No GST Exemption for Pre-Packaged Branded Rice and Wheat Flour Over 25 Kg

In re Eastern Zone Industries Pvt. Ltd (GST AAR Odisha)

An Odisha-based company, M/s. Eastern Zone Industries Pvt. Ltd., sought a ruling from the Authority for Advance Ruling (AAR) on the Goods and Services Tax (GST) liability for pre-packaged rice and wheat flour. The core issue was whether GST applies to packs of these commodities weighing more than 25 kg. The company’s current practice involved paying 5% GST on rice in packages up to 25 kg, whether branded or unbranded, but applying a nil rate for unbranded rice in packs above that weight. The applicant specifically reques

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