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TMI Blog2023 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... .07.2022 exempts supply of Rice, other than pre-packaged and labelled with effect from 18.07.2022. Tax is not payable by the applicant on supply of broken rice if the same is supplied other than pre-packaged and labeled as specified in Notification No. 07/2022-Central Tax (Rate) dated 13.07.2022. - DR TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Applicants Representative Heard : Shri Subhash Chandra Khaure, Advocate Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide serial number 14 of the application in FORM GST ARA-01: Whether sale of unbranded /non packaged Broken Rice generated from manufacturing process will be charged to Tax @5% . 1.4 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (e) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The application is, therefore, admitted. 2. Submission of the applicant 2.1 The applicant submits that he has entered into agreements for custom milling of paddy with the State Government. The applicant procures padd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Atta), etc., earlier attracted GST at the rate of 5% when branded and packed in unit container (as mentioned above). With effect from 18.7.2022, these items would attract GST when pre-packaged and labelled . 2.4 For the purposes of GST, the expression pre-packaged and labelled means a pre-packaged commodity as defined in clause (I) of section 2 of the Legal Metrology Act, 2009, 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 and the rules made thereunder. Clause (I) of section 2 of the Legal Metrology Act reads as below: (I) pre-packaged commodity means a commodity which without the purchaser be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 1/2017 - Central Tax (Rate) dated 28-06-2017, Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Further, as per Explanation (iv) of the said Notification , The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 4.2 Heading 1006 of the Customs Tariff covers RICE . Further, note 1(b) of Chapter 10 speaks that this Chapter does not cover grains which hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2022. In a Press Release posted on 18.07.2022 on the subject matter FAQ on GST applicability on pre-packaged and labeled goods , it has been clarified that In the context of food items (such as pulses, cereals like rice, wheat, flour etc), the supply of specified pre-packaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the Legal Metrology Act, 2009, and the rules made there under, if such pre-packaged and labelled packages contained a quantity up to 25 kilogram [or 25 litre] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in the Act and the Rules made there under. In the said Press Release, it has further bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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