CBIC redefines criteria to qualify as pre-packaged and labelled products

Department of Revenue vide circular dated 12th July, 2024 has clarified that the supply of agricultural farm produce in package(s) of commodities containing 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’ for GST purposes.

This notification shall come into force from the 15th day of July, 2024.

RECENT UPDATES