GST on “pre-packaged and labelled” goods

Prior to 18th July 2022, GST was applicable on food items, grains etc. only when they were put in a unit container & bearing a registered brand name. Notification No 6/2022 dated 13th July 2022 revises the scope & charges GST @ 5% on food items, grains, etc. which are pre-packaged & pre-labelled in terms of Legal Metrology Act, including curd, lassi & butter milk.  


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