GST classification update adds and exempts specified cartons, milk cans and solar cookers, and clarifies packaging rule. The notification amends Notification No. 1/2017-State Tax (Rate) by inserting specified cartons, boxes and cases, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate schedule; revising Schedule III entries to exclude or reclassify those items and to treat aluminium milk cans and solar cookers distinctly; and inserting a proviso that agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be considered 'pre-packaged and labelled' under the Legal Metrology Act.
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GST classification update adds and exempts specified cartons, milk cans and solar cookers, and clarifies packaging rule.
The notification amends Notification No. 1/2017-State Tax (Rate) by inserting specified cartons, boxes and cases, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate schedule; revising Schedule III entries to exclude or reclassify those items and to treat aluminium milk cans and solar cookers distinctly; and inserting a proviso that agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be considered "pre-packaged and labelled" under the Legal Metrology Act.
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