Pre-packaged and labelled classification revised: agricultural farm produce in large packages excluded from pre-packaged scope under GST. Proviso added to the Explanation to the Schedule excluding the supply of agricultural farm produce in packages containing quantities exceeding twenty-five kilograms or twenty-five litres from the scope of the expression 'pre-packaged and labelled', notwithstanding the Legal Metrology Act, 2009 and rules.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification revised: agricultural farm produce in large packages excluded from pre-packaged scope under GST.
Proviso added to the Explanation to the Schedule excluding the supply of agricultural farm produce in packages containing quantities exceeding twenty-five kilograms or twenty-five litres from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules.
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