The Finance (Expenditure-I) Department, Delhi, on October 10, 2024, amended an older notification No. 02/2017-State Tax (Rate), dated June 30, 2017, related to exemptions on the Intra State Supplies of Goods.
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 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.
The detailed notification is given in the document below.
[Notification No. 03/2024-State Tax (Rate)]
