Rice taxability under GST How to decide branded or unbranded Any documents need to submit to department for rice sale at the time registration or afterwards Being exempt whether Eway bill needed or not

Reply— GST rate on branded rice is 5% whereas rice other than branded is exempt under GST. The word 'brand' and 'registered brand' are defined in explanation of notification no 1/2017-CT(rate) dated 28.06.2017as 

 “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.

Generation of E-way bill is not mandatory for transportation of Exempted goods. Refer rule 138(14)(e), no E-way bill is required to be generated where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No.2/2017-Central tax (Rate) dated the 28th June, 2017.