Pre-packaged and labelled classification clarified; schedule entries amended to exclude such goods and definition aligned with legal metrology. The notification amends the Schedule of Notification No. 02/2017-State Tax (Rate) by substituting the phrase ', other than pre-packaged and labelled' for various existing qualifying phrases across multiple serial entries, replaces entries for certain dairy and sugar products, omits specified serial entries, removes the word 'purified' in one entry, and substitutes an Explanation defining 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009; the amendments commence on the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification clarified; schedule entries amended to exclude such goods and definition aligned with legal metrology.
The notification amends the Schedule of Notification No. 02/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" for various existing qualifying phrases across multiple serial entries, replaces entries for certain dairy and sugar products, omits specified serial entries, removes the word "purified" in one entry, and substitutes an Explanation defining "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the amendments commence on the stated effective date.
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