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Untitled 1
[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. 02/2025- Central Tax (Rate)
New Delhi, the 16th January, 2025
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, on 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), 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, -
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the
following S. No. and
entries shall be inserted, namely: -
(b) in the Explanation, for clause (ii) and the proviso appended to it, the
following clause shall be
substituted, namely:-
“(ii) The expression ‘pre-packaged and labelled ’ means all commodities that are
intended
for retail sale and containing not more than 25 kg or 25 litre, which are
‘pre-packed’ as defined in
clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the
package in which
the commodity is pre-packed or a label securely affixed thereto is required to
bear the declarations
under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules
made thereunder.”.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary
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. 3/2024 – Central Tax
(Rate), dated the 12th July, 2024,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 399(E),
dated the 12th July, 2024.
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