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of <h1>Tax Rate on Pre-Packaged Oats Set at 5% IGST or 2.5% Each for CGST/SGST Under Legal Metrology Act</h1> The tax rates applicable to oats, specifically when they are pre-packaged and labelled, according to the Integrated Goods and Services Tax (IGST) and Central and State Goods and Services Tax (CGST/SGST) schedules. The tax rate is set at 5% for IGST or 2.5% each for CGST and SGST. It clarifies the definition of 'pre-packaged and labelled' under the Legal Metrology Act, 2009, and details amendments made over time, including conditions for brand names and the voluntary forgoing of actionable claims on such brands.
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