GST exemption for barley not pre-packaged or labelled takes effect following the specified tax notification, changing its supply treatment. Exemption from goods and services tax applies to barley that is not pre-packaged and labelled, effective from the operative date specified in the integrated tax (rate) notification, which incorporates the change into the GST rate schedules and governs administrative and compliance effect.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for barley not pre-packaged or labelled takes effect following the specified tax notification, changing its supply treatment.
Exemption from goods and services tax applies to barley that is not pre-packaged and labelled, effective from the operative date specified in the integrated tax (rate) notification, which incorporates the change into the GST rate schedules and governs administrative and compliance effect.
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