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of <h1>Clarification on IGST and CGST/SGST for Pre-Packaged Rice: Retail Sale Below 25 kg/L Subject to Tax.</h1> The tax rates applicable to pre-packaged and labeled rice under the Integrated Goods and Services Tax (IGST) and Central and State Goods and Services Tax (CGST/SGST). It specifies that rice intended for retail sale in packages not exceeding 25 kg or 25 liters is subject to these taxes. Amendments clarify the definition of 'pre-packaged and labeled,' referencing the Legal Metrology Act, 2009. It also addresses the conditions under which brand names are considered registered and the process for voluntarily foregoing actionable claims on such brand names. Various notifications and amendments from 2017 to 2025 are included.
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