Legal Metrology Advisory on GST Rate Revision – Relaxation of Compliance

Press Release dated September 18, 2025
Applicable Act/Rule: Legal Metrology (Packaged Commodities) Rules, 2011
Applicable Section/Rule: Rule 18(3), Rule 33
Effective Date: September 22, 2025

Rule 18 of the Legal Metrology (Packaged Commodities) Rules, 2011 deals with the declaration of retail sale price (MRP) on pre-packaged commodities. Sub-rule (3) requires manufacturers or importers to publish revised prices in at least two newspapers when there is a change in duties or taxes affecting the price. In light of the GST rate revision effective September 22, 2025, this requirement created additional compliance costs for industry. To ease this burden while ensuring consumers benefit from the reduced GST, the Department of Consumer Affairs has issued an advisory under Rule 33 granting relaxations.

The Government has introduced several relaxations to facilitate industry during the transition to revised GST rates:

  • No requirement of newspaper notice: The obligation under Rule 18(3) to publish revised MRPs in two newspapers has been waived. Instead, businesses only need to circulate revised price lists to wholesale dealers and retailers, with copies endorsed to the Director (Legal Metrology, Central Government) and Controllers of Legal Metrology in States/UTs.
  • Permission to use old packaging material: Manufacturers, packers and importers can continue using packaging or wrappers printed before September 22, 2025 up to March 31, 2026, or until stock is exhausted, whichever is earlier.
  • Restickering of MRPs: Affixing additional stickers, stamping, or online printing of revised MRPs on unsold stock manufactured before September 22, 2025 is permitted, provided that the original MRP is not obscured. This is optional and not a mandatory requirement.
  • Flexibility for businesses: These measures significantly reduce compliance burden, minimise wastage of old packaging material, and ensure that the benefit of reduced GST is transparently passed on to consumers. At the same time, manufacturers, packers and importers are advised to actively inform dealers, retailers, and consumers of the revised GST benefit through suitable communication channels, including print, electronic, and social media.

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