Chandigarh, 6th
July, 2017: In view of
directions issued by the Ministry of Consumer Affairs, Food and Public
Distribution, Govt. of India regarding Impact of GST on Unsold stock of
pre-packaged commodities, in exercise of the powers conferred by rule 33(1)
of the Legal Metrology (Packaged Commodities) Rules, 2011, where the Central
Government has permitted the manufacturers or packers or importers of
pre-packaged commodities to declare the changed retail sale price (MRP) on the
unsold stock manufactured/ packed/ imported prior to 1st July, 2017 after inclusion of the increased
amount of tax due to GST if any, in addition to the existing retail sale price
(MRP), for three months w e f 1st
July 2017 to 30th
September, 2017. Declaration of the changed retail sale price (MRP)
shall be made by way of stamping or putting sticker or online printing, as the
case may be after complying with the following conditions.
(i)
The difference
between the retail sale price originally printed on the package and the revised
price shall not, in any case, be higher than the extent of increase in the tax
if any, or in the case of imposition of fresh tax, such fresh tax , on account
of implementation of GST Act and Rules.
(ii)
The original MRP shall continue to be
displayed and the revised price shall not overwrite on it.
(iii)
Manufacturers or packers or importers shall
make at least two advertisements in one or more
newspapers in this regard and also by circulation of notices to the dealers and
to the Director of Legal Metrology in the Central Government and Controllers of
Legal Metrology in the States and Union Territories, indicating the change in
the price of such packages.
2. Further, it is clarified that
under sub-rule (3) of rule 6 of the Legal Metrology (Packaged Commodities)
Rules, 2011 "for reducing the Maximum Retail Price (MRP), a sticker with
the revised lower MRP (inclusive of all taxes) may be affixed and the same
shall not cover the MRP declaration made by the manufacturer or the packer or
importer, as the case may be, on the label of the package".
3. It is also clarified that any
packaging material or wrapper which could not be exhausted by the manufacturer
or packer or importer prior to 1st July, 2017, may be used for
packing of material upto 30th September, 2017 or till such date the packing
material or wrapper is exhausted, whichever is earlier, after making
corrections required in retail sale price (MRP) on account of implementation of
G.S.T. by way of stamping or putting sticker or online printing.
In
view of the above, all concerned are hereby directed to abide by the Legal
Metrology (Packaged Commodities) Rules, 2011 and Legal Metrology Act, 2009.
Issued in public interest and for strict compliance.
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