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        Case ID :
        GST - States

        Amendment in Notification No. 29576-FIN-CT1-TAX-0005-2023, dated the 20th October, 2023 - S.R.O. No. 394/2024 - Orissa SGST

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        Agricultural farm produce packaging clarified under GST, with larger packages excluded from pre-packaged and labelled treatment. The Odisha Goods and Services Tax notification inserts a proviso clarifying that supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre is not within the scope of 'pre-packaged and labelled', notwithstanding the Legal Metrology Act, 2009 and the rules thereunder. The amendment takes effect 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.

                                Agricultural farm produce packaging clarified under GST, with larger packages excluded from pre-packaged and labelled treatment.

                                The Odisha Goods and Services Tax notification inserts a proviso clarifying that supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre is not within the scope of "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and the rules thereunder. The amendment takes effect from 15 July 2024.


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