GST on Rice

[NARENDER YARRAGORLA]

The Notification No. 6/2022-Central Tax (Rate) date 13th July 2022, is covering Rice and other food grains or not?

AI Summary

GST Applies to Pre-Packaged Rice: Notification No. 6/2022-Central Tax (Rate) Clarifies 2.5% CGST on Packages Up to 25 kg A discussion on the applicability of GST on rice and other food grains, sparked by Notification No. 6/2022-Central Tax (Rate), dated 13th July 2022, reveals that pre-packaged and labeled rice is subject to CGST at 2.5%. The notification specifies that rice in packages up to 25 kg is taxable, while bulk purchases directly from agriculturists are exempt. The conversation highlights confusion regarding the definitions and tax implications for pre-packaged goods under the Legal Metrology Act. Participants seek clarity on the tax status of rice in different packaging and the relevant HSN codes.