1211

1211
Upto 21-09-2025 – Goods – Exemption from GST
GST
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungici

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1209

1209
Upto 21-09-2025 – Goods – Exemption from GST
GST
Seeds, fruit and spores, of a kind used for sowing
Explanation: This entry does not cover seeds meant for any use other than sowing.
 
 
Clarification
* Clarification regarding classification and applicable GST rates on tamarind seeds. [ See para 4 of Circular No. 163/19/2021-GST dated 06.10.2021 ]
 
*************
Notes:
As amended vide Notification No. 9/2021-Integrated Tax (Rate) d

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1207

1207
Upto 21-09-2025 – Goods – Exemption from GST
GST
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffowe

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Plain text (Extract) only
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1106

1106
Upto 21-09-2025 – Goods – Exemption from GST
GST
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. 64[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification
* Clarification regarding applicability of GST on Chhatua (Known as “Sattu” in Hindi Belt).

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thstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]
 
Clarification
* Clarification regarding applicability of GST on Chhatua (Known as “Sattu” in Hindi Belt). [ See para 3 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
*************
Notes:
As Amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 11

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of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
Explanation
17[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and

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o or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he ha

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Plain text (Extract) only
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1105

1105
Upto 21-09-2025 – Goods – Exemption from GST
GST
Flour, powder, flakes, granules or pellets of potatoes 64[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Flour, powder, flakes, granules or pellets of potatoes 64[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged a

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****
Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Flour, powder, flakes, granules or pellets of potatoes 64[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Flour, powder, flakes, granules or pellets of potatoes [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a bran

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nder the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
*************
Notes:
As amended by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Flour, of potatoes [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
 
*************
Notes:
As amended vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]”
 
 18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a

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Plain text (Extract) only
For full text:-Visit the Source

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1103

1103
Upto 21-09-2025 – Goods – Exemption from GST
GST
Cereal groats, meal and pellets 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Cereal groats, meal and pellets 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity'

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Plain text (Extract) only
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03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Cereal groats, meal and pellets 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Cereal groats, meal and pellets [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [o

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th May 2017 under any law for the time being in force in any other country.]”
 
*************
Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local langu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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1102

1102
Upto 21-09-2025 – Goods – Exemption from GST
GST
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 63[, other than pre-packaged and labelled

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Plain text (Extract) only
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o. 229/23/2024-GST dated 15.07.2024 ]
 
*************
Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.

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Plain text (Extract) only
For full text:-Visit the Source

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f whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
*************
Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1101

1101
Upto 21-09-2025 – Goods – Exemption from GST
GST
Wheat or meslin flour 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Wheat or meslin flour 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause

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Plain text (Extract) only
For full text:-Visit the Source

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Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Wheat or meslin flour 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.07.2022 w.e.f. 18.07.2022, before it was read as,
Wheat or meslin flour [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e being in force in any other country.]”
 
*************
Notes:
As amended vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Expla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1008

1008
Upto 21-09-2025 – Goods – Exemption from GST
GST
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 63[, other than pre-packaged and labelled]
Explanat

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Plain text (Extract) only
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24-GST dated 15.07.2024 ]
 
*************
Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [7[other than thos

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
*************
Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]”
 ANNEXURE I
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1007

1007
Upto 21-09-2025 – Goods – Exemption from GST
GST
Grain sorghum 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Grain sorghum 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

12-7-2024 w.e.f. 15-7-2024, before it wase read as,
Grain sorghum 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Grain sorghum [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 
*************
Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Grain sorghum [other than those put up in unit container and bearing a registered brand name]”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1006

1006
Upto 21-09-2025 – Goods – Exemption from GST
GST
Rice 63[, other than pre-packaged and labelled]
 
Explanation 
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Rice 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

w.e.f. 15-7-2024, before it was read as, 
Rice 63[, other than pre-packaged and labelled]
Explanation 
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Rice [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

******
Notes:
As amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Rice [other than those put up in unit container and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregon

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1005

1005
Upto 21-09-2025 – Goods – Exemption from GST
GST
Maize (corn) 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Maize (corn) 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of sect

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2-7-2024 w.e.f. 15-7-2024, before it was read as,
Maize (corn) 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Maize (corn) [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such

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sp;
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Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Maize (corn) [other than those put up in unit container and bearing a registered brand name]”
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containe

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1004

1004
Upto 21-09-2025 – Goods – Exemption from GST
GST
Oats 63[, other than pre-packaged and labelled]
 
Explanation 
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Oats 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal

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-7-2024, before it was read as,
Oats 63[, other than pre-packaged and labelled]
Explanation 
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Oats [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregon

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As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Oats [other than those put up in unit container and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his acti

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1003

1003
Upto 21-09-2025 – Goods – Exemption from GST
GST
Barley 63[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, before it was read as, 
Barley 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metr

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24, before it was read as,
Barley 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Barley [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone volun

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ded  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Barley [other than those put up in unit container and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable clai

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1002

1002
Upto 21-09-2025 – Goods – Exemption from GST
GST
Rye 63[, other than pre-packaged and labelled]
 
Explanation 
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Rye 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the

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2024, before it was read as, 
Rye 63[, other than pre-packaged and labelled]
Explanation 
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Rye [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been forego

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As amended vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Rye [other than those put up in unit container and bearing a registered brand name]”
 18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or

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1001

1001
Upto 21-09-2025 – Goods – Exemption from GST
GST
Wheat and meslin 63[, other than pre-packaged and labelled]
 
Explanation 
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Wheat and meslin 63[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l

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ted 12-7-2024 w.e.f. 15-7-2024, before it was as, 
Wheat and meslin 63[, other than pre-packaged and labelled]
Explanation 
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) 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, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Wheat and meslin [7[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable righ

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other country.]”
 
*************
Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Wheat and meslin [other than those put up in unit container and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (i

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