Question ID : 20933

GST on pre-packaged and labelled Commodities after issuance of Notification No. 6/2022

Some of our Assessee are Dal Miller / Jaggary Powder Producer. Up to 17/07/2022, Dall / jaggery sold without any brand name are liable to tax at NIL Rate.
Notification No. 6/2022-Central Tax (Rate), Dt 13th July, 2022, it is specifically mentioned that these commodities are liable to tax at specified rate if they are pre-packaged and labelled.
Aslo inserted an explanation with regard to pre-packaged and labelled with relation to Legal Metrology Act, 2009 (1 of 2010) and rules made thereunder.
There is confusion with regard to GST on Dall / Jaggery Powder, if pre-packaged and labelled these commodity having Quantity more than 25 Kg are liable to tax or not, having transaction with Intermediary Traders / Dealer / Agent who ultimately sale to Retail seller who sale these commodity to consumer.
HSN Commodity Description
0713 Dried leguminous vegetables, shelled, whether or not skinned or split pre-pakaged & labelled.
1701/1702 Jaggery of all types including Cane Jaggery (Gur) / Khandsari Sugar pre-pakaged & labelled.

We request you to reply urgently as these notifications are effective from 18/07/2022

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