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Rule 6 of the Legal Metrology (Packaged Commodities) Rules, 2011: Maximum retail price and unit sale price

The package must show its retail sale price, clearly stated as the maximum retail price inclusive of all taxes, in Indian currency. Bidi and price-administered LPG cylinders need...

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Legal Metrology
Published
September 30, 2026
Last updated
Oct 9, 2026
Reading time
9 min
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Last updated: October 2026Verified against: Government sources

Rule 6(1)(e) requires the retail sale price of the package, which it calls the maximum retail price inclusive of all taxes, in Indian currency. Rule 6(11) requires a unit sale price for pre-packaged commodities, for example per gram or per kilogram. The consolidated text carries several layers of each rule, so this article reads them in order.

Retail sale price: the definition

Rule 2(m) defines "retail sale price" as "the maximum price at which the commodity in packaged form may be sold to the consumer inclusive of all taxes". The consolidation shows an older definition too, which required the price in a set form such as "MRP Rs. ... incl. of all taxes" with paise rounded to the nearest rupee or fifty paise. That older wording was substituted by G.S.R. 629(E) of 23 June 2017 with effect from 1 January 2018. The text used is as amended up to G.S.R. 226(E) of 28 March 2022.

Sellers who want a review of the price line as part of a wider label check can start with our FSSAI label compliance service.

Rule 6(1)(e): what the label must say

The consolidation shows three layers for clause (e).

  1. The original clause: "the retail sale price of the package".
  2. The 2017 substitution (G.S.R. 629(E), w.e.f. 1 January 2018): the price "shall clearly indicate that it is the maximum retail price inclusive of all taxes in Indian currency", with the price in rupees and paise rounded to the nearest rupee or 50 paise, and four illustrations such as "MRP Rs. xx.xx (incl. of all taxes)".
  3. The 2021 amendment (G.S.R. 779(E) of 2 November 2021, w.e.f. 1 April 2022, now 1 October 2022 by G.S.R. 226(E)): a footnote says that the words from "and the price in rupees and paisa" to the end of the illustrations are replaced by the words "in Indian currency".

Read together, the clause after 1 October 2022 says the retail sale price shall clearly indicate that it is the maximum retail price inclusive of all taxes in Indian currency. The footnote does not keep the rounding rule or the printed illustrations. Because the print is hard to follow, verify the current wording before changing a label.

Provisos to clause (e)

  • Alcoholic beverages and spirituous liquor: State Excise laws and rules apply within the State of manufacture; where they do not provide for a retail sale price declaration, the Packaged Commodities Rules apply.
  • Essential commodities: if the retail sale price of an essential commodity is fixed and notified by the competent authority under the Essential Commodities Act, 1955, that price applies (inserted by G.S.R. 858(E) of 7 September 2016).

Who need not declare a price

Proviso (C) after clause (g) says no declaration of retail sale price is required on any package containing bidi, or any domestic LPG cylinder whose price is covered under the Administrative Price Mechanism of the Government.

Other places the price rules appear

RulePoint
Rule 4, ExplanationUnpriced packages inside the factory are not a violation, but every package leaving must carry the price
Rule 8(2)For returnable soft drink and fruit beverage bottles, the price may be on the crown cap or bottle, in the form "MRP Rs..../......"
Rule 9(1)(b)Numerals of the retail sale price and net quantity must contrast conspicuously with the background
Rule 18(2)No sale above the retail sale price by anyone in the chain
Rule 18(5) and (6)Dealers may not obliterate, smudge or alter the price; the manufacturer, packer or importer may not alter the price on a wrapper once printed and used

For the rule 18 provisions see rule 18. Our existing guides on MRP declaration rules and an MRP label format template are topical; check the wording they use against the layers above.

Rule 6(3) and (4): stickers

Rule 6(3): "It shall not be permissible to affix individual stickers on the package for altering or making declaration required under these rules." The proviso allows one exception: for reducing the Maximum Retail Price, a sticker with the revised lower MRP (inclusive of all taxes) may be affixed, and it "shall not cover the MRP declaration made by the manufacturer or the packer".

Rule 6(4) permits stickers for declarations other than those required by the Rules. The Rules therefore allow a lower-price sticker, but not a higher price, and not a sticker that hides the original figure. A price increase needs a fresh pack or label, except in the tax-revision case in rule 18(3), which has its own conditions.

