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Most awaited clarifications issued by CBIC on GST applicability on pre-packaged and labelled food items effective from 18th July 2022.

Ministry of Finance
Department of Revenue
Published on 17th July, 2022

Subject: FAQ on GST applicability on 'Pre-packaged and labelled' goods.

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from July 18, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated July 13, 2022, and the corresponding notifications for SGST and IGST.

These issues are clarified in the form of Frequently Asked Questions (FAQs) as below:

Q1) What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022?

Ans) Prior to 18th of July, 2022, GST applied on specified goods when they were put up in a unit container and were bearing a registered brand name or were bearing brand name in respect of which an actionable claim or enforceable right in a court of law is available. With effect from the 18th July 2022, this provision undergoes a change and GST has been made applicable on supply of such "pre-packaged and labelled" commodities attracting the provisions of Legal Metrology Act, as detailed in subsequent questions. For example, items like pulses, cereals like rice, wheat, and flour (aata), 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 “prepackaged and labelled”. Additionally, certain other items such as Curd, Lassi, puffed rice etc. when “prepackaged and labelled” would attract GST at the rate of 5% with effect from the 18th July, 2022.

Essentially, this is a change in modalities of imposition of GST on branded specified goods to “pre-packaged and labelled” specified goods.

[Please refer to notification No. 6/2022-Central Tax (Rate) and corresponding notification under respective SGST Act, IGST Act]

Q2) What is the scope of ‘pre-packaged and labelled’ for the purpose of GST levy on food items like pulses, cereals, and flours? Ans) For the purposes of GST, the expression ‘.......

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Great... It clears all my doubts.. Thanks.

Replied to Kavita Sharma

What is Gst rate for job in relation to manufacturing of leather goods and Footwear

Replied to Somashekar

18%

Replied to Somashekar

12% GST NEW RATE

whether it apply to salt manufacturing unit..

Replied to Manoj Jhawar

Sl. No. 103 of Notification No. 2/2017-CT(R), dated 28.06.2017 effective from 01.07.2017 exempted salt of all types under Heading 2501. Notification No. 7/2022-CT(R), dated 13.07.2022 effective from 18.07.2022 amended the principal Notification No. 2/2017-CT(R), dated 28.06.2017 wherein no change was made for Sl. No. 103. Hence, salt was and is exempted.

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got clear, thank u

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