1901 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5%

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled Explanation (ii) 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 (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. [#] 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 ************** [#] Proviso to the Explanation added vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024 Notes: Inserted vide NOTIFICATION No. 20/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023