Q. 191 There was a recent amendment regarding GST on food items like Wheat Flour. what was that notification. is now GST applicable on all food items?

Ans. Notification No. 6/2022-Central Tax (Rate) is issued on 13th July 2022. It is to be read along with NOTIFICATION NO. 1/2017-CENTRAL TAX (RATE) No, GST is not applicable on a few items of food, classified under the “other than pre-packaged and labelled” category.

Q. 190 Under which schedule, actionable claim is given in GST ?

Ans. It is given under non- supplies listed in entry no. 6 of Schedule III of the CGST Act.

Q. 189 Provide some examples of actionable claims.

Ans. Some examples of actionable claims are · Unsecured loans · Unsecured debentures · Right to recover insurance money · Claim for arrears of rent