On 17th July 2022, the Department of Revenue of the Ministry of Finance issued FAQs regarding GST applicability on ‘Pre-packaged and labeled goods’. As per the clarification, items like pulses, cereals like rice, wheat, flour (atta), curd, lassi, puffed rice, etc, when ‘Prepacked and labeled’, will attract GST at the rate of 5 % with effect from the 18th July 2022. These pre-packed commodities are required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the Rules made there. Also, it is clarified that a single package of these items containing a quantity of more than 25 kg or 25 liters would not fall in the category of the pre-packaged and labeled commodity for the purposes of GST and would therefore not attract GST.
Read the detailed FAQs here.
