GST on Rice and other cereals
By: – V ALAGAPPAN
Goods and Services Tax – GST
Dated:- 5-7-2017
In the first list of GST rates for goods, there was a small confusion as cereals at SL.No: 10 was taxable at NIL rate, (other than those put up in their containers and bearing a Registered brand name) , but the rate for unit packed branded cereals was not given. But everybody came to a conclusion that packed cereals would be taxed at 5%. On the meeting held on 3rd June, 2017 the council fixed the rate at 5%. The following cereals fall under Chapter 10:
1001 Wheat and meslin
1002 Rye
1003 Barley
1004 Oats
1005 Maize (Corn)
1006 Rice
1007 Grain sorghum
1008 Bulk wheat, millet and canary seed, other cereals such as Jawar, Bajar
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was decided in Shalimar Super Foods case that when not uniform quantities were packed in plastic bags, not sealed and not containing preprinted quantities the same cannot be treated as unit container.
Hence when quantity is preprinted, quantities packed are uniform and packing is sealed, GST is payable on rice.
When pizza was packed in cartons and transported for delivery as per order it was held not as unit container.
When pasta was packed in 10Kg packs and two such packs were packed in a large pack, it was held as unit packing.
Also when pickles sold in sachets, containing predetermined quantity was held as unit packing.
What is registered brand?
As per the CBEC classification Fro.B-4/2/2001-TRU dated 02-03-2001
“Registered Brand n
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