GST classification of ready-to-eat snacks clarifies reduced rate for goods not pre-packaged and labelled in Legal Metrology terms. Ready-to-eat namkeens, bhujia, mixture, chabena and similar edible preparations are covered by the GST entry subject to an exclusion for goods that are 'pre-packaged and labelled.' The phrase 'pre-packaged and labelled' is defined by reference to the Legal Metrology Act, 2009 to mean commodities intended for retail sale in packages not exceeding 25 kg or 25 litres that are 'pre-packed' and required to bear statutory declarations. Amendments and circulars clarify treatment for branded unit containers and procedures where brand claims are voluntarily foregone.
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GST classification of ready-to-eat snacks clarifies reduced rate for goods not pre-packaged and labelled in Legal Metrology terms.
Ready-to-eat namkeens, bhujia, mixture, chabena and similar edible preparations are covered by the GST entry subject to an exclusion for goods that are "pre-packaged and labelled." The phrase "pre-packaged and labelled" is defined by reference to the Legal Metrology Act, 2009 to mean commodities intended for retail sale in packages not exceeding 25 kg or 25 litres that are "pre-packed" and required to bear statutory declarations. Amendments and circulars clarify treatment for branded unit containers and procedures where brand claims are voluntarily foregone.
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