Notification No. 04/2023
Date: February 28, 2023
Subject: Amendment to Notification No. 2/2017–Integrated Tax (Rate) relating to exemption for rab supplied otherwise than pre-packaged.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
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