Pre-packaged labelling exclusion for large agricultural packages changes classification and compliance under state GST rules. The notification inserts a proviso excluding from the scope of 'pre-packaged and labelled' the supply of agricultural farm produce in packages containing quantity of more than 25 kilogram or 25 litre, notwithstanding the Legal Metrology Act, 2009 and its rules; this amendment alters the regulatory classification and related compliance obligations under the State GST rate notification.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged labelling exclusion for large agricultural packages changes classification and compliance under state GST rules.
The notification inserts a proviso excluding from the scope of "pre-packaged and labelled" the supply of agricultural farm produce in packages containing quantity of more than 25 kilogram or 25 litre, notwithstanding the Legal Metrology Act, 2009 and its rules; this amendment alters the regulatory classification and related compliance obligations under the State GST rate notification.
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