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

The applicant is a Partnership firm registered under the provisions of the Central Goods and Services Tax Act, 2017, and Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST / SGST Act respectively). The applicant is a selling agent of jaggery.

The applicant has sought the advance ruling in respect of the following questions:

i. Whether all types of jaggery are covered under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022?

ii. If yes, what is the rate of tax?

iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and is exempted from tax?

The following ruling has been passed:

i. 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.

ii. All types of jaggery, pre-packaged and labeled are exigible to GST at 5% (CGST at 2.5% and SGST at 2.5%).

iii. The question (i) above is answered in positive and hence this question is redundant.

Click here to read the Advance Ruling