This notification inserts a proviso in the explanation to Notification No. 2/2017–Integrated Tax (Rate) clarifying that agricultural farm produce supplied in packages exceeding 25 kg or 25 litres shall not be considered as “pre-packaged and labelled”. The amendment aligns the exemption framework with practical trade realities and avoids unintended tax burden on bulk agricultural supplies.

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