Pre-packaged and labelled classification clarified for agricultural produce: large-package supplies excluded from that classification. The notification inserts a proviso in the Explanation to exempt supply of agricultural farm produce in packages exceeding the specified packaging threshold from being treated as 'pre-packaged and labelled', notwithstanding the Legal Metrology Act and related rules, thereby amending the earlier GST notification under the State GST Act on the Council's recommendation.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled classification clarified for agricultural produce: large-package supplies excluded from that classification.
The notification inserts a proviso in the Explanation to exempt supply of agricultural farm produce in packages exceeding the specified packaging threshold from being treated as 'pre-packaged and labelled', notwithstanding the Legal Metrology Act and related rules, thereby amending the earlier GST notification under the State GST Act on the Council's recommendation.
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