Agricultural farm produce packaging clarification under GST excludes larger packages from pre-packaged and labelled treatment. The notification amends the West Bengal GST exemption entry to clarify that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as 'pre-packaged and labelled,' notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The amendment is made under section 11(1) of the West Bengal Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies from 15 July 2024.
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Agricultural farm produce packaging clarification under GST excludes larger packages from pre-packaged and labelled treatment.
The notification amends the West Bengal GST exemption entry to clarify that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as "pre-packaged and labelled," notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The amendment is made under section 11(1) of the West Bengal Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies from 15 July 2024.
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