03_2024_ctr_Eng
03_2024_ctr_Eng
03_2024_ctr_Eng
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating
thereto, the following proviso shall be inserted, namely:-
“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010)
and the rules made thereunder, as amended from time to time, the supply of agricultural farm
produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre
shall not be considered as a supply made within the scope of expression ‘pre-packaged and
labelled’.”.
2. This notification shall come into force from the 15th day of July, 2024.
(Nitish Karnatak)
Under Secretary to the Government of India
Note: -The principal notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated
the 28th June, 2017, and was last amended vide notification No. 18/2023-Central Tax (Rate) dated the 19th
October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 777(E), dated the 19th October, 2023.