Judgement

All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No.6/2022 dated 13-07-2022.

GST Rate of 5% applicable on pre-packaged and labeled jaggery: AAR

Selling Taxable & Exempted Goods Online: ITC of Swiggy, paytm etc. proportionately disallowed; AAR

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