Rule 6(11): unit sale price

The text of rule 6(11) appears twice. The first version, marked as inserted by G.S.R. 779(E) of 2 November 2021, lists seven forms ("Rs. _ per g" for net quantity less than one kilogram, "per kg" for one kilogram or more, per cm or per metre, per number, per ml or per litre). The second version, marked as inserted by G.S.R. 226(E) of 28 March 2022 with effect from 1 October 2022, says the unit sale price, rounded off to the nearest two decimal place, shall be declared on every pre-packaged commodity:

  • per gram where the net quantity is less than one kilogram, and per kilogram where it is more than one kilogram;
  • per centimetre where the net length is less than one metre, and per metre where more than one metre;
  • per millilitre where the net volume is less than one litre, and per litre where more than one litre;
  • per number or unit where the item is sold by number or unit.

There are two provisos: for alcoholic beverages and spirituous liquor, State Excise laws apply within the State of manufacture; and "declaration of unit sale price is not required for the pre-packaged commodities in which retail sale price is equal to the unit sale price."

The text of the second version says "more than" one kilogram, one metre or one litre, while the first said "more or equal to". The text does not say what to do at exactly one kilogram or one litre under the second version, and the footnotes are garbled at this point, so take care to read the current Rule. A separate printed paragraph after rule 6(11) says no prosecution shall be initiated against a manufacturer, packer or importer for making the declaration with effect from 1 April 2022 in accordance with the 2021 amendment; the footnote marks that paragraph as substituted by G.S.R. 226(E), and the text does not make clear how it operates, so we do not build on it.

Practical examples

Example 1. A 400 g pack of noodles carries "MRP Rs. 80 (inclusive of all taxes)". Clause (e) in its later form requires the price to be indicated as the MRP inclusive of all taxes in Indian currency. Under rule 6(11), the unit sale price would be shown per gram, as the pack is under one kilogram.

Example 2. A retailer finds an old pack priced at Rs 120 and wants to sell it at Rs 100. Rule 6(3) permits a sticker showing the lower MRP, provided it does not cover the printed MRP.

Example 3. A 1 number pack, such as one soap cake, carries a retail sale price of Rs 30. The unit sale price is per number, and as the two are equal the second proviso means no separate unit price is needed.

Need help with MRP and unit price labels?

MRP wording changed in layers between 2017 and 2022, and many labels still carry older phrases. Our FSSAI label compliance service can check your price line, sticker practice and unit sale price against the Rules.

Key takeaways

  • The price must be indicated as the maximum retail price inclusive of all taxes, in Indian currency.
  • Bidi and price-administered LPG cylinders need no price declaration.
  • Stickers cannot alter required declarations, except a sticker with a lower MRP that does not cover the original.
  • Rule 6(11) requires a unit sale price per gram, kilogram, centimetre, metre, millilitre, litre or number, unless it equals the retail sale price.
  • The text is as amended up to March 2022; check later amendments.

Read next

Disclaimer: Based on the Legal Metrology (Packaged Commodities) Rules, 2011 (as amended up to March 2022; check later amendments), read with the Legal Metrology Act, 2009 (Act 1 of 2010), as on 30 September 2026. The Jan Vishwas (Amendment of Provisions) Act, 2023 (in force) and the Jan Vishwas (Amendment of Provisions) Act, 2026 (in force only from the date the Central Government notifies) amend the Act's penalty sections, not rule 6. State Legal Metrology rules, later amendments and notifications change; verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Rule 6

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Must MRP say "inclusive of all taxes"?

Yes. Clause (e), as substituted in 2017, requires the price to clearly indicate that it is the maximum retail price inclusive of all taxes.

Can a retailer put a sticker with a higher price?

No. Rule 6(3) permits only a sticker with a revised lower MRP, which must not cover the original.

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Rule 6: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes. Clause (e), as substituted in 2017, requires the price to clearly indicate that it is the maximum retail price inclusive of all taxes.

No. Rule 6(3) permits only a sticker with a revised lower MRP, which must not cover the original.

The provisos apply State Excise laws in the State of manufacture, and the Rules apply where those laws do not provide for a retail sale price declaration.

Not where the retail sale price equals the unit sale price.

The later version of rule 6(11) says to the nearest two decimal place.

No one. Rule 18(2) bars a sale above the retail sale price by any retailer, manufacturer, packer, importer or wholesaler.