GST on flour (Atta), Goods and Services Tax - GST

[Rajesh Kumar]

Please inform whether Atta is dutiable or exempted under GST ? The same is being packed and marked with a special name having trade mark. If dutiable, please inform legal provisions.

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[KASTURI SETHI]

GST @5% is applicable on Flour packed in a unit container with brand name HSN 1101 00 00. See Notification No.1/17 CT(Rate) dated 28.6.17 as amended.