Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled. Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ', other than pre-packaged and labelled', replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009.
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Pre-packaged and labelled goods exclusion clarified: GST exemption limited to supplies other than pre-packaged and labelled.
Amendment restricts GST exemption entries by substituting qualifying language so that listed commodities are exempt only when ", other than pre-packaged and labelled", replaces certain column (3) entries (including for curd, lassi, buttermilk, jaggery and khandsari sugar), omits specified serial entries, and revises the Explanation to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009.
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