A proviso is inserted in Explanation clause (ii) of Notification 2/2017, specifying that agricultural farm produce in packages exceeding 25 kg or 25 litres will not be considered “pre-packaged and labelled.” This clarification harmonizes exemption rules with changes made in Notification 02/2024 and provides certainty for agri-produce suppliers.

Issued for earlier notification?

Yes — amends Notification 02/2017–CT (Rate).