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[F. No.190354/172/2022-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 13th July, 2022
Notification No. 07/2022 - Central Tax (Rate): Seeks to amend notification No. 2/2017- Central 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 11 of the CGST Act, 2017 (12 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-Central 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. 674(E), dated the 28th June, 2017, namely:-
In the said notification,
- 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;
- 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-Central 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. 674(E), dated the 28th June, 2017, and was last amended vide notification No. 19/2021-Central 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. 895(E), dated the 28th December, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 07/2022 - Central Tax (Rate)
Q1: What is Notification No. 07/2022 – Central Tax (Rate)?
Answer:
Notification No. 07/2022 – Central Tax (Rate), issued on 13th July 2022, amends Notification No. 2/2017-CT (Rate). It mainly brings changes related to GST applicability on food and essential goods by introducing the condition “other than pre-packaged and labelled”, aligning with the Legal Metrology Act, 2009.
Q2: From when does this notification come into effect?
Answer:
The notification is effective from 18th July 2022.
Q3: Which items are impacted by Notification No. 07/2022 – Central Tax (Rate)?
Answer:
Major food products such as:
Curd, Lassi, Buttermilk
Jaggery, Khandsari Sugar
Murki (puffed rice-based item)
Pulses, Cereals, and Flour
These items now attract GST if sold as pre-packaged and labelled.
Q4: What does ‘pre-packaged and labelled’ mean under GST?
Answer:
It means any product packed in a way that it requires declarations under the Legal Metrology Act, 2009. For example, rice sold in a 25 kg sealed bag with printed details is considered “pre-packaged and labelled” and will attract GST.
Q5: Which goods are exempt from GST under this notification?
Answer:
Goods sold in loose, unpackaged, or unlabelled form (like rice sold openly in a kirana store or grains without packaging) remain GST-exempt.
Q6: How does this affect small businesses and traders?
Answer:
Small retailers selling goods in loose form are not impacted. However, packagers, branded suppliers, and supermarket chains need to comply with GST rules for pre-packed goods. For smooth compliance, businesses can take expert help from GST Professionals.
Q7: What are the compliance requirements for businesses under this notification?
Answer:
Correct GST classification of goods.
Proper GST Return Filing through Finodha GST Return Filing.
Awareness of Legal Metrology packaging rules.
Ensuring accurate invoicing for pre-packaged products.
Q8: Why was this amendment introduced?
Answer:
The amendment was introduced to bring uniform taxation and widen the GST base by covering pre-packed and labelled food items that were earlier exempt.
Q9: How can businesses prepare for these changes?
Answer:
Businesses should:
Review their product packaging.
Reclassify goods as per GST norms.
Consult a GST Expert for compliance.
Use Online GST Registration if they newly fall under GST due to turnover or packaging changes.
Q10: Are there any goods removed from exemption entirely?
Answer:
Yes ✅. Certain items like S. No. 118, 122, and 141 from the earlier notification have been omitted—making them taxable under new GST provisions.
Download PDF: Notification No. 07/2022 - Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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