The Government of Gujarat on July 15, 2024, amended an older notification No. (GHN-36) GST-2017/S.11(1)(1)-TH, dated June 30, 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 (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 labelled’.”.
This notification shall come into force on July 15, 2024.
[Notification No. (GHN-27) GST-2024/S.11(1) (76) GST Cell]
