The Ministry of Consumer Affairs has recently issued Circular No. I-10/14/2020-W&M dated 09.09.2025, permitting manufacturers, packers, and importers to revise the Maximum Retail Price (MRP) of pre-packaged goods impacted by recent GST rate changes.
The key points are summarized below for your reference:
- Manufacturers, packers, and importers of pre-packaged goods may revise the MRP of unsold stock manufactured/packed/imported prior to the GST rate change.
- The above facility is available till 31st December 2025 or until such pre-GST-change stock is exhausted, whichever is earlier.
- Original MRP must remain visible; revised prices can be indicated through stamping, stickers, or online printing.
- The difference in MRP must strictly reflect the GST variation (increase or reduction) and cannot exceed the tax difference.
- Businesses must publish at least two advertisements in newspapers and notify the Director of Legal Metrology (Central) and State/UT Controllers of Legal Metrology.
- Existing packaging material may continue to be used until 31st December 2025, provided revised MRPs are displayed as per the guidelines.
Impact:
This circular provides operational flexibility to industry, prevents wastage of pre-printed packaging, and ensures transparency for consumers.
DISCLAIMER:
The information contained herein is in summary form and is prepared based on the provisions of GST and allied laws and as well as related Rules, Circulars, Notifications, Judgments/Orders, Press Releases, Trade Notices etc. therein. For details, please refer to the relevant provisions. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to its accuracy or completeness of this information. Readers should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by any person who relies upon it.
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