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5% GST on pre-packaged items of up to 25 Kg

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5% GST on pre-packaged items of up to 25 Kg

Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued a frequently asked questions (FAQs) on the implementation of GST on ‘pre-packaged and labeled’ goods.

  • CBIC has clarified the definition of pre-packaged commodity for the purpose of levying the Goods and Services Tax (GST). According to it, it is a commodity which, due to the absence of the buyer, is placed in any kind of package, so that the product contained therein is in a predetermined quantity.
  • This package may or may not be sealed. Under this, a single package of up to 25 kg of food items like cereals, pulses and flour will be treated as ‘pre-packaged and labeled’.
  • GST will be levied at the rate of 5% on this single package. However, if the retailer brings 25 kg of packaged goods from the manufacturer or distributor and sells it in open form, then GST will not be applicable on it.
  • Also, if the quantity in a single package is more than 25 kg, it will not be treated as pre-packaged and labeled commodity.

Source- The Hindu

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