Rice sales

If the Rice is Unbranded and sold in loose quantity, then it is EXEMPTED from GST vide Notification No. 2/2017 - Central Tax ( Rate ), dated 28th June 2020.

If the Rice is being sold under a registered Brand Name and put up in a container/packaged ( like India Gate Basmati Rice, Fortune, Patanjali etc ) then GST @ 5% is applicable.

HSN CODE : 1006

DESCRIPTION : Rice put up in unit container and bearing a Registered Brand Name.

GST RATE : 5%

Regards,
Shivam RC.

Exempt