Manufacturers, packers, and importers of packaged goods can now update the prices on items that haven’t sold yet. This change is part of the new rules related to the Goods and Services Tax (GST) set by the Ministry of Consumer Affairs.
The motive is to ensure compliance with tax amendments without forming fresh packaging waste or disrupting supply chains.
From the notification of the Department of Consumer Affairs’ Legal Metrology division dated September 9, companies shall be permitted to specify the amended MRPs on stock manufactured, packed, or imported before the GST rate revision.
Till December 31, 2025, the same flexibility shall come into force or till current stocks are depleted, whichever is earlier.
The change in costs could be declared via stamping, stickers, or online printing; the original MRP should continue to be depicted. The difference between the old and new costs shall not surpass the actual revision in GST, whether a rise or a reduction.
“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 the GST Act and Rules. In the case of reduction of tax, the revised price shall not, in any case, be higher than the extent of price after reduction of tax, if any,” it cited.
Read Also: MRP (Max Retail Price) Rules Under GST Act in India
Companies are required to advertise these cost revisions in at least two newspapers, circulate notices to dealers, and notify the Director of Legal Metrology at the Centre and the respective state controllers, as well as the ministry, the ministry said.
Till December 31, 2025, the packaging material or wrappers printed before the GST revision can continue to be used for packing, given that the rectified MRPs are shown clearly under the reformed tax structure.
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