Pre-packaged and labelled supply clarified for agricultural farm produce in larger packages under the GST exemption framework. Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying 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 change is made under the State GST law and is deemed effective 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 clarified for agricultural farm produce in larger packages under the GST exemption framework.
Amendment to the Uttarakhand GST exemption notification inserts a proviso clarifying 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 change is made under the State GST law and is deemed effective from 15 July 2024.
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