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1701 or 1702 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled Explanation (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (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. ************* Notes: As amended vide NOTIFICATION No. 04/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023, before it was read as: (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled Explanation (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (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. ************* Notes: As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar ************* Notes: As amended by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
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