The CBIC has issued Frequently Asked Questions vide F. No. 190354/172/2022-TRU dated 17th July, 2022 on GST applicability on ‘pre-packaged and labelled’ goods.

The changes relating to GST rate, in pursuance of recommendations made by the GST Co uncil in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

These issues are clarified in the form of Frequently Asked Questions (FAQs).

The FAQs can be accessed at https://www.cbic.gov.in/resources//htdocs-cbec/gst/FAQs_GST_prepackaged.pdf;jsessionid=9CFF2E235F16E5CF4E640FED2E4892C1