Packaging threshold exemption for agricultural produce excludes large-package supplies from 'pre-packaged and labelled' classification under GST. The Government inserts a proviso excluding supplies of agricultural farm produce packed in containers above a large-size threshold from being treated as 'pre-packaged and labelled' goods for Karnataka GST purposes, notwithstanding the Legal Metrology Act and its rules, thereby altering the GST classification of such large-package agricultural supplies.
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.
Packaging threshold exemption for agricultural produce excludes large-package supplies from 'pre-packaged and labelled' classification under GST.
The Government inserts a proviso excluding supplies of agricultural farm produce packed in containers above a large-size threshold from being treated as 'pre-packaged and labelled' goods for Karnataka GST purposes, notwithstanding the Legal Metrology Act and its rules, thereby altering the GST classification of such large-package agricultural supplies.
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