Gst rate changes from 18 july 2022. There are huge changes in GST Rates for goods. In majority cases Un branded products also now shifted from exemption to taxable goods. (5% GST now in most cases) Such products remain exempt if they are un branded and not in pre-packaging condition at the time of sale. Moreover, in case of many products good have been shifted from 12% to 18% These changes were recommended in the 47th GST Council Meeting dated 29.06.2022. This presentation contains the detailed analysis of the above amendment.
GST rate change notification July-2022
Gst rate change notification 2022. Notification 01/2017 Central Tax (Rate), dated 28.06.2017 is amended by Notification 07/2022 Central Tax (Rate), dated 13.07.2022
Notification 02/2017 Central Tax (Rate), dated 28.06.2017 is amended by Notification 06/2022 Central Tax (Rate), dated 13.07.2022
Both these amendments come into force w.e.f 18.07.2022
GST rate changes from 18.07.2022
New GST rate change list. Gst rate list with hsn code given here with.
| HSN | Product description | Old Rate | New Rate |
|---|---|---|---|
| 0201 | Meat of bovine animals (other than frozen) | Exempt | Exempt |
| 0202 | Meat of bovine animals, frozen | ||
| Fresh or chilled | Exempt | Exempt | |
| Other than fresh or chilled | |||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0203 | Meat of swine | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0204 | Meat of sheep or goats | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0205 | Meat of horses, asses, mules or hinnies | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0206 | Edible offal of following bovine animals · swine · sheep · goats · horses · asses · mules or · hinnies, | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0207 | Meat and edible offal, of the poultry of heading 0105 | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0208 | Other meat and edible meat offal | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0209 | Pig fat, free of lean meat, and poutry fat | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0303 | Frozen Fish -Fresh or chilled | Exempt | Exempt |
| 0303 | Frozen Fish Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0304 | Fish fillets and other fish meat -Fresh or chilled | Exempt | Exempt |
| 0304 | Fish fillets and other fish meat Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0305 | Dried, salted or in brine fish Smoked fish -Fresh or chilled | Exempt | Exempt |
| 0306 | Dried, salted or in brine fish Smoked fish -Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0307 | Molluscs- Fresh or chilled | Exempt | Exempt |
| 0307 | Molluscs- Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0308 | Aquatic invertebrates -Fresh or chilled | Exempt | Exempt |
| 0308 | Aquatic invertebrates –Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0309 | Flours, meals and pellets of · fish, · crustaceans, · molluscs and · other aquatic invertebrates, fit for human consumption | ||
| Fresh or chilled | Exempt | Exempt | |
| Other than fresh or chilled | |||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0403 | Curd, Lassi, Butter Milk | ||
| Pre-packed and labelled | Exempt | 5% | |
| Other than pre-packaged and labelled | Exempt | Exempt | |
| 0406 | Chena or paneer | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0409 | Natural honey | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0504 | Guts, bladders and stomachs of animals Fresh or chilled | Exempt | Exempt |
| 0504 | Guts, bladders and stomachs of animals Other than Fresh or chilled | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0713 | Dried leguminous vegetables | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 0714 | · Manioc, · arrowroot, · salep, · Jerusalem artichokes, · sweet potatoes · and similar roots and tubers with high starch or inulin content | ||
| Fresh or chilled | Exempt | Exempt | |
| Other than Fresh or chilled | |||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 08 | Dried makhana | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1001 | Wheat and meslin | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1002 | Rye | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1003 | Barley | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1004 | Oats | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1005 | Maize (corn) | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1006 | Rice | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1007 | Grain sorghum | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1101 | Wheat or meslin flour | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1103 | Cereal groats, meal and pellets, including suji and dalia | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1105 | Meal, powder, Flour flakes, granules and pellets of potatoes | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1106 | Flour, of the dried leguminous vegetables | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 1701 Or 170 | · Jaggery of all types including Cane Jaggery (gur) Palmyra Jaggery · Khandsari Sugar | ||
