The Government of National Capital Territory of 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: -
•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 be deemed to have come into force with effect from July 15, 2024.
[Notification No.03/2024- State Tax (Rate)]
