GST on Atta: HSN Code and GST Rate on Wheat Flour

GST on atta depends on whether the manufacturer of the atta has a registered brand with an actionable claim on the brand. An actionable claim is a legal term that refers to a demand or request considered valid and able to be pursued in a court of law. The GST on different wheat flour types, maida and sooji or rawa, is the same as that of atta. Continue reading as we define what atta is and then explain the scope of GST on atta.

Defining Atta

Flours are categorised depending on how much grain has been stripped away. Following this, wheat flour means a whole grain containing the seed’s germ, endosperm, and bran. Its major variants are called atta, maida, and sooji or rawa.

Scope of taxation of atta under GST

Wheat flour or atta packed in a unit container with a registered brand name attracts a GST of 5%. The unit container here can refer to anything from tin, cans, bags, cartons, drums, canisters, or barrels. This container has been specifically designed to hold a specific quantity of atta.

A registered brand name means a mark, signature, symbol, label, monogram, or any invented word or marking used to indicate a connection between the atta and the person to whom the brand belongs. As of May 2017, the brand name should be registered under the Trade Marks Act of 1999 and the Copyright Act of 1957, and the brand should be registered under any law in any country.

As per an amendment in the article, the person owning such a registered brand name can forego it if they do the following:

• File an affidavit with the jurisdictional commissioner stating that they are voluntarily foregoing enforceable rights or any actionable claim on their brand name
• Mention on the packaging of atta that they have voluntarily forgone their brand. This should be done clearly in legible ink in both local and English languages

For unregistered manufacturers of atta, its sale is exempt from GST. Moreover, the supply of atta is exempted from GST under the following conditions:

• Atta being supplied not in unit containers and unbranded.
• Atta being supplied not in unit containers but having a brand name.
• Atta being supplied in unit containers but has no brand name.
• Atta being supplied in unit containers, also bearing a brand name, but any enforceable right or actionable claim to this brand name has been forgone.

Atta GST Rate and HSN code

FAQs on GST on Atta

What is GST on Atta Chakki?

Flour mill machinery products like Atta Chakki attract a GST rate of 5%, and it has an HSN Code of 8437.

What is unbranded atta’s GST rate?

The unbranded atta is exempt from the purview of GST.

What is the GST rate on Aashirvaad Atta?

Since Aashirvaad Atta comes in branded unit containers, it is levied a GST rate of 5%.