TMI BlogGST on RiceX X X X Extracts X X X X X X X X Extracts X X X X ..... GST on Rice X X X X Extracts X X X X X X X X Extracts X X X X ..... T 2.5%, namely, "1904- Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled"; If you sell ordinary rice in bags of 25 Kgs., 50 Kgs. etc with your label indicating the sellers identity etc then the same is liable to gst. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly paddy procured in bulk from the agriculturist is exempted. Reply By Shilpi Jain: The Reply: Yes rice is covered. This amendment was supposed to come to make the taxation easy for these items. But looks like it is complicated more than ever. Tax on packages upto 25kg is liable. In case of agri farm produce this limit is 50kg but this term is not defined. Wholepackage also the exemption is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed. But this term has to be understood in the context of legal meterology act and rules Reply By NARENDER YARRAGORLA: The Reply: Thank sir and Madam for your response Reply By Suresh P: The Reply: Hi, Earlier Rice , Wheat etc other than "put up in unit containers bearing a registered brand name" were exempted. Wef 18.07.2022 "put up in unit containers bearing a registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d brand name were exempted" is omitted and "Pre-packaged and labelled" is added. Pre-Packaged commodity is explained in notification as a commodity as defined u/s 2 of Legal Metrology Act, 2009(i) in pre-packed form and (ii) it is required under the said Act to declare all the mandatory details on the packages either printed or laballed. Sec 2 of the said Act defines Pre-packed co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodity as 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; As per the said Act following pre-packaged commodity of the following are required to bear the Declarations: (i)Any goods Quantity of less than 25Kg or 25 Ltrs.(ii)For Cements and Fertilizers upto 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0Kgs To Sum Up If the trader re-pack goods weight of each packet is less than 25Kgs whether in sealed cover or otherwise and is required to carry the mandatory declaration under the LM Act( In reality it may or may not carry , but under the LM Act it is required to carry such declaration but the trader may not willing to do so) is required to pay GST @5% from 18.07.2022. It is irrelevant if such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-packaged goods contain any name ( whether branded or not , whether such brand is registered or not). Pre- Packed and laballed goods such as Meats of Swine,Curd, Lassi,Butter Milk, Chena, Paneer,Natural Honey, Wheat , Rye, Barley , Oats, Corn, Rice, Wheat Flour, Jaggery etc attract GST of 5% wef 18.07.2022. ( Rice Flour is not seen in the list-Require detailed examination of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Clarification) Experts may add their Version. Thanks. Reply By NARENDER YARRAGORLA: The Reply: Thank your response sirs and Madam, in the 47th Council Meeting it has mentioned that "Prepacked and labeled retail pack a per Metrology Act" but in the Notification No. 6/2022-Central Tax (Rate) date 13th July 2022, it has mentioned that "Prepacked and labeled". In this scenar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io how can we say up to 25kgs only taxable? and why not wholesale pack above 25 kgs taxble under GST act? Reply By NARENDER YARRAGORLA: The Reply: FAQs on GST applicability on 'pre-packaged and labelled' goods- reg. clarified that pre-packaged and labelled packages contained a quantity upto 25 kilogram [or 25 litre] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By SUBRATA RAY:
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Whether paddy seed sold in prepakaged or lebelled manner is taxable @5%
Reply By Ganeshan Kalyani:
The Reply:
Sir please provide HSN for checking if there is any change in the same. X X X X Extracts X X X X X X X X Extracts X X X X
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