{"id":22853,"date":"2022-08-09T17:08:37","date_gmt":"2022-08-09T11:38:37","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22853"},"modified":"2022-08-15T23:10:13","modified_gmt":"2022-08-15T17:40:13","slug":"faqs-on-gst-applicability-on-pre-packaged-labelled-goods","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/","title":{"rendered":"FAQ on GST applicability on pre-packaged &#038; labelled Goods"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f775383b599\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f775383b599\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#Important_FAQs_on_GST_applicability_on_%E2%80%98pre-packaged_and_labelled_goods_CBIC\" title=\"Important FAQs on GST applicability on \u2018pre-packaged and labelled\u2019 goods: CBIC\">Important FAQs on GST applicability on \u2018pre-packaged and labelled\u2019 goods: CBIC<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#What_change_has_been_made_with_respect_to_packaged_and_labelled_commodity_with_effect_from_the_18th_July_2022\" title=\"What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022?\">What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#What_is_the_scope_of_%E2%80%98pre-packaged_and_labelled_for_the_purpose_of_GST_levy_on_food_items_like_pulses_cereals_and_flours\" title=\"What is the scope of \u2018pre-packaged and labelled\u2019 for the purpose of GST levy on food items like pulses, cereals, and flours?\">What is the scope of \u2018pre-packaged and labelled\u2019 for the purpose of GST levy on food items like pulses, cereals, and flours?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#What_is_the_scope_of_this_coverage_taking_into_account_various_exclusions_provided_under_the_Legal_Metrology_Act_and_the_rules_made_thereunder\" title=\"What is the scope of this coverage taking into account various exclusion(s) provided under the Legal Metrology Act and the rules made thereunder?\">What is the scope of this coverage taking into account various exclusion(s) provided under the Legal Metrology Act and the rules made thereunder?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#Whether_GST_would_apply_to_a_package_that_contains_multiple_retail_packages\" title=\"Whether GST would apply to a package that contains multiple retail packages.\">Whether GST would apply to a package that contains multiple retail packages.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#At_what_stage_would_GST_apply_on_such_supplies_ie_whether_GST_would_apply_on_specified_goods_sold_by_Manufacturerproducer_to_wholesale_dealer_who_subsequently_sells_it_to_a_retailer\" title=\"At what stage would GST apply on such supplies, i.e., whether GST would apply on specified goods sold by Manufacturer\/producer to wholesale dealer who subsequently sells it to a retailer?\">At what stage would GST apply on such supplies, i.e., whether GST would apply on specified goods sold by Manufacturer\/producer to wholesale dealer who subsequently sells it to a retailer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#Whether_tax_is_payable_if_such_goods_are_purchased_in_packages_of_up_to_25_kg25liters_by_a_retailer_but_the_retailer_sells_it_in_loose_quantities_in_his_shop_for_Any_reason\" title=\"Whether tax is payable if such goods are purchased in packages of up to 25 kg\/25liters by a retailer, but the retailer sells it in loose quantities in his shop for Any reason?\">Whether tax is payable if such goods are purchased in packages of up to 25 kg\/25liters by a retailer, but the retailer sells it in loose quantities in his shop for Any reason?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#Whether_tax_is_payable_if_such_packaged_commodities_are_supplied_for_consumption_by_industrial_consumers_or_Institutional_consumers\" title=\"Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or Institutional consumers?\">Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or Institutional consumers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/faqs-on-gst-applicability-on-pre-packaged-labelled-goods\/#Practical_aspects_GST_on_pre_packaged_goods_in_India\" title=\"Practical aspects GST on pre packaged goods in India\">Practical aspects GST on pre packaged goods in India<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22862\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1.jpg\" alt=\"GST CBEC clarification\" width=\"1839\" height=\"1010\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1.jpg 1839w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1-300x165.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1-1024x562.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1-768x422.