Important Keyword: Notification No. 07/2022 – Integrated Tax (Rate), GST on pre-packaged goods, IGST 2022 amendment, GST Council decision July 2022, GST pre-packaged food, Notification 07/2022 IGST, GST on grains, GST on jaggery, Legal Metrology Act GST, GST compliance India 2022,
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[F. No.19035/172/2022-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 13th July, 2022
Notification No. 07/2022 - Integrated Tax (Rate): Seeks to amend notification No. 2/2017- Integrated Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R. .....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017, namely:-
In the said notification,
(A). in the Schedule, -
- against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
- against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than pre-packaged and labelled” shall be substituted;
- against S. Nos. 27, 29, 30B, 45, 46A, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
- against S. No. 46B, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
- against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning with “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre- packaged and labelled” shall be substituted;
- against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted;
- against S. No. 94, for the entry in column (3), the entry “(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” shall be substituted;
- against S. No. 95, in column (3), after the word “Murki”, the words and symbols “, other than pre-packaged and labelled” shall be inserted;
- against S. No. 97A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as specified in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
- against S. No. 99, in column (3), the word “purified, ” shall be omitted;
- against S. No. 108, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted;
- S. Nos. 118 and 122 and the entries relating thereto shall be omitted;
- against S. No. 132A, in column (3), for the portion beginning with the words “other than those put up” and ending with the words “as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted;
- S. No. 141 and the entries relating thereto shall be omitted;
(B). after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:-
“(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.”.
2. This notification shall come into force on the 18th day of July, 2022.
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: - The principal notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017, and was last amended vide notification No. 19/2021-Integrated Tax (Rate) dated the 28th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 896(E), dated the 28th December, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 07/2022 - Integrated Tax (Rate)
Q1: What is Notification No. 07/2022 – Integrated Tax (Rate) all about?
Answer:
Notification No. 07/2022 – Integrated Tax (Rate), issued on 13th July 2022, amends Notification No. 2/2017–Integrated Tax (Rate). It introduces the condition that many goods (such as curd, lassi, buttermilk, jaggery, puffed rice, etc.) will attract GST if they are pre-packaged and labelled under the Legal Metrology Act, 2009.
Q2: From when is this notification effective?
Answer:
This notification came into effect from 18th July 2022.
Q3: What does “pre-packaged and labelled” mean under GST?
Answer:
The term refers to any commodity defined under section 2(l) of the Legal Metrology Act, 2009, where the package requires statutory declarations such as quantity, manufacturer, etc. If goods are sold in such packages, GST applies.
Q4: Which products are impacted by this amendment?
Answer:
Items like:
Curd, lassi, butter milk (if pre-packaged and labelled)
Jaggery (gur, khandsari sugar, palmyra jaggery)
Food grains, pulses, flours, puffed rice, murki, etc.
Earlier exemptions no longer apply if these are sold in pre-packaged and labelled form.
Q5: Does this change affect loose or unlabelled goods?
Answer:
No 😊. Loose or unlabelled goods (sold in open quantities without mandatory labelling) will remain exempt from GST.
Q6: Why was this change introduced?
Answer:
The GST Council recommended it to bring parity in taxation and curb revenue leakages from packaged food items. It aligns with practices under the Legal Metrology Act.
Q7: How should businesses prepare for compliance with this notification?
Answer:
Businesses dealing with food grains, dairy, jaggery, etc. must:
Check if their products fall under “pre-packaged and labelled.”
Update GST invoicing and classification.
Consider GST Registration if turnover crosses thresholds: Register here.
Q8: What support is available for MSMEs and small traders?
Answer:
MSMEs selling loose/unlabelled goods are unaffected. But those selling pre-packaged items need GST compliance. Assistance is available for MSME Registration and GST Compliance.
Q9: Where can I get professional help for GST changes?
Answer:
You can consult a GST Expert for compliance, GST Return Filing, and business structuring like Private Limited Registration or One Person Company.
Download PDF: Notification No. 07/2022 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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