Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]

Supply - Unbranded and Unlabelled Broken Rice - GST - ‘Pre-Packed - Labelled - AAR - taxscan

The West Bengal Authority for Advance Ruling (AAR) has clarified that the supply of broken rice when it is ‘unbranded and unlabelled’, will be exempt from the Goods and Services Tax (GST). However, a 5% GST rate will apply if the broken rice is ‘pre-packaged and labelled’ in accordance with the Legal Metrology Act, 2009….

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