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1-1536x844.jpg 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification1-800x439.jpg 800w\" sizes=\"(max-width: 1839px) 100vw, 1839px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Important_FAQs_on_GST_applicability_on_%E2%80%98pre-packaged_and_labelled_goods_CBIC\"><\/span><a href=\"https:\/\/carajput.com\/publications\/important-faq-s-for-clarification-on-gst-on-pre-packaged-and-labeled.pdf\"><span style=\"color: #000080;\"><strong>Important FAQs on GST applicability on \u2018pre-packaged and labelled\u2019 goods: CBIC<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 3720px;\" width=\"821\">\n<tbody>\n<tr>\n<td width=\"70\"><strong>S. No.<\/strong><\/td>\n<td width=\"177\"><strong>Question<\/strong><\/td>\n<td width=\"462\"><strong>Clarification<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"70\">1<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"What_change_has_been_made_with_respect_to_packaged_and_labelled_commodity_with_effect_from_the_18th_July_2022\"><\/span><span style=\"color: #000080;\">What change has been made with respect to packaged and labelled commodity with effect from the 18<sup>th<\/sup> July, 2022?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"462\">Prior to 18th of July, 2022, GST applied on specified goods when they were put up in a unit container and were bearing a registered brand name or were bearing brand name in respect of which an actionable claim or enforceable right in a court of law Is available. With effect from the 18<sup>th<\/sup> July 2022, this provision undergoes a change and GST has been made applicable on supply of such &#8220;pre-packaged and labelled&#8221; commodities attracting the provisions of Legal Metrology Act, as detailed in Subsequent questions. For example, items like pulses, cereals like rice, wheat, and flour (aata), etc., earlier attracted GST at the rate of 5% when branded and packed in unit container (As mentioned above). With effect from 18.7.2022, these items would attract GST when \u201cpre-packaged and Labelled\u201d. Additionally, certain other items such as Curd, Lassi, puffed rice etc. when \u201cpre-packaged and labelled\u201d would attract GST at the rate of 5% With effect from the 18th July, 2022. Essentially, this is a change in modalities of imposition of GST on branded specified goods to \u201cpre-packaged and labelled\u201d specified Goods<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">2<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_scope_of_%E2%80%98pre-packaged_and_labelled_for_the_purpose_of_GST_levy_on_food_items_like_pulses_cereals_and_flours\"><\/span><span style=\"color: #000080;\">What is the scope of \u2018pre-packaged and labelled\u2019 for the purpose of GST levy on food items like pulses, cereals, and flours?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"462\">For the purposes of GST, the expression \u2018pre-packaged and labelled\u2019 means a pre-packaged commodity\u2019 as defined in section 2(1) of the Legal Metrology Act, 2009, where the package in which the commodity is prepacked ,or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act and the rules Made thereunder. Section 2(1) of the Legal Metrology Act reads as below:<\/p>\n<p>(l) \u201cpre-packaged commodity\u201d means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity. Thus, supply of such specified commodity having the following two attributes would attract GST:<\/p>\n<p>(i) It is pre-packaged; and<\/p>\n<p>(ii) It is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.<\/p>\n<p>But, if such specified commodities are supplied in a package that do not require declaration(s)\/compliance(s) under the Legal Metrology Act, 2009, and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy<\/p>\n<p>In the context of food items the supply of specified pre-packaged food articles would fall within the purview of the definition of &#8216;pre-packaged commodity&#8217; under the Legal Metrology Act, 2009, and the rules made thereunder, if such pre-packaged and labelled packages contained a quantity up to 25 kilogram [or 25 litre] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in The Act and the Rules made thereunder.<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">3<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_scope_of_this_coverage_taking_into_account_various_exclusions_provided_under_the_Legal_Metrology_Act_and_the_rules_made_thereunder\"><\/span>What is the scope of this coverage taking into account various exclusion(s) provided under the Legal Metrology Act and the rules made thereunder?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"462\">For such commodities (food items pulses, cereals, flour, etc.), rule 3 (a) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011, prescribes that package of commodities containing quantity of more than 25 kg or 25 litre do not require a declaration to be made under rule 6 thereof. Accordingly, GST would apply on such specified goods where the pre-packaged commodity is supplied in packages containing quantity of less than or equal to 25 kilogram.