| Pre-packed and labelled | Exempt | 5% | |
| Other than pre-packaged and labelled | Exempt | Exempt | |
| 1904 | Puffed rice parched rice parched paddy rice coated with sugar or gur | ||
| Pre-packed and labelled | Exempt | 5% | |
| Other than pre-packaged and labelled | Exempt | Exempt | |
| 2106 90 | Namkeens bhujia mixture chabena similar edible preparations – in ready for consumption form | ||
| Branded | 12% | 12% | |
| Non branded but pre-packaged and labelled | 5% | 12% | |
| Non branded Other than pre-packaged and labelled | 5% | 5% | |
| 2201 | Purified water | 18% | Exempt |
| 2706 | Tar distilled from coal, from lignite or from peat | 5% | 18% |
| 2706 | Tar distilled from other mineral tars -whether or not dehydrated or partially distilled, including reconstituted tars | 18% | 18% |
| 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 12% | 5% |
| 3006 | Other pharmaceutical goods specified in Note-4 of chapter 30 | 12% | 12% |
| 3101 | Animal or vegetable fertilisers or organic fertilisers | ||
| Branded | |||
| 4107 | Leather of bovine (including buffalo) or equine animals | 5% | 12% |
| 4112 | Leather of sheep or lamb | 5% | 12% |
| 4113 | Leather of other animals | 5% | 12% |
| 4114 | · Chamois leather · Patent leather · patent laminated leather . metallised leather | 5% | 12% |
| 4115 | · Composition leather . parings and other waste of leather | 5% | 12% |
| 5305 | Coconut, coir fibre | Exempt | Exempt |
| 5305 | Other Coconut, abaca, ramie and other vegetable textile and waste of these fibres | ||
| Branded | 5% | 5% | |
| Non branded but pre-packaged and labelled | Exempt | 5% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 84 | Pawan Chakki that is Air Based Atta Chakki | 5% | 18% |
| 8419 12 | Solar water heater and system | 5% | 12% |
| 8437 | · Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables . machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof | 5% | 18% |
| 84 or 85 | E-waste (its meaning given below the table) | 5% | 18% |
| 8509 | Wet grinder consisting of stone as grinder | 5% | 18% |
| 9021 | · Orthopedic appliances · Splints and other fracture appliances; · artificial parts of the body; . other appliances which are worn or carried, or implanted in the body | 12% | 5% |
| 0804 | Dried Mangoes | Exempt | 12% |
| 2009 89 90 | Tender coconut water | ||
| Branded | 12% | 12% | |
| Non branded but pre-packaged and labelled | Exempt | 12% | |
| Non branded Other than pre-packaged and labelled | Exempt | Exempt | |
| 3215 | · Printing ink, · Writing ink · Drawing ink · Fountain pen ink . Ball pen ink | 12% | 18% |
| 4811 | Aseptic packaging paper | 12% | 18% |
| 4905 | Maps hydrographic or similar charts of all kinds, (Including atlases, wall maps, topographical plans and globes, printed) | Exempt | 12% |
| 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content | 12% | 12% |
| 6815 | Fly ash bricks; Fly ash aggregates other than above | 18% | 12% |
| 8211 | Knives with cutting blades and blades therefor | 12% | 18% |
| 8214 | · Paper knives · Pencil . sharpeners and blades therefo | 12% | 18% |
| 8215 | · Spoons · forks · ladles · skimmers · cake-servers · fish-knives · butter-knive · sugar tongs . and similar kitchen or tableware | 12% | 18% |
| 8413 | · Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical) · deep tube-well turbine pumps · submersible pumps . axial flow and mixed flow vertical pumps | 12% | 18% |
| 8141 20 10 | Bicycle pumps | 12% | 18% |
| 8414 90 12 | .Parts of air or vacuum pumps .compressors of bicycle pumps | 12% | 18% |
| 8433 | Mchines for cleaning, sorting or grading eggs, fruit or other agricultural produce, and parts thereof | 12% | 18% |
| 8434 | Milking machines and dairy machinery | 12% | 18% |
| 8539 | LED lamps | 12% | 18% |
| 9017 20 | Drawing and marking out instruments Mathematical calculating instruments Other drawing or marking out instruments | 12% | 18% |
| 9405 | .LED lights .fixtures including LED lamps | 12% | 18% |
| 9405 | .LED driver . MCPCB (Metal Core Printed Circuit Board) | 12% | 18% |
| 4907 | Cheques, lose or in book form | Exempt | 18% |
| 8807 | Parts of goods of heading 8801 (Parts of Balloons and dirigibles, gliders, hang gliders and other non-powered aircraft) | Exempt | 18% |
| 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25% | 0.25% |
| 7102 | Diamonds other than above | 0.25% | 3% |
| 7103 | Synthetic or reconstructed precious or semiprecious stone | 0.25% | 3% |
| 7103 | Synthetic or reconstructed precious or semiprecious stones other than diamonds | 0.25% | 0.25% |
Analysis from above GST rates list
HSN code with gst rate have been given in all changes in GST rates of various goods in above table. This is we can say a new gst rate chart. One can observe from the above table that before 18.07.2022 branded goods under GST were taxable in many cases and from 18.07.2022 these goods are taxable only just they are pre-packaged and labeled.
