RATE OF TAX FOR CERTAIN
GOODS WITH BRAND NAME AND WITHOUT BRAND NAME
The Goods and Services Tax
Act, 2017 came into force with effect from1.7.2017.
The following goods if sold
were taxable if they were put up in unit container and bearing registered brand
name.
NAME
OF GOODS
|
Other
than put up in unit containers and bearing a registered brand name;
|
Put
up in unit container and bearing a registered brand name
|
Rate
of Tax
|
Rate
of Tax
|
|
Chena or paneer,
|
NIL
|
5%
|
Natural honey
|
NIL
|
5%
|
Rye
|
NIL
|
5%
|
Barley
|
NIL
|
5%
|
Oats
|
NIL
|
5%
|
Grain Sorghum
|
NIL
|
5%
|
Buckwheat, millet and canary seed; other cereals
such as Jawar, Bajra, Ragi]
|
NIL
|
5%
|
Wheat or meslin flour
|
NIL
|
5%
|
Cereal flours other than of wheat or meslin, [maize
(corn) flour, Rye flour, etc.]
|
NIL
|
5%
|
Cereal groats, meal and pellets
|
NIL
|
5%
|
Flour, of potatoes
|
NIL
|
5%
|
Flour, of the dried leguminous vegetables of heading
0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split
1106 10 90], of sago or of roots or tubers of heading 0714 or of the products
of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.
|
NIL
|
5%
|
All goods and organic manure
|
NIL
|
5%
|
Explanation:
(i)
The phrase “unit container” means a
package, whether large or small (for example, tin, can, box, jar, bottle, bag,
or carton, drum, barrel, or canister) designed to hold a pre- determined
quantity or number, which is indicated on such package.
(ii)
The phrase “registered brand name” means
brand name or trade name, that is to say, a name or a mark, such as symbol,
monogram, label, signature or invented word or writing which is used in
relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods and
some person using such name or mark with or without any indication of the
identity of that person, and which is registered under the Trade Marks Act,
1999.