Pre-packaged labelling exclusion for large agricultural produce packages narrows labeling obligations under the GST notification amendment. The amendment adds a proviso to clause (ii) of the Explanation to notification No.36/ST-2 clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities exceeding the small-package threshold shall not be considered as a supply within the scope of the expression 'pre-packaged and labelled'; the amendment is effective from the fifteenth day of July, 2024.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged labelling exclusion for large agricultural produce packages narrows labeling obligations under the GST notification amendment.
The amendment adds a proviso to clause (ii) of the Explanation to notification No.36/ST-2 clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities exceeding the small-package threshold shall not be considered as a supply within the scope of the expression "pre-packaged and labelled"; the amendment is effective from the fifteenth day of July, 2024.
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