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of <h1>New Tax Rates for Dried Makhana: 5% IGST or 2.5% CGST/SGST Each; Clarifications on 'Pre-Packaged and Labelled'</h1> The tax rates applicable to dried makhana, whether shelled or peeled, under the Integrated Goods and Services Tax (IGST) at 5% or Central GST (CGST) and State GST (SGST) each at 2.5%. The term 'pre-packaged and labelled' refers to commodities intended for retail sale, not exceeding 25 kg or 25 liters, and requiring declarations under the Legal Metrology Act, 2009. Amendments have clarified the scope of 'pre-packaged and labelled' and conditions for brand names, including voluntary forgoing of actionable claims on brand names, with specific requirements for packaging and declarations.
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