Notification No. 03/2024
Date: July 12, 2024
Subject: Amendment to Notification 02/2017–CT (Rate) adding a clarification on “pre-packaged and labelled” for agricultural produce.
Description:
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).