5305 to 5308
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 285[, including coir pith compost 488[, pre-packaged and labelled]]
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\nExplanation
\n571[(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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\nNotes:
\nAs amended vide Notification No. 01\/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as,
\n All goods [o<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lled'.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 irrespective of whether or not the brand is subsequently de-registered; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 5305 to 5308Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%GSTAll goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 285[, including coir pith compost 488[, pre-packaged and labelled]] Explanation 571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended … Continue reading “5305 to 5308”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4268","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4268"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4268\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nClarification
\n * 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 ]
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\nNotes:
\nAs amended vide notification no. 02\/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
\n All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 285[, including coir pith compost 488[, pre-packaged and labelled]]
\n Explanation
\n 527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' 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 t<\/p>\n
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\n (B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
\n (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
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\nNotes:
\nAs amended by notification no. 19\/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018, before it was read as,
\n All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
\n100[ANNEXURE
\n For foregoing an actionable claim or enforceable right on a brand name,-
\n (a) the person undertaking packing of such goods in unit containers which bear 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 <\/p>\n
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