Nothing Special   »   [go: up one dir, main page]
Scribd Logo
Upload

Welcome to Scribd!

  • 45 views

    Legal Metrology (Packaged Commodities) Amendment Rules, 2021 - Taxguru - in

    Uploaded by

    Sam Witwicky
    The Department of Consumer Affairs has issued the Legal Metrology (Packaged Commodities) Amendment Rules, 2021 which come into force on April 1, 2022. Key changes include: 1) When packages are grouped for promotional offers, each package must comply with unit price declaration rules; 2) Rules regarding standard package sizes are removed; 3) MRP must be declared in Indian currency inclusive of taxes. A new provision also requires indicating the unit sale price to allow easier price comparisons.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Legal Metrology (Packaged Commodities) Amendment Rules, 2021 - Taxguru - in

    Uploaded by

    Sam Witwicky
    45 views3 pages
    The Department of Consumer Affairs has issued the Legal Metrology (Packaged Commodities) Amendment Rules, 2021 which come into force on April 1, 2022. Key changes include: 1) When packages are grouped for promotional offers, each package must comply with unit price declaration rules; 2) Rules regarding standard package sizes are removed; 3) MRP must be declared in Indian currency inclusive of taxes. A new provision also requires indicating the unit sale price to allow easier price comparisons.

    Original Description:

    Original Title

    Legal Metrology (Packaged Commodities) Amendment Rules, 2021- Taxguru.in

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The Department of Consumer Affairs has issued the Legal Metrology (Packaged Commodities) Amendment Rules, 2021 which come into force on April 1, 2022. Key changes include: 1) When packages are grouped for promotional offers, each package must comply with unit price declaration rules; 2) Rules regarding standard package sizes are removed; 3) MRP must be declared in Indian currency inclusive of taxes. A new provision also requires indicating the unit sale price to allow easier price comparisons.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    45 views3 pages

    Legal Metrology (Packaged Commodities) Amendment Rules, 2021 - Taxguru - in

    Uploaded by

    Sam Witwicky
    The Department of Consumer Affairs has issued the Legal Metrology (Packaged Commodities) Amendment Rules, 2021 which come into force on April 1, 2022. Key changes include: 1) When packages are grouped for promotional offers, each package must comply with unit price declaration rules; 2) Rules regarding standard package sizes are removed; 3) MRP must be declared in Indian currency inclusive of taxes. A new provision also requires indicating the unit sale price to allow easier price comparisons.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    LEGAL METROLOGY (PACKAGED COMMODITIES)

    AMENDMENT RULES, 2021


    AUTHOR :CSMANJULAUR

    https://taxguru.in/corporate-law/legal-metrology-packaged-commodities-amendment-rules-2021.html

    Department of Consumer Affairs issued Legal Metrology (Packaged Commodities) Amendment Rules,
    2021

    The Department of Consumer Affairs has issued the Legal Metrology (Packaged Commodities) Amendment
    Rules, 2021 which are as follows:

    1. When one or more packages intended for retail sale are grouped together for being sold as a retail
    package on promotional offer, every package of the group shall comply with the procedure prescribed in
    the amendment for declaring unit sale price in the package.

    2. The rule 5 pertaining to Specific commodities to be packed and sold in recommended standard packages
    is omitted.

    3. The Government has now mandated that declaration of maximum retail price (MRP) in Indian currency
    inclusive of all taxes on pre-packed commodities and date of manufacture.

    4. The provisions of declarations of MRP have been simplified by removing illustration and providing for
    making the mandatory declaration of MRP in Indian currency inclusive of all taxes.

    5. A new provision has been introduced to indicate the unit sale price on pre packed commodities, which
    will allow easier comparison of the prices of the commodities at the time of purchase. This has allowed the
    manufacturer, packer and importer to declare the MRP on the pre packed commodities in a simplified
    manner.

    The amendment shall come into force on the 1st day of April, 2022.

    ********

    MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION


    (Department of Consumer Affairs)

    NOTIFICATION

    New Delhi, the 2nd November, 2021

    G.S.R. 779(E).––In exercise of the powers conferred by sub-section (1) read with clause (j) and (q) of sub-
    section (2) of section 52 of the Legal Metrology Act 2009, (1 of 2010), the Central Government hereby makes
    the following rules further to amend the Legal Metrology (Packaged Commodities) Rules, 2011, namely:–
    1. Short title and commencement.–(1) These rules may be called the Legal Metrology (Packaged
    Commodities) Amendment Rules, 2021.

    (2) They shall come into force on the 1 st day of April, 2022.

    2. In the Legal Metrology (Packaged Commodities) Rules, 2011 (hereinafter referred to as the said rules), in rule
    2, in clause (aa), for the words, brackets, letters and figures “clause (d) of sub-section (1) of section 2 of the
    Consumer Protection Act, 1986 (68 of 1986)”, the words, brackets, letters and figures “clause (7) of section 2 of
    the Consumer Protection Act, 2019 (35 of 2019)” shall be substituted.

    3. In the said rules, rule 4 shall be renumbered as sub-rule (1) thereof, and after sub-rule (1) as so renumbered,
    the following sub-rule shall be inserted, namely:––

    “(2) When one or more packages intended for retail sale are grouped together for being sold as a retail
    package on promotional offer, every package of the group shall comply with provisions of rule 6.”.

    4. In the said rules, rule 5 shall be omitted.

    5. In the said rules, in rule 6, in sub-rule (1),––

    (i) in clause (d), the words, “or pre-packed or imported” shall be omitted;

    (ii) in clause (e), for the words commencing with “and the price in rupees and paisa”, and ending with “(d)
    MRP Rs. ? xx.xx(inclusive of all taxes):”, the words “in Indian currency:” shall be substituted;

    (iii) after sub-rule (10), the following sub-rule shall be inserted, namely:––

    “(11) The unit sale price shall be declared as–

    (i) “Rs.__ per g” for pre-packaged commodities with net quantity of commodity less than one
    kilogram;

    (ii) “Rs.__ per kg” for pre-packaged commodities with net quantity of commodity more or equal to
    one kilogram;

    (iii) “Rs.__ per cm” for pre-packaged commodities with net length of the commodity less than one
    meter;

    (iv) “Rs.__ per meter” for pre-packaged commodities with net length of the commodity more or
    equal to one meter;

    (v) “Rs.__ per number”;

    (vi) “Rs.__ per ml? for pre-packaged commodities with net volume of the commodity less than one
    litre;

    (vii) “Rs.__ per litre? for pre-packaged commodities with net volume of the commodity more or
    equal to one litre.?.

    6. In the said rules, in rule 13, in sub-rule (5), for clause (ii), the following clause shall be substituted, namely:–
    ” (ii) for items sold by number, the number or unit or piece or pair or set or such other word which represents the
    quantity in the package shall be mentioned.”.

    7. In the said rules, in rule 18,–

    (i) in sub-rule (2A), for the words, brackets, letters and figures, ?clause (nnn) and clause (r), respectively
    of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986)”, the words, brackets,
    letters and figures ?clause (41) and (47) of section 2 of the Consumer Protection Act, 2019 (35 of 2019)”
    shall be substituted;

    (ii) in sub-rule (7), for the words, brackets and letters, ?Value Added Tax (VAT) or Turn Over Tax
    (TOT)”, the words, ?Goods and Service Tax” shall be substituted.

    [F. No. I-10/22/2021]

    ANUPAM MISHRA, Jt. Secy.

    Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
    (i) vide G.S.R. number 202 (E). dated the 7th March, 2011 and last amended vide notification number
    G.S.R. 629 (E). dated the 23rd June, 2017.

    You might also like