[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2024-Central Tax (Rate)
New Delhi, the 12th July, 2024

G.S.R. .....(E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary
in the public interest so to do, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue),
No. 2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R.674(E), dated the 28th June, 2017, namely:-
In the said 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 (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 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’.”.

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

[F. No. 190354/94/2024-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India

Note: -The principal notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated
the 28th June, 2017, and was last amended vide notification No. 18/2023-Central Tax (Rate) dated the 19th
October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 777(E), dated the 19th October, 2023.