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<h1>Clarification on GST Rates for Barley: 5% for Food Products, 18% for Alcoholic Liquor Manufacturing, Packaging Rules Updated.</h1> The tax rates applicable to goods, specifically barley, which is subject to IGST at 5% or a combination of CGST and SGST/UTGST at 2.5% each. It defines 'pre-packaged and labelled' as commodities intended for retail sale in packages not exceeding 25 kg or 25 liters, in accordance with the Legal Metrology Act, 2009. Clarifications are provided on whether the job work for processing barley into malted barley attracts a 5% GST rate for food products or 18% for alcoholic liquor manufacturing. Amendments and definitions related to brand names and packaging are also detailed.
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