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Illustration:<\/strong> Supply of pre-packed atta meant for retail sale to ultimate consumer of 25 Kg shall be liable to GST. However, supply of such a 30 Kg pack thereof shall be exempt from levy Of GST. Thus, it is clarified that a single package of these items [cereals, pulses, flour Etc.] containing a quantity of more than 25 Kg\/25 litre would not fall in the category of pre-packaged and labelled Commodity for the purposes of GST and would therefore not attract GST.<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">4.<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"Whether_GST_would_apply_to_a_package_that_contains_multiple_retail_packages\"><\/span><span style=\"color: #000080;\">Whether GST would apply to a package that contains multiple retail packages.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For example, a package containing 10 retail packs of flour of 10 Kg each<\/td>\n<td width=\"462\">Yes, if several packages intended for Retail sale to ultimate consumer, say 10 packages of 10 Kg each, are sold in a larger pack, then GST would apply to such supply. Such package may be sold by a manufacturer through distributor. These individual packs of 10 Kg each are meant for eventual sale to retail Consumer. However, package of say rice containing 50 Kg (in one individual package) would not be considered a pre-packaged and labelled commodity for the purposes of GST levy, even if rule 24 of Legal Metrology (Packaged Commodities) Rules, 2011, mandates certain declarations to be made on such wholesale package.<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">5<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"At_what_stage_would_GST_apply_on_such_supplies_ie_whether_GST_would_apply_on_specified_goods_sold_by_Manufacturerproducer_to_wholesale_dealer_who_subsequently_sells_it_to_a_retailer\"><\/span>At what stage would GST apply on such supplies, i.e., whether GST would apply on specified goods sold by Manufacturer\/producer to wholesale dealer who subsequently sells it to a retailer?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&nbsp;<\/td>\n<td width=\"462\">GST would apply whenever a supply of such goods is made by any person, i.e. manufacturer supplying to distributor, or distributor\/dealer supplying to retailer, or retailer supplying to individual consumer. Further, the manufacturer\/wholesaler\/retailer would be entitled to input tax credit on GST charged by his supplier in accordance with GST would apply whenever a supply of such goods is Made by any person, i.e. manufacturer supplying to distributor, or distributor\/dealer supplying to retailer, or retailer supplying to individual consumer. Further, the manufacturer \/wholesaler \/ retailer would be entitled to input tax credit on GST charged by his supplier in accordance with<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">6<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"Whether_tax_is_payable_if_such_goods_are_purchased_in_packages_of_up_to_25_kg25liters_by_a_retailer_but_the_retailer_sells_it_in_loose_quantities_in_his_shop_for_Any_reason\"><\/span>Whether tax is payable if such goods are purchased in packages of up to 25 kg\/25liters by a retailer, but the retailer sells it in loose quantities in his shop for Any reason?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"462\">GST applies when such goods are sold In pre-packaged and labelled packs. Therefore, GST would apply when pre-packaged and labelled package is sold by a distributor\/ manufacturer to Such retailer. However, if for any reason, retailer supplies the item in loose quantity from such package, such supply by retailer is not a supply of packaged commodity for the purpose of GST levy.<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">7<\/td>\n<td width=\"177\">\n<h3><span class=\"ez-toc-section\" id=\"Whether_tax_is_payable_if_such_packaged_commodities_are_supplied_for_consumption_by_industrial_consumers_or_Institutional_consumers\"><\/span><span style=\"color: #000080;\">Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or Institutional consumers?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"462\">Supply of packaged commodity for Consumption by industrial consumer or institutional consumer is excluded from the purview of the Legal Metrology Act by virtue of rule 3 (c) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011.<\/p>\n<p>Therefore, if supplied in such manner as to attract exclusion provided under the said rule 3(c),it will not be considered as pre-packaged and labelled for the purposes of GST levy<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">8<\/td>\n<td width=\"177\"><span style=\"color: #000080;\">X\u2019 is a rice miller who sells packages containing 20 kg rice but not making the required declaration under legal metrology Act and the Rules made thereunder(although the said Act and the rules requires him\/her to make a declaration), would it still be considered as pre-packaged and labelled and therefore be liable to GST?