E Invoice for supply of Rice

[Ravikumar Doddi]

Sirs,

E invoice is to be issued or not for supply of Rice(HSN 1006) more than 25 kg single pack (Prepackaged and Labelled).

As per Ministry of Finance FAQ No. F. No. 190354/172/2022-TRU dated 17-7-2022 dated GST is not applicable when the goods(cereals,pulses,flour) are packed and Labelled as per Legal Metrology Act of more than 25Kg or so. When there is no tax do we need to issue E-invoice. Please advise.

AI Summary

E invoicing requirement may not apply where GST is not leviable on pre packaged rice labelled under legal metrology.
E invoicing is not required where no tax is charged and a bill of supply is issued. The Finance Ministry FAQ states that rice packages exceeding twenty five kilograms labelled under the Legal Metrology Act are not subject to GST, but Notification No. 01/2017 (Rate) and the LM Act's definition of "pre packaged commodity" may capture such packages as taxable, creating an administrative and legal tension and potential future reassessment.