The Government of Bihar on July 15, 2024, amended an older notification No. 2/2017-State Tax (Rate), dated June 29, 2017, related to agricultural farm produce.
The following has been stated: -
•In the notification after the Schedule, in the Explanation, in clause (ii), the following proviso shall be added, namely: -
“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (Central Act 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 a 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 labeled’.”.
This notification shall come into force on July 15, 2024.
[Notification No. 03/2024–State Tax (Rate)]
