Pre-packaged and labelled jaggery falls under the amended GST entry and attracts the concessional 5% rate.

Jaggery of all types falls within the amended GST entry when it is pre-packaged and labelled, because Serial No. 91A expressly covers such goods and incorporates the Legal Metrology Act meaning of that expression. Loose jaggery not meeting that description is outside the same entry. The covered goods are placed in Schedule I, attracting GST at 5%, made up of 2.5% CGST and 2.5% SGST.

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Issues: (i) Whether jaggery of all types, when pre-packaged and labelled, falls within the amended entry inserted by Notification No. 6/2022-Central Tax (Rate) dated 13.07.2022. (ii) If so, what is the applicable rate of GST.

Issue (i): Whether jaggery of all types, when pre-packaged and labelled, falls within the amended entry inserted by Notification No. 6/2022-Central Tax (Rate) dated 13.07.2022.

Analysis: The amended entry in Schedule I specifically inserts Serial No. 91A covering "jaggery of all types including cane jaggery (gur), palmyra jaggery, pre-packaged and labelled". The expression "pre-packaged and labelled" is linked to the meaning assigned under the Legal Metrology Act, 2009. On the facts stated, the ruling proceeds on the basis that jaggery that is pre-packaged and labelled is covered by the amended notification, while loose jaggery not answering that description does not fall within the same taxable entry.

Conclusion: Jaggery of all types, when pre-packaged and labelled, is covered by Serial No. 91A of the amended notification.

Issue (ii): If so, what is the applicable rate of GST.

Analysis: Serial No. 91A places the covered goods in Schedule I at 2.5% under the Central tax schedule, with the corresponding State tax at 2.5%. The amendment therefore fixes the composite GST rate for such goods at 5%.

Conclusion: The applicable GST rate is 5%, comprising CGST at 2.5% and SGST at 2.5%.

Final Conclusion: The ruling treats pre-packaged and labelled jaggery as taxable under the amended entry and subjects it to GST at the prescribed concessional rate.

Ratio Decidendi: Goods expressly brought within a tariff entry by an amended notification are taxable according to the conditions stated in that entry, and the definitional framework incorporated by reference controls the scope of the charge.

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