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<h1>Tax Rates Set for Pre-Packaged Cereals: 5% IGST or 2.5% CGST/SGST; Applies to Packages </h1> The tax rates applicable to certain cereals, including buckwheat, millet, and canary seed, under the Integrated Goods and Services Tax (IGST) at 5% or Central GST (CGST) and State GST (SGST) at 2.5% each. It specifies that these commodities must be pre-packaged and labeled, as defined by the Legal Metrology Act, 2009, for retail sale in packages not exceeding 25 kg or liters. Amendments clarify that larger packages are not considered pre-packaged and labeled. The document also addresses the conditions under which brand names are used, including provisions for waiving actionable claims on brand names.