Definition of "put up in unit container"
This query is : Open
21 May 2017
I am a manufacturer of rice. We sell rice in various packing sizes like 10kg, 25Kg etc with our brand name. Will it attract any GST on it?
Thanks
Nitin
Thanks
Nitin
21 May 2017
If your brand name is registered brand name then GST is attracted in such sale of 10Kg and 25KG packs.
21 May 2017
Thanks a lot for your reply. I have few more queries:-
1) If it will attract GST tax, what's the slab and what is it's HSN code?
2) What exactly is the definition of Unit container? If I go for 30Kg or 50 Kg pack, will it still be considered unit container?
3) Everyone in the market sell rice in their brand name. Only because my brand is registered, will attract tax.
Thanks in advace
1) If it will attract GST tax, what's the slab and what is it's HSN code?
2) What exactly is the definition of Unit container? If I go for 30Kg or 50 Kg pack, will it still be considered unit container?
3) Everyone in the market sell rice in their brand name. Only because my brand is registered, will attract tax.
Thanks in advace
21 May 2017
1 It will fall under 5% 1006 is the HSN code.
2 It will be considered as unit container.
3 Yes because of registration.
2 It will be considered as unit container.
3 Yes because of registration.
22 May 2017
If I go though the GST rate list, I can't find any mention of HSN code 1006 in 5% column.
Also, could you please check HSN code 1104 and suggest its impact on rice.
Thanks
Also, could you please check HSN code 1104 and suggest its impact on rice.
Thanks
22 May 2017
Rice is excluded in code 1104.
22 May 2017
So, does it means rice won't attract any tax even when put up in unit container and bearing a brand name?
22 May 2017
It will fall under HSN code 1103 and 5% taxes is attracted.
25 May 2017
As per my understanding only those packings, which are intended for retail sale , would fall under ' unit container'.
secondly rate of tax is yet to decided in case of cereals (including rice) put up in unit container having registered brand name.
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25 May 2017
1006 is the HSN of rice..
25 May 2017
Rice which has been put in unit container and with registered brand name, would eventually sell in retail only. So it doesn't matter whether as a manufacturer, I am liable to pay GST or not. If anyone down my supply chain has to pay GST is as good as I am paying the GST and passing the credit down the line.
Also, I agree that GST rate on the branded rice is yet not clear.
Also, I agree that GST rate on the branded rice is yet not clear.
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