Pre-packaged and labelled goods excluded from Assam State Tax Rate exemptions through revised schedule entries. Amends the Assam State Tax (Rate) notification by revising multiple Schedule entries to exclude goods that are pre-packaged and labelled from the specified exemptions or concessional treatment. The substituted entries cover several food and commodity categories, including curd, lassi, buttermilk, jaggery, khandsari sugar, murki, and other listed items, while also deleting certain schedule entries and correcting the mineral water description. The Explanation is substituted to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009, with retrospective effect from 18 July 2022.
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Pre-packaged and labelled goods excluded from Assam State Tax Rate exemptions through revised schedule entries.
Amends the Assam State Tax (Rate) notification by revising multiple Schedule entries to exclude goods that are pre-packaged and labelled from the specified exemptions or concessional treatment. The substituted entries cover several food and commodity categories, including curd, lassi, buttermilk, jaggery, khandsari sugar, murki, and other listed items, while also deleting certain schedule entries and correcting the mineral water description. The Explanation is substituted to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009, with retrospective effect from 18 July 2022.
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