Branded means
- Product put in unit container and bearing a registered brand name.
- Product put in unit container bearing a brand name on which an actionable claim or enforceable right in a court of law is available (means such right not foregone voluntarily)
Changes in packaged and labelled commodity with effect from the 18th July, 2022
Prior to 18th July,2022
Prior to 18th of July, 2022, GST applied on specified goods when they were put up in a unit container and were bearing a registered brand name or were bearing brand name in respect of which an actionable claim or enforceable right in a court of law is available.
Earlier branded goods under GST were taxable provided these goods are specified.
With effect from 18th July, 2022
With effect from the 18th July 2022, this provision undergoes a change and GST has been made applicable on supply of such “pre-packaged and labelled” commodities attracting the provisions of Legal Metrology Act, as detailed in subsequent questions.
Example
Items like pulses, cereals like rice, wheat, and flour (aata), etc., earlier attracted GST at the rate of 5% when branded and packed in unit container (as mentioned above). With effect from 18.7.2022, these items would attract GST when “prepackaged and labelled”. Additionally, certain other items such as Curd, Lassi, puffed rice etc. when “prepackaged and labelled” would attract GST at the rate of 5% with effect from the 18th July, 2022.
Essentially, this is a change in modalities of imposition of GST on branded specified goods to “pre-packaged and labelled” specified goods.
Meaning of Pre-Packaged and Labelled Goods|Pre packaging in GST
The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. pre packaging in gst
Section 2(I) of Legal Metrology Act, 2009
“pre-packaged commodity” means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity;
Thus, supply of such specified commodity having the following two attributes would attract GST
- It is pre-packaged; and
- It is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.
Pre-packaged goods not requiring declaration
If commodities are supplied in a package that do not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy.
Declaration not required if package contains more than 25kg or 25 litre
In the context of food items (such as pulses, cereals like rice, wheat, flour etc), the supply of specified pre-packaged food articles would fall within the purview of the definition of ‘pre-packaged commodity’ under the Legal Metrology Act, 2009, and the rules made thereunder, if such pre-packaged and labelled packages contained a quantity upto 25 kilogram [or 25 litre] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in the Act and the Rules made thereunder.
For such commodities (food items- pulses, cereals, flour, etc.), rule 3 (a) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011, prescribes that package of commodities containing quantity of more than 25 kg or 25 litre do not require a declaration to be made under rule 6 thereof. Accordingly, GST would apply on such specified goods where the pre packaged commodity is supplied in packages containing quantity of less than or equal to 25 kilogram.
Example
Supply of pre-packed atta meant for retail sale to 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
Thus, it is clarified that a single package of these items [cereals, pulses, flour etc.] containing a quantity of more than 25 Kg/25 litre would not fall in the category of pre-packaged and labelled commodity for the purposes of GST and would therefore not attract GST.
GST on package containing multiple retail packages
Whether GST would apply to a package that contains multiple retail packages? For example, a package containing 10 retail packs of flour of 10 Kg each?
If several packages intended for retail sale to ultimate consumer, say 10 packages of 10 Kg each, are sold in a larger pack, then GST would apply to such supply. Such package may be sold by a manufacturer through distributor. These individual packs of 10 Kg each are meant for eventual sale to retail consumer.
However, a package of say rice containing 50 Kg (in one individual package) would not be considered a pre-packaged and labelled commodity for the purposes of GST levy, even if rule 24 of Legal Metrology (Packaged Commodities) Rules, 2011, mandates certain declarations to be made on such wholesale package.
