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        Case ID :
        GST - States

        Amendment in Notification No. 2/2017-State Tax (Rate), dated the 29th June, 2017 - 03/2024–State Tax (Rate) - Bihar SGST

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        Pre-packaged and labelled exclusion: bulk-packaged agricultural produce beyond prescribed thresholds excluded from labelling scope under Bihar GST. The notification inserts a proviso excluding the supply of agricultural farm produce in packages above prescribed bulk thresholds from the scope of the expression pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules.
                          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 exclusion: bulk-packaged agricultural produce beyond prescribed thresholds excluded from labelling scope under Bihar GST.

                                The notification inserts a proviso excluding the supply of agricultural farm produce in packages above prescribed bulk thresholds from the scope of the expression pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules.


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