The Ministry of Finance (MoF) on July 12, 2024, amended an older notification No. 2/2017-Union Territory Tax (Rate), dated June 28, 2017, related to the exemption of intra-State supply of goods from the Union Territory Tax (Rate).
The following has been stated: -
•In the 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 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 from July 15, 2024.
[Notification No. 03/2024-Union Territory Tax (Rate)]
