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Act: Central Goods & Service Tax Act, 2017
Notification No. 03/2024-GST – Integrated Tax (Rate)
Notification No. 03/2024-GST – Union Territory Tax (Rate)
Notification No. 03/2024-GST – Central Tax (Rate)
Date: 12th July 2024
Central Board of Indirect Taxes and Customs (CBIC) has amended following earlier notifications pertaining to exemption of inter-state supplies of goods, the description of which is prescribed in the schedule appended to the earlier notification:
Notification 1: No. 2/2017 – Integrated Tax (Rate), dated the 28th June, 2017
Notification 2: No. 2/2017 – Union Territory Tax (Rate), dated the 28th June, 2017
Notification 3: No. 2/2017 – Central Tax (Rate), dated the 28th June, 2017
In the earlier notification, a proviso has been inserted, specifying that supply of agricultural farm produce in package of commodities containing quantity of more than 25 Kg or 25 litre shall not be considered as supply made within the scope of pre-packaged and labelled goods.
The said notification shall come into force w.e.f. 15th July 2024.
Link to the circulars:
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