CBIC issued FAQs on GST applicability on ‘pre-packaged and labelled’ goods

F.No. 190354/172/2022-TRU Dated July 17th, 2022

Recently, CBIC has issued notification to implement changes recommended by the GST Council in its 47th meeting. Once such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”.

However, CBIC received several representations seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. Now, the CBIC has clarified several issues in the form of Frequently Asked Questions (FAQs).

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