GST on branded rice

Branded rice is liable to GST @ 5%. You can find it under Chapter 10 Cereals.

In Chapter 10, it is not mentioned that branded rice is 5%. It is just mentioned that "other than branded rice" is Nil. Still clarification is required for branded rice. If no clarification comes, it can be taken in Nil

@ kaushik, You must be sseing that in  rate schedule isued on 18.05.17; there was a mistake in that. Plz have a look on schedule list issued on 3.06.17; it clearly mentions rice under 5% slab with code 1006. For convenience please see page no 1 in the link provided below:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/chapter-wise-rate-wise-gst-schedule-03.06.2017.pdf

Thanks for the update. Can you please explain, what do you mean by unit container ?

A unit container is nothing but single pack/box/or whatever they use to pack with measure that specific brand offers in nrml way. Say a unit container can be of 500gm packet or 1 kg packet or 5 kg packet whatever that brand offers.

1. Does 25 kg and 50 kg fall in Unit container ?

2. If my friend has registered the brand, and I am packing and selling the same and he doesn't have any objection. The rice I sell in brand name is not registered with me. Then, do I have to charge 5% GST?