TaxTMI 
TaxTMI 
TaxTMI 
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.
GST on flour (Atta)
Rajesh Kumar
5% GST applies to trademarked flour in unit containers under HSN code 1101 00 00 per Notification No.1/17 CT(Rate). A query was raised regarding the applicability of Goods and Services Tax (GST) on flour (Atta) that is packed and marked with a trademark. The response clarified that a 5% GST rate applies to flour packed in a unit container with a brand name, under Harmonized System of Nomenclature (HSN) code 1101 00 00. This is in accordance with Notification No.1/17 CT(Rate) dated 28.6.17, as amended. (AI Summary)