This article is relating to amendment relating to exempted goods notified vide Notification No.7/2022 dated 13-07-2022. The readers will be benefitted to know the items which have been amended, without refer to the principal notification no.2/2017 Central Tax (Rate)
Amendment to notification no.2/2017 Central Tax (Rate) with effect from 18-07-2022 vide Notification No.7/2022 dated 13-07-2022
The following goods shall not be exempted from GST Tax if such goods are pre-packaged and labelled.
| S.No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | |
| 9 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods [other than fresh or chilled] other than pre-packaged and labelled | |
| 22 | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled] other than pre-packaged and labelled | |
| 26 | 0403 | Curd, Lassi, Butter milk, other than pre-packaged and labelled | |
| 27 | 0406 | Chhena or paneer other than pre-packaged and labelled | |
| 29 | 0406 | Natural Honey other than pre-packaged and labelled | |
| 30B | 0504 | All goods [other than fresh or chilled] other than pre-packaged and labelled | |
| 45 | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled | |
| 46A | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled | |
| 46B | 08 | Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled | |
| 65 | 1001 | Wheat and meslin other than pre-packaged and labelled | |
| 66 | 1002 | Rye other than pre-packaged and labelled | |
| 67 | 1003 | Barley other than pre-packaged and labelled | |
| 68 | 1004 | Oats other than pre-packaged and labelled | |
| 69 | 1005 | Maize Corn other than pre-packaged and labelled | |
| 70 | 1006 | Rice other than pre-packaged and labelled | |
| 71 | 1007 | Grain Sorghum other than pre-packaged and labelled | |
| 72 | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi other than pre-packaged and labelled | |
| 73 | 1101 | Wheat and Meslin flour other than pre-packaged and labelled | |
| 74 | 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled | |
| 75 | 1103 | Cereal groats, meal and pellets other than pre-packaged and labelled | |
| 77 | 1105 | Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled | |
| 78 | 1106 | Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled | |
| 94 | 1701 or 1702 | “(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.;
(ii) Khandsari Sugar, other than pre-packaged and labelled” |
|
| 95 | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki other than pre-packaged and labelled | |
| 97A | 2009 89 90 | Tender coconut water other than pre-packaged and labelled | |
| 108 | 3101 | All goods and organic manure other than pre-packaged and labelled | |
| 132A | 53 | Coir pith compost other than pre-packaged and labelled | |
| Amendment relating to other than (other than pre-packaged and labelled) | |||
| 99 | 2201 | Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | The word purified omitted |
| 118 | 4907 | Omitted | Cheques, lose or in book form |
| 122 | 4905 | omitted | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
| 141 | 8807 | omitted | Parts of goods of heading 8801 |
Explanation for pre-packaged and labelled inserted after the schedule
“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”
Author Bio
Totally blood sucking, anti people, fascist Govt putting tax on items such as prepacked foods. Hope people will remember this while voting in 2024.