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Absolute exemption from IGST now excludes pre-packaged and labelled goods, defined by the Legal Metrology Act. The notification amends the IGST rate Schedule to exclude pre-packaged and labelled goods from absolute exemption by substituting the phrase ', other than pre-packaged and labelled' in multiple Schedule entries, omitting certain entries and deleting a word in another; and replaces the Explanation to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.
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Absolute exemption from IGST now excludes pre-packaged and labelled goods, defined by the Legal Metrology Act.
The notification amends the IGST rate Schedule to exclude pre-packaged and labelled goods from absolute exemption by substituting the phrase ", other than pre-packaged and labelled" in multiple Schedule entries, omitting certain entries and deleting a word in another; and replaces the Explanation to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.
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