New
Dehli 18 July,
The changes relating
to GST rate, in pursuance of recommendations made by the GST Council in its
47th meeting, came into effect from today, 18th of July, 2022. One such change
is moving from imposition of GST on specified goods when bearing a registered
brand or brand in respect of which an actionable claim or enforceable right in
a court of law is available to imposition of GST on such goods when
“pre-packaged and labelled”.
Certain
representations have been received seeking clarification on the scope of this change,
particularly in respect of food items like pulses, flour, cereals, etc.
(specified items falling under the Chapters 1 to 21 of the Tariff), as has been
notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of
July, 2022, and the corresponding notifications for SGST and IGST.
Following are the
Frequently asked Questions (FAQ) to clarify certain doubts/queries regarding
the GST levy on ‘pre-packaged and labelled’ goods which came into effect from
today, 18th of July, 2022:
