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        Case ID :
        GST - States

        Amendment in Notification No. 38/1/2017-Fin(R&C)(2/2017- (Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(03/2024-Rate)/26036 - Goa SGST

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        Pre-packaged and labelled exclusion: agricultural produce in large packages not treated as pre-packaged under amended notification. The notification amendment inserts a proviso excluding supplies of agricultural farm produce in packages above a specified threshold from the definition of pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules, and states that this change takes immediate effect.
                          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: agricultural produce in large packages not treated as pre-packaged under amended notification.

                                The notification amendment inserts a proviso excluding supplies of agricultural farm produce in packages above a specified threshold from the definition of pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules, and states that this change takes immediate effect.


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