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        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.

        <h1>Packaging exclusion for agricultural produce clarifies that large packaged farm goods are outside 'pre-packaged and labelled' scope.</h1> Inserts a proviso in the Explanation to the Schedule of Notification No. 2/2017-Union Territory Tax (Rate) specifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages exceeding the specified packaging threshold shall not be considered a supply made within the scope of the expression 'pre-packaged and labelled'. The amendment is made under section 8(1) of the Union Territory GST Act, 2017 and comes into force on the notified commencement date.

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