0504 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

All goods [other than fresh or chilled] 476 [ , pre-packaged and labelled ] Explanation 571 [ (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed 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. ] ************** Notes: As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025 , w.e.f. 16-01-2025 , before it was read as, All goods [other than fresh or chilled] 476 [ , pre-packaged and labelled ] Explanation 527 [ (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. ] 563 [ 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 . ] Clarification Clarification regarding the scope of expression pre-packaged and labelled for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ] ************** Notes: As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024 , before it was read as, All goods [other than fresh or chilled] 476 [ , pre-packaged and labelled ] Explanation 527 [ (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. ] ************** 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, All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE Explanation 99 [ (ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. ] 256 [(b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered; (B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country. ] ************* Notes: As amended by notification no. 43/2017 - Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 100 [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. ] 102 [ 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. ]