Priyanka Kumari | Oct 26, 2023 |
GST of 5% on unbranded /non packaged broken rice generated from manufacturing process
The West Bengal Authority for Advance Ruling (AAR West Bengal) notified that GST of 5% is applicable on unbranded /non-packaged broken rice generated from the manufacturing process.
The applicant is stated to be engaged in the manufacture of rice. It is submitted by the applicant that fragments of the whole round rice grain are generated in the rice milling process which is commonly known as broken rice.
The question and ruling are:
Question: Whether the sale of unbranded /non-packaged Broken Rice generated from the manufacturing process will be charged to Tax @5%
Ruling: Tax is not payable by the applicant on supply of ‘broken rice’ if the same is supplied ‘other than pre-packaged and labelled’ as specified in Notification No. 07/2022-Central Tax (Rate) dated 13.07.2022.
For the official ruling download the PDF given below:
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