![]() ![]() ![]() In the context of food items (such as pulses, cereals like rice, wheat, flour etc), the supply of specified pre-packaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the Legal Metrology Act, 2009, and the rules made thereunder, if such pre-packaged and labelled packages contained a quantity upto 25 kilogram in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in the Act and the Rules made thereunder. However, if such specified commodities are supplied in a package that do not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy (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. Thus, supply of such specified commodity having the following two attributes would (l) “pre-packaged commodity” means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre- determined quantity. What is the scope of ‘pre- packaged and labelled’ for the purpose of GST levy on food items like pulses, cereals, and flours?įor the purposes of GST, the expression ‘pre- packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009, 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 and the rules made thereunder.Ĭlause (l) of section 2 of the Legal Metrology Act reads as below: when “prepackaged and labelled” would attract GST at the rate of 5% with effect from the 18th July, 2022.Įssentially, this is a change in modalities of imposition of GST on branded specified goods to “pre-packaged and labelled” specified goods. Additionally, certain other items such as Curd, Lassi, puffed rice etc. With effect from, these items would attract GST when “prepackaged and labelled”. For example, items like pulses, cereals like rice, wheat, and flour (aata), etc., earlier attracted GST at the rate of 5% when branded and packed in unit container (as mentioned above). With effect from the 18 th July 2022, this provision undergoes a change and GST has been made applicable on supply of such "pre-packaged and labelled" commodities attracting the provisions of Legal Metrology Act, as detailed in subsequent questions. Prior to 18th of July, 2022, GST applied on specified goods when they were put up in a unit container and were bearing a registered brand name or were bearing brand name in respect of which an actionable claim or enforceable right in a court of law is available. What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022? 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.įollowing are the Frequently asked Questions (FAQ) to clarify certain doubts/queries regarding the GST levy on ‘pre-packaged and labelled’ goods which came into effect from today, 18th of July, 2022: (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. ![]() One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”.Ĭertain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. ![]() The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, came into effect from today, 18th of July, 2022. ![]()
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