GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled

In re Prakash and Company (GST AAR Karnataka) The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre- packed and labelled are exigible to Goods and Services Tax (“GST”) at 5% as per SI. No. 91A of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”). Facts: M/s Prakash and Company (“the Applicant”) is a partnership firm being a selling agent of jaggery. The Applicant submitted that jaggery is sold in wrapped loose gunny sheets stitched with...