Pre-packaged and labelled classification narrowed: larger packaged agricultural produce excluded from pre-packaged scope, altering GST treatment. A proviso amends Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre shall not be considered as a supply within the expression 'pre-packaged and labelled'; the amendment is effective from 15th 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.
Pre-packaged and labelled classification narrowed: larger packaged agricultural produce excluded from pre-packaged scope, altering GST treatment.
A proviso amends Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre shall not be considered as a supply within the expression "pre-packaged and labelled"; the amendment is effective from 15th July, 2024.
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