GST on on loose qty sold by retailer
Whether tax is payable if such goods are purchased in packages of up to 25 kg/25liters by a retailer, but the retailer sells it in loose quantities in his shop for any reason?
GST applies when such goods are sold in pre packaged and labelled packs. Therefore, GST would apply when prepackaged and labelled package is sold by a distributor/ manufacturer to such retailer. However, if for any reason, retailer supplies the item in loose quantity from such package, such supply by retailer is not a supply of packaged commodity for the purpose of GST levy.
GST on packaged commodities for consumption by industrial/institutional consumers
Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or institutional consumers?
Supply of packaged commodity for consumption by industrial consumer or institutional consumer is excluded from the purview of the Legal Metrology Act by virtue of rule 3 (c) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011.
Therefore, if supplied in such manner as to attract exclusion provided under the said rule 3(c),it will not be considered as pre-packaged and labelled for the purposes of GST levy
GST on retailer who does not make any declaration on packaging
X’ is a rice miller who sells packages containing 20 kg rice but not making the required declaration under legal metrology Act and the Rules made thereunder(although the said Act and the rules requires him/her to make a declaration), would it still be considered as pre-packaged and labelled and therefore be liable to GST?
Yes, such packages would be considered as pre-packaged and labelled commodity for the purposes of GST as it requires making a declaration under the Legal Metrology (Packaged Commodities) Rules, 2011 (rule 6 thereof). Hence, miller ‘X’ would be required to pay GST on supply of such package(s).
FAQs
When new GST rates will be applicable on goods?
GST rates of many goods like foods, meat, wheat, rice etc have been imposed @5% if sold in pre-package and labeled. As well in many goods GST rate have been shifted from 12% to 18%. These changes in GST rates applicable from 18.07.2022
Notification 01/2017 Central Tax (Rate), dated 28.06.2017 is amended by Notification 07/2022 Central Tax (Rate), dated 13.07.2022 effective from 18.07.2022
Notification 02/2017 Central Tax (Rate), dated 28.06.2017 is amended by Notification 06/2022 Central Tax (Rate), dated 13.07.2022 effective from 18.07.2022
What is the difference between exempted and nil rated goods?
Nil rated supply is the supply which is chargeable to nil rate of tax or 0% of tax. So goods or service which are said to be covered under nil rated supply are the ones which are chargeable to 0% GST. Exempt supplies are the supplies which are wholly exempt from tax under GST Act.
Is GST applicable on wheat?
Before 18.07.2022, 5% GST was applicable on branded wheat only. Unbranded wheat were exempt from GST
w.e.f 18.07.2022 if wheat is sold in pre-packaged and labeled then 5% GST applicable. If it sold without pre-packaged and labeled then its exempt.
Mr A, retailer sold rice in pre-packaged having qty 30 kg. Is GST applicable
w.e.f 18.07.2022, rice sold in pre-packaged and labeled will attract GST @5%. However when qty in packing is more than 25KG, then its not known as pre-packaged and labeled. Means it known as sold without pre-packaged and labeled and therefore its exempt
Mr B, sold Cereal flours in package having 20 kg. Is GST applicable
w.e.f 18.07.2022, cereal flour sold in pre-packaged and labeled will attract GST @5%. However when qty in packing is more than 25KG, then its not known as pre-packaged and labeled. In given case qty is 20 kg which is within limit of 25kg and hence its treated and pre-packaged and labeled and therefore 5% GST would be applicable
GST is applicable on milk with effect from 18.07.2022?
GST on milk is not applicable even after 18.07.2022. But remember milk should be as under
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk.
What is GST rate on diamonds from 18.07.2022
GST on diamonds 2022
Diamonds are covered under hsn 7102. GST on diamond was 0.25% before 18.07.2022. Now from 18.07.2022 GST rate would be 3% in diamonds. However Rough diamonds or simply sawn diamonds, industrial or non-industria will continue @ GST rate 0.25%
What is GST rate on food products from 18.07.2022
GST on unbranded food products was not applicable before 18.07.2022. But now many food items brought to 5% GST if they are sold in pre-packaged and labeled
Read more articles on latest updates of GST July-2022