Notification No. 07/2022
Date: July 13, 2022
Subject: Amendment to Notification 02/2017–CT (Rate) redefining exemptions for unpackaged
Description:
This notification substitutes multiple entries to clarify that exemptions apply only to goods “other than pre-packaged and labelled.” It aligns exemption provisions for jaggery, curd, cereals, flour, pulses, and similar food items with the new Legal Metrology-based definition. This ensured consistent tax treatment between packaged and loose food items.
Issued for earlier notification?
Yes — amends Notification 02/2017–CT (Rate).
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02/2017
This notification authorises the Principal Commissioner of Central Tax, Bengalur...
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