25kg Not Covered; Brand Name Conditions Updated Under Legal Metrology Act</h1> The exemptions from GST for goods and organic manure, specifying that these exemptions do not apply to items that are pre-packaged and labeled. The term 'pre-packaged and labelled' refers to commodities intended for retail sale in packages not exceeding 25 kg or liters, as per the Legal Metrology Act, 2009. Amendments clarify that agricultural produce in larger packages is not considered pre-packaged. The document also addresses conditions under which brand names on unit containers may forego actionable claims, requiring affidavits and specific labeling. Various amendments over time have refined these definitions and conditions.
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