Supply of goods exempted from GST u/s 11(1) - Seeks to amend notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017

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.....- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, p....

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.... in the ANNEXURE I]", the words ", other than pre-packaged and labelled" shall be substituted; (iv) against S. No. 46B, in column (3), for the portion beginning with the words "[other than those" and ending with the words "conditions as in the ANNEXURE I]", the words ", other than pre-packaged and labelled" shall be substituted; (v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, ....

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...."Murki", the words and symbols ", other than pre-packaged and labelled" shall be inserted; (ix) against S. No. 97A, in column (3), for the portion beginning with the words "other than those put up" and ending with the words "as specified in the ANNEXURE I]", the words ", other than pre-packaged and labelled" shall be substituted; (x) against S. No. 99, in column (3), the word "pu....

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.... "(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.". ....