1003
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Barley 480[, 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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\nClarification
\n * Whether job work for processing of “Barley” into “Malted Barley” attracts GST @ 5% as applicable to “job work in relation to food and food products” or 18% as applicable on “job work in relation to manufacture of alcoholic liquor for human consumption. [ See para 4 of Circular No. 206\/18\/2023-GST Dated 31.10.2023 ]
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\nNote<\/p>\n
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\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 ]
\n * Whether job work for processing of “Barley” into “Malted Barley” attracts GST @ 5% as applicable to “job work in relation to food and food products” or 18% as applicable on “job work in relation to manufacture of alcoholic liquor for human consumption. [ See para 4 of Circular No. 206\/18\/2023-GST Dated 31.10.2023 ]
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\nNote
\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 Barley 480[, 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 ther<\/p>\n
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\n Explanation
\n 99[(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 some person using such name or mark with or without any indication of the identity of that person.]
\n 256[(b) The phrase “registered brand name” means,-
\n (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
\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 vide notificati<\/p>\n
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