Pre-packaged and labelled exclusion narrows SGST Schedule entries and adds Legal Metrology definition for package declarations. The notification amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the phrase ', other than pre-packaged and labelled' into numerous column (3) entries, rewording specific product descriptions (including dairy products, jaggery and sugar variants, murki, and others), omitting certain serial entries, and replacing Explanation clause (ii) with a Legal Metrology Act-based definition of 'pre-packaged and labelled' that requires statutory declarations on the package or label.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled exclusion narrows SGST Schedule entries and adds Legal Metrology definition for package declarations.
The notification amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the phrase ", other than pre-packaged and labelled" into numerous column (3) entries, rewording specific product descriptions (including dairy products, jaggery and sugar variants, murki, and others), omitting certain serial entries, and replacing Explanation clause (ii) with a Legal Metrology Act-based definition of "pre-packaged and labelled" that requires statutory declarations on the package or label.
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