Exemption to intra-State supplies: 'Rab, other than pre-packaged and labelled' exempted under UTGST rates by notification. The amendment adds 'Rab, other than pre-packaged and labelled' as a new entry against Schedule serial number 94 in the UTGST Rate notification, thereby exempting such non pre-packaged, non labelled rab from the taxable items listed under that Schedule; the change amends Notification No. 2/2017-Union Territory Tax (Rate) and takes effect from 1 March 2023.
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Provisions expressly mentioned in the judgment/order text.
Exemption to intra-State supplies: 'Rab, other than pre-packaged and labelled' exempted under UTGST rates by notification.
The amendment adds "Rab, other than pre-packaged and labelled" as a new entry against Schedule serial number 94 in the UTGST Rate notification, thereby exempting such non pre-packaged, non labelled rab from the taxable items listed under that Schedule; the change amends Notification No. 2/2017-Union Territory Tax (Rate) and takes effect from 1 March 2023.
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