2106 90 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6%

108 [Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494 [ , 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: As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 108 [Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name. ****************** Note: As amended vide notification no. 35/2017 dated 13-10-2017 , before it was read as, Namkeens, bhujia, mixture, chabena and similar edible preparations in 58 [ready for consumption form (other than roasted gram)] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form