Supply of Agricultural Farm Produce in Package of More Than 25 Kg or 25 Litre Not to Be Treated as ‘Pre-Packaged and Labelled’
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- Last Updated on 16 July, 2024
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Notification No. 03/2024- Central Tax (Rate) dated July 12th, 2024
The CBIC has issued notification to insert new proviso in exemption notification to provide that the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’. A similar proviso is also inserted in Notification No. 1/2017-Central Tax (Rate).
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