GST on flour (Atta)

[Rajesh Kumar]

Please inform whether Atta is dutiable or exempted under GST ? The same is being packed and marked with a special name having trade mark. If dutiable, please inform legal provisions.

[KASTURI SETHI]

GST @5% is applicable on Flour packed in a unit container with brand name HSN 1101 00 00. See Notification No.1/17 CT(Rate) dated 28.6.17 as amended.

AI Summary

GST on branded packaged flour: taxable where flour is sold in a unit container bearing a brand name. GST at the specified rate applies to flour when it is sold in a unit container bearing a brand name or trademark; branded unit packed flour is treated as a taxable supply under the relevant notification.