REFERRING to a list of 12 grains and their flours, union finance minister Nirmala Sitharaman announced that “GST on these goods shall apply when supplied in ‘pre-packaged and labelled’ commodities attracting the provisions of Legal Metrology Act. For example, items like pulses, cereals like rice, wheat, and flour, etc, earlier attracted GST at the rate of 5 per cent when branded and packed in unit container. From July 18, 2022, these items would attract GST when “pre-packaged and labelled”.BRANDED AND UNBRANDEDLet us clarify this rigmarole.