5% GST Applicable on Pre-Packaged Atta, Pulses, Cereals, Wheat, Flour , Curd, Lassi etc., If Weighing less than or equal to 25 kg Effective from 18.07.2022 by CBIC
5% GST ON FLOUR, WHEAT, PULSES, CEREALS The CBIC ( Central Board of Indirect Taxes & Customs) has levied a GST of 5% on items that fulfills a Certain Criteria. Any Flour, Wheat, Pulses, Cereals that are pre-packaged and weighs less than or equal to 25 kg/25 liter and not more than 25 kg/25 liter will attract a GST of 5% . This has been very clearly specified in the notification ( F. No. 190354/172/2022-TRU, dated-17.07.22) (Govt. of India Ministry of Finance, Department of Revenue) that this GST is applicable only on pre- packaged items and not on loose items . which means the item that is pre packed (specified Goods) on the absence of purchaser or consumer will be treated as pre packed item. Any item getting packed specially for the purchaser at the time of purchasing in front of the purchaser will not be treated as pre packed (Specified goods) and will not attract a GST of 5%. This means that the Retail shops that has made the packets or lots of Items