The Goods and Services Tax (GST) applicability on chickpeas in India depends on the packaging and labeling of the product:
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Loose or Unpacked: If chickpeas are sold loose or in a non-pre-packaged and non-labeled form, they are exempt from GST (0% rate).
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Pre-packaged and Labelled: If chickpeas are sold in a pre-packaged and pre-labeled form, they attract a 5% GST rate.
This distinction follows the general GST structure for food grains and pulses, where essential commodities remain tax-free when sold in an unbranded, loose state to benefit the common consumer, while packaged versions are taxed to ensure uniform compliance.
Summary
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0% GST: Applies to loose, unbranded, and non-pre-packaged chickpeas.
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5% GST: Applies to pre-packaged and pre-labeled chickpeas.