This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting multiple entries to exclude pre-packaged and labelled goods from exemption, thereby bringing such supplies into the tax net. It revises entries relating to curd, lassi, jaggery, khandsari sugar, murki, cereals, pulses and related products, and substitutes the definition of “pre-packaged and labelled” to align with the Legal Metrology Act, 2009. The amendment complements the July 2022 rate rationalisation measures.

Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).