{"id":4639,"date":"2017-06-30T14:32:00","date_gmt":"2017-06-30T09:02:00","guid":{"rendered":""},"modified":"2017-06-30T14:32:00","modified_gmt":"2017-06-30T09:02:00","slug":"1105","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=4639","title":{"rendered":"1105"},"content":{"rendered":"<p>1105<br \/>Upto 21-09-2025 &#8211; Goods &#8211; Schedule 1 &#8211; GST @ 5%<br \/>GST<br \/>Meal, powder,&nbsp;132[Flour]&nbsp;flakes, granules and pellets of potatoes&nbsp;480[, pre-packaged and labelled]<br \/>\n&nbsp;<br \/>\nExplanation<br \/>\n571[(ii) The expression &#39;pre-packaged and labelled&#39; means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are &#39;pre-packed&#39; 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.]<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n**************<br \/>\nNotes:<br \/>\nAs amended vide&nbsp;Notification No. 01\/2025- Integrated Tax (Rate) dated 16-01-2025,&nbsp;w.e.f. 16-01-2025, before it was read as,&nbsp;<br \/>\n Meal, powder,&nbsp;132[Flour]&nbsp;flakes, granules and pellets of potatoes&nbsp;480[, pre-packaged and labelled]<br \/>\n Explanatio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=8383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>07.2024 ]<br \/>\n&nbsp;<br \/>\n**************<br \/>\nNotes:<br \/>\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,<br \/>\n Meal, powder,&nbsp;132[Flour]&nbsp;flakes, granules and pellets of potatoes&nbsp;480[, pre-packaged and labelled]<br \/>\n Explanation<br \/>\n 527[(ii) The expression &#39;pre-packaged and labelled&#39; means a &#39;pre-packaged commodity&#39; 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.]<br \/>\n&nbsp;<br \/>\n**************<br \/>\nNotes:<br \/>\nAs amended vide&nbsp;Notification No. 6\/2022-Integrated Tax (Rate) dated 13.7.2022&nbsp;w.e.f. 18.7.2022, before it was read as,<br \/>\n Meal, powder, Flour flakes, granules and pellets of potatoes 39[put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (b) bea<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=8383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>2017 or thereafter under the Copyright Act, 1957(14 of 1957);<br \/>\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.]<br \/>\n &nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nAs amended by notification no. 43\/2017 &#8211; Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,<br \/>\n Meal, powder, flakes, flakes, granules and pellets of potatoes 39[put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nAs amended vide notification no. 27\/2017 &#8211; Integrated Tax (Rate) dated 22-9-2017,&nbsp;before it was read as,<br \/>\n &#8220;Meal, powder, flakes, granules and pellets of potatoes put up in unit container and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=8383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1105Upto 21-09-2025 &#8211; Goods &#8211; Schedule 1 &#8211; GST @ 5%GSTMeal, powder,&nbsp;132[Flour]&nbsp;flakes, granules and pellets of potatoes&nbsp;480[, pre-packaged and labelled] &nbsp; Explanation 571[(ii) The expression &#39;pre-packaged and labelled&#39; means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are &#39;pre-packed&#39; as defined in clause (l) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=4639\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;1105&#8221;<\/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-4639","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4639","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=4639"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4639\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}