Скачать или смотреть GST Implications on Pre-Packaged Cereals | Atta par kitna GST | Chapter 10 of hsn | 25 Kg Atta & GST

5% rate on Packaged exempted commodities.

If shopkeepers selling those exempted articles which are under Chapter 10 of hsn like Rice, wheat etc in packaged form then it would attract Gst at the rate of 5%

Thus, the supply of such specified commodity having the following two attributes would attract GST:
(i) It is pre-packaged; and
(ii) It is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.

Supply of pre-packed atta meant for retail sale to the ultimate consumer of 25 Kg shall be liable to GST. However, supply of such a 30 Kg pack thereof shall be exempt from levy of GST.
Thus, it is clarified that a single package of these items [cereals, pulses, flour etc.] containing a quantity of more than 25 Kg/25 litre would not fall in the category of prepackaged and labelled commodity for GST and would therefore not attract GST.

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