Treatment of agricultural produce packaged over threshold: such packages excluded from being 'pre-packaged and labelled' for GST. The notification amends the Explanation to the Schedule in Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act, 2009 and rules, the supply of agricultural farm produce in package(s) containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. This amendment is effective from 15 July 2024.
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.
Treatment of agricultural produce packaged over threshold: such packages excluded from being 'pre-packaged and labelled' for GST.
The notification amends the Explanation to the Schedule in Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act, 2009 and rules, the supply of agricultural farm produce in package(s) containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. This amendment is effective from 15 July 2024.
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