GST rate amendments revise tariff classifications and exclude large-pack agricultural produce from pre-packaged labelling rules. Amendments modify State GST rate schedules by inserting specified tariff entries for cartons, certain milk cans and solar cookers into the lower rate schedule, substituting and qualifying entries in the higher rate schedule to exclude those items, and adjusting related classificatory language; additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled', effective from 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise tariff classifications and exclude large-pack agricultural produce from pre-packaged labelling rules.
Amendments modify State GST rate schedules by inserting specified tariff entries for cartons, certain milk cans and solar cookers into the lower rate schedule, substituting and qualifying entries in the higher rate schedule to exclude those items, and adjusting related classificatory language; additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled', effective from 15 July 2024.
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