GST on Pre-packaged, Pre-labelled Cereals, Pulses, Flours, and other Food Items – Everything You Need to Know

GST or Goods and Services Tax has been implemented in India with an aim to unify the various taxes existing in the country. The GST Council has categorized goods and services into different tax slabs for easier implementation of the tax. One of the categories of goods is pre-packaged, pre-labelled cereals, pulses, flours, and other food items.

In this article, we will discuss in detail the GST on pre-packaged, pre-labelled cereals, pulses, flours, and other food items. We will cover the applicable tax rate, the exemptions available, and everything else you need to know.

As per the GST Council, pre-packaged, pre-labelled cereals, pulses, flours, and other food items come under the 5% tax slab. This means that if you are a seller of any of these goods, you will have to charge 5% GST on the sale.

Exemptions Available

While the GST on pre-packaged, pre-labelled cereals, pulses, flours, and other food items is 5%, there are certain exemptions that you should be aware of. These exemptions are as follows:

1. Unpackaged cereals, pulses, flours, and other food items are exempted from GST.

2. Processed or packaged agricultural produce sold under a brand name is exempted from GST.

3. Food items that are sold under a registered trademark are exempted from GST.

4. Food items that are sold in a unit container and bear a registered brand name are exempted from GST.

Additional Information

Here are some additional things you should know about GST on pre-packaged, pre-labelled cereals, pulses, flours, and other food items:

1. Input Tax Credit (ITC) can be availed by the seller only if the buyer of the goods has used the goods for the purposes of furthering business or has supplied the goods further.

2. The HSN code for pre-packaged, pre-labelled cereals, pulses, flours, and other food items is 1904.

3. If any of the goods mentioned above are imported into India, they will be subject to Integrated GST (IGST) at the rate of 5%.

Conclusion

Understanding the GST on pre-packaged, pre-labelled cereals, pulses, flours, and other food items is important if you are a seller of these goods. The applicable tax rate is 5%, and there are certain exemptions available. Additionally, ITC can be availed only in certain cases, and the HSN code for these goods is 1904.

We hope this article has been helpful in providing you with all the information you need about GST on pre-packaged, pre-labelled cereals, pulses, flours, and other food items.