https://www.taxtmi.com/caselaws?id=444409 Broken rice classified under heading 1006 was treated as rice for rate purposes, so GST depended on the supply condition rather than the product description alone. Rice supplied as pre-packaged and labelled falls within the 5% taxable entry, while rice supplied otherwise than pre-packaged and labelled is exempt. The expression pre-packaged and labelled was read with the Legal Metrology Act, 2009 and the applicable rules, meaning only supplies meeting that definition attract tax. On that basis, unbranded and non-packaged broken rice is not liable to GST, while pre-packaged and labelled supplies remain taxable at 5%. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444409 Broken rice classified under heading 1006 was treated as rice for rate purposes, so GST depended on the supply condition rather than the product description alone. Rice supplied as pre-packaged and labelled falls within the 5% taxable entry, while rice supplied otherwise than pre-packaged and labelled is exempt. The expression pre-packaged and labelled was read with the Legal Metrology Act, 2009 and the applicable rules, meaning only supplies meeting that definition attract tax. On that basis, unbranded and non-packaged broken rice is not liable to GST, while pre-packaged and labelled supplies remain taxable at 5%. Case-Laws GST Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444409