Exclusion of large packaged agricultural produce from 'prepackaged and labelled' classification alters GST treatment for such supplies. The notification inserts a proviso in the Explanation to Notification No. 2/2017-State Tax (Rate) excluding supply of agricultural farm produce in packages above a specified size from the scope of 'prepackaged and labelled', notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classificatory treatment for state GST purposes; the amendment is made under section 11(1) of the Mizoram GST Act and is effective from the fifteenth day of July, 2024.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of large packaged agricultural produce from 'prepackaged and labelled' classification alters GST treatment for such supplies.
The notification inserts a proviso in the Explanation to Notification No. 2/2017-State Tax (Rate) excluding supply of agricultural farm produce in packages above a specified size from the scope of 'prepackaged and labelled', notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classificatory treatment for state GST purposes; the amendment is made under section 11(1) of the Mizoram GST Act and is effective from the fifteenth day of July, 2024.
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