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of <h1>GST Rates Clarified for Dried Leguminous Vegetables: 5% IGST or 2.5% CGST/SGST Each; Defined as Pre-Packaged Under 25kg</h1> The the tax rates applicable to dried leguminous vegetables, shelled, whether or not skinned or split, under the GST framework. The tax can be either IGST at 5% or a combination of CGST and SGST/UTGST at 2.5% each. It specifies that the term 'pre-packaged and labelled' refers to commodities intended for retail sale in packages not exceeding 25 kg or 25 liters, as defined by the Legal Metrology Act, 2009. Amendments and clarifications address the classification of these vegetables when subjected to mild heat treatment and the scope of 'pre-packaged and labelled' for agricultural produce.
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