0504
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods [other than fresh or chilled] 476[, pre-packaged and labelled]
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as,
All goods [other than fresh or chilled] 476[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-pac
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no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] 476[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (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.]
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where
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der any law for the time being in force in any other country.]
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Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, bot
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