GST not leviable on sale of unbranded/non packaged Broken Rice

Last updated: 11 December 2023
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that GST is not applicable to the sale of unbranded and unpackaged broken rice. This ruling clarifies that while pre-packaged and labelled broken rice may be subject to GST, loose broken rice, often used for animal feed, is exempt. The decision aligns with recent notifications and press releases concerning GST on pre-packaged goods.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal, in the case of In Re:Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that as per Notification No. 07/2022-Central Tax (Rate) dated July 13, 2022, ("the Notification") and Press Release dated July 18, 2022("the Press Release") on subject matter "FAQ on GST applicability on pre-packaged and labelled goods" ("FAQ"); GST is not leviable on sale of unbranded/non packaged Broken Rice.

Citation :
WBAAR 18 of 2023 dated September 13, 2023

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Bimal Jain
Published in GST
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