Pre-packaged and labelled supply exclusion clarified for agricultural farm produce in larger commodity packages under GST. GST exemption notification is amended to insert a proviso clarifying the meaning of 'pre-packaged and labelled'. Supply of agricultural farm produce in packages above the prescribed commodity threshold is excluded from that expression, notwithstanding the Legal Metrology Act, 2009 and the rules made under it. The amendment creates a specific carve-out within the packaging-based classification and is deemed to have come into force from 15 July 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled supply exclusion clarified for agricultural farm produce in larger commodity packages under GST.
GST exemption notification is amended to insert a proviso clarifying the meaning of "pre-packaged and labelled". Supply of agricultural farm produce in packages above the prescribed commodity threshold is excluded from that expression, notwithstanding the Legal Metrology Act, 2009 and the rules made under it. The amendment creates a specific carve-out within the packaging-based classification and is deemed to have come into force from 15 July 2024.
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