Amendment in Notification No. 2/2017-STR withdrawing exemption to Cheques, Maps and hydrographic or similar charts of all kinds, Parts of goods of heading 8801 - 07/2022-State Tax (Rate) - Gujarat SGST
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Exemption scope narrowed: pre-packaged and labelled goods excluded from certain GST exemptions, definition aligned with Legal Metrology. The notification amends the GST-rate Schedule by substituting qualifying phrases with ', other than pre-packaged and labelled' for numerous listed entries (including specific food and dairy items), omits certain serial entries, and replaces Explanation (ii) to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009; the amendments take effect on 18th July, 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption scope narrowed: pre-packaged and labelled goods excluded from certain GST exemptions, definition aligned with Legal Metrology.
The notification amends the GST-rate Schedule by substituting qualifying phrases with ", other than pre-packaged and labelled" for numerous listed entries (including specific food and dairy items), omits certain serial entries, and replaces Explanation (ii) to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009; the amendments take effect on 18th July, 2022.
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