Exemption from IGST on Inter-State Supplies of Goods - introducing a proviso under the definition of 'pre-packaged and labelled goods.' - Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017 - 03/2024 - Integrated GST (IGST) Rate
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Pre-packaged and labelled goods classification excluded for certain large-pack agricultural produce, altering IGST exemption scope on inter-state supplies. The amendment inserts a proviso clarifying that notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing quantities above standard retail package sizes shall not be regarded as pre-packaged and labelled for the purposes of Notification No. 2/2017-Integrated Tax (Rate), thereby refining the scope of that expression in relation to IGST treatment of inter-state supplies.
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.
Pre-packaged and labelled goods classification excluded for certain large-pack agricultural produce, altering IGST exemption scope on inter-state supplies.
The amendment inserts a proviso clarifying that notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing quantities above standard retail package sizes shall not be regarded as pre-packaged and labelled for the purposes of Notification No. 2/2017-Integrated Tax (Rate), thereby refining the scope of that expression in relation to IGST treatment of inter-state supplies.
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