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Unbranded prepackaged and labelled food items attract 5% GST

Published on July 18, 2022
Current Context: The government has notified that “unbranded” prepackaged and labeled food items like wheat, rice, maize, makhana, specified flours, etc will attract 5% goods and services tax (GST).
Unbranded prepackaged and labelled food items attract 5% GST
  • Changes made with respect to packaged and labeled commodities with effect from the 18th July 2022.
  • Single packages of unbranded pre-packed and labeled food items like cereals, pulses, and flour weighing in excess of 25 kg will be exempt from a 5 percent GST levy.
  • For example, the supply of pre-packed atta meant for retail sale to the ultimate consumer of 25 Kg shall be liable to GST. However, supply of such a 30 Kg pack thereof shall be exempt from levy of GST.
  • Pre-packaged and labeled food items would fall within the purview of the definition of “pre-packaged” commodity under the Legal Metrology Act, 2009 if such packages contain a quantity up to 25 kilogram (or 25 liters).
  • Thus, it is clarified that a single package of these items [cereals, pulses, flour, etc.] containing a quantity of more than 25 Kg/25 liter would not fall in the category of a pre-packaged and labeled commodity for the purposes of GST and would therefore not attract GST.
  • Static part: 
    • GST Launched: 1 July 2017
    • Launched by: President of India, and the Government of India

Question: 

Q.1 Government has notified that “unbranded” prepackaged and labeled food items will attract ____ percent of GST.
a. 4%
b. 5%
c. 6%
d. 7%
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