One of my dealer is mfrr of wheat produts like rawa/sooji/upama, bran, atta. He sells goods in sealed pockets/bags. His brand is not regd under trade mark act. Now whether liable to pay tax under gst act? And what is hsn code? And what is the position, If it is branded goods? And what is the HSN code?

Reply—Cereal groats, meal and pellets, including Suji and dalia, put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]  covered in HSN 1103 is taxable @5%. 

Non branded wheat or meslin flour other than those put up in unit container bearing a registered brand name is exempt under HSN code 1101.