'Link for earlier video on this issue: https://youtu.be/Cpg9LLYZTms Press Note Hitherto, GST was exempted on specified food items, grains etc when not branded, or right on the rand has been foregone. It has been recommended to revise the scope of exemption to exclude from it prepackaged and pre-labelled retail pack in terms of Legal Metrology Act, including pre-packed, pre labelled curd, lassi and butter milk Notification No. 07/2022- Central Tax (Rate) amending Notification No. 02/2017 -Central Tax (Rate) “(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”. (l) pre-packaged commodity; means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity; LEGAL METROLOGY ACT, 2009 : Section 2 – Definitions (bb)industrial consumer means the consumer who buys packaged commodities directly from the manufacturer or from an importer or from wholesale dealer for use by that industry and the package shall have declaration 'not for retail sale'; (bc) "institutional consumer" means the institution which buys packaged commodities bearing a declaration \"not for retail sale\", directly from the manufacturer or from an importer or from wholesale dealer for use by that institution and not for commercial or trade purposes; (i) “retail package” means the packages which are intended for retail sale to the ultimate consumer for the purpose of consumption of the commodity contained therein and includes the imported packages : Provided that for the purposes of this clause, the expression ultimate consumer shall not include industrial or institutional consumers; (k) “retail sale”, in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales shops agencies or other instrumentalities for consumption by an individual or a group of individuals or any other consumer; (o) “standard package” means a package containing the specified quantity of a commodity; (p) “wholesale dealer” in relation to any commodity in packaged form means a dealer who does not directly sell such commodity to any consumer but distributes or sells such commodity through one or more intermediaries; (q) “wholesale package” means a package containing- (i) a number of retail packages, where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is not intended for sale direct to a single consumer; or (ii) a commodity sold to an intermediary in bulk to enable such intermediary to sell, distribute or deliver such commodity to the consumer in smaller quantities; (iii) ten or more than ten retail packages provided that the retail packages are labeled as required under the rules. (r) words and expression used herein and not defined but defined in the Act, shall have the meanings respectively assigned to them in the Act LEGAL METROLOGY (PACKAGED COMMODITIES) RULES, 2011 Rule 3 - Applicability of the Chapter 1[The provisions of this chapter shall not apply to- (a) packages of commodities containing quantity of more than 25 kilogram or 25 litre; (b) cement, fertilizer and agricultural farm produce sold in bags above 50 kilogram; and (c) packaged commodities meant for industrial consumers or institutional consumers.] Rule 24 - Declarations applicable to be made on every wholesale package Every wholesale package shall bear thereon a legible, definite, plain and conspicuous declaration as to – (a) The name and address of the manufacturer or importer or where the manufacturer or importer is not the packer, of the packer; (b) the identity of the commodity contained in the package; and (c) the total number of retail package contained in such wholesale package or the net quantity in terms of standard units of weights, measures or number of the commodity contained in wholesale package; Provided that nothing in this rule shall apply in relation to a wholesale package if a declaration similar to the declarations specified in this rule, is required to be made on such wholesale packages by or under any other law for the time being in force. Reach out to us on www.bbhushan.in www.gstmantra.in DISCLAIMER ******** This video is meant for general educational purposes only and does not constitute legal advice. We do not accept any liabilities whatsoever for any loss or damage caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion drawn therein. Prior to acting upon this video, you\'re suggested to seek professional advice'
Tags: 47th GST Council Meeting , GST Council recommendation , prepackaged food , prelabelled food gst , legal metrology act , packaged commodity rules gst , 5% GST on unregistered food brands , Notification No. 2/2017 – C.T. (Rate) , Notification No. 28/2017 – C.T. (Rate) , orgo an actionable claim or enforceable right on a brand name , M/s Sarvasiddhi Agrotech Pvt. Ltd. , passing off , tarai food , registered brand name , use of brand name and applicability of gst
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