<\/span><\/td>\n<td width=\"462\">Yes, such packages would be considered as pre-packaged and labelled commodity for the purposes of GST as it requires making a Declaration under the Legal Metrology (Packaged Commodities) Rules, 2011 (rule 6 thereof). Hence, miller \u2018X\u2019 would be required to pay GST on supply of such package(s).<\/td>\n<\/tr>\n<tr>\n<td width=\"70\">9<\/td>\n<td width=\"177\">Any other relevant issue?<\/td>\n<td width=\"462\">The Legal Metrology Act and the rules made thereunder prescribe criterion(s) for exclusion (as stated above) and provides certain exemptions under rule 26 of Legal Metrology (Packaged Rules, 2011. It is reiterated therefore that, if supplied in such manner as to attract exclusion, or such exemption, the item shall not be treated as pre-packaged commodities for the purposes of GST levy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Practical_aspects_GST_on_pre_packaged_goods_in_India\"><\/span><a href=\"https:\/\/carajput.com\/publications\/gst-on-pre-packaged-goods-in-india.pdf\">Practical aspects GST on pre packaged goods in India<\/a><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22859\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/GST-CBEC-clarification.jpg\" alt=\"GST CBEC clarification\" width=\"812\" height=\"801\" \/><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For details about the Notification\u00a0 are attached here Under :\u00a0<a href=\"https:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/FAQs_GST_prepackaged.pdf;jsessionid=22F19779AD28CF3D5460E8D83DFAB123\">GST FAQs &#8211; CBIC<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22982\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED...jpg\" alt=\"5% OR 12% TAXABLE GOODS IF PREPACKED+LABELED..\" width=\"1030\" height=\"1753\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED...jpg 1030w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED..-176x300.jpg 176w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED..-602x1024.jpg 602w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED..-768x1307.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED..-902x1536.jpg 902w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/5-OR-12-TAXABLE-GOODS-IF-PREPACKEDLABELED..-800x1362.jpg 800w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/p>\n<p><span style=\"color: #000080;\"><strong>Popular Articles :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/learn\/summary-of-penalty-on-defaults-under-the-gst-law.html\">SUMMARY OF PENALTY ON DEFAULTS UNDER THE GST LAW\u00a0<\/a><\/span><\/li>\n<li><span style=\"color: #000080;\"><span style=\"font-size: 12pt; font-family: 'Bookman Old Style', 'serif';\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/all-about-gst-tds\/\">Key takeaways about TDS under GST<\/a><\/span><\/span><\/li>\n<li><span style=\"color: #000080;\"><span style=\"font-family: 'Bookman Old Style', 'serif';\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\">Complete Guidance on TDS applicable on Goods and Services<\/a><\/span><span style=\"font-family: 'Bookman Old Style', 'serif';\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/guidance-and-understanding-tds-on-gst.pdf\"><span style=\"font-family: 'Bookman Old Style', 'serif'; text-decoration: none;\">\u00a0Tax\u00a0<\/span><\/a><\/span><\/span><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/procedures-compliances-under-proposed-gst-law\/\">Proposed GST Law Procedures &amp; Compliances<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/key-characteristics-for-auto-population-of-e-invoice-details-in-gstr-1-2a-2b-4a-6a\/\">Auto-Population in E-invoicing<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Important FAQs on GST applicability on \u2018pre-packaged and labelled\u2019 goods: CBIC S. No. Question Clarification 1 What change has been made with respect to packaged and labelled commodity with effect from the 18th July, 2022? Prior to 18th of July, 2022, GST applied on specified goods when they were put up in a unit container &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10020],"tags":[1828],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22853"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=22853"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22853\/revisions"}],"predecessor-version":[{"id":22855,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22853\/revisions\/22855"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=22853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=22853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=22853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}