Summary of the Revised GST Rate of Certain Goods and Changes in Definition of Pre-Packaged and Labelled.
- The Government has Revised GST Rate of Certain Goods through the Notification No.02/2024 dated 12-07-2024. Additionally, through the Notification No.03/2024 dated 12-07-2024, the Government has made the Changes in definition of Pre-packaged and Labelled.
Key Points of the changes in Notifications:
- Revised GST Rate of certain Goods
- Changes in the definition of Pre-packaged and Labelled as per Legal Metrology Act.
1. Revised GST Rate of Certain Goods
| Serial No | HSN | Description of Product | Old Rate | New Rate |
| 121A | 481910 481920 | Cartons, boxes and cases of ,- (a) corrugated paper or paper board or (b) non-corrugated paper or paper board | 18% | 12% |
| 180A | 7310,7323,7612 or 7615 | Milk cans made of Iron, steel, or aluminum | 18% | 12% |
| 183A | 7321 or 8516 | Solar Cookers | 18% | 12%(Solar cookers, whether single or dual energy source, will attract 12% GST) |
| 153A | 4819 (except 4819 10, 4819 20) | All Goods (other than Cartons, boxes and cases of – (a) corrugated paper or paper board or (b) non-corrugated paper or paper board) | 18% | 18% |
Above GST Rate will be applicable from 15-07-2024.
Note: The Revised GST Rate of Certain Goods have come in to effect through Notification No.02/2024-Central Tax (Rate) Dated 12-07-2024.
Download PDF – Notification No.02/2024-Cental Tax (Rate)
2. Changes in the definition of Pre-packaged and Labelled as per Legal Metrology Act.
- In the Notification No.01/2017-Central tax (Rate) dated 28-06-2017,
The following proviso have been inserted after schedule VII in the explanation in clause (ii) after relating thereto,
“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 liter shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.”
These proviso has following meaning
- If person supplying agricultural farm products in package that contains more than 25 KG or 25 Liters, This packages will not be considered as Pre-packaged and labelled.
- In short, with effect from 15-07-2024, Large packages of farm produce over 25 KG or Liters are not subject to the same labelling requirements as smaller packages under the Legal metrology Act.
Note: The changes in Definition of Pre-packaged and Labelled have come in to effect through Notification No.03/2024-Central Tax (Rate) Dated 12-07-2024.
Download PDF – Notification No 03/2024-Central Tax (Rate)
