I am pleased to share my recently published article titled:
“Taxability of Commodities under GST: From Branding to Pre-Packaged and Labelled Goods,” published in Taxmann (June 2025 issue).
This article discusses the shift in GST law from a brand-centric approach to one based on packaging and labelling, in light of Notification No. 01/2025. It also examines the implications of this change on taxability, exemptions, and compliance—particularly in the context of agricultural and FMCG goods.
Read the article online here: https://www.taxmann.com/research/gst-new/top-story/105010000000026712/taxability-of-commodities-under-gst-from-branding-to-pre-packaged-and-labelled-goods-experts-opinion
Please find the article attached for your reference.
I hope you find the analysis insightful and welcome your feedback or queries.
(The author is a practicing advocate, Co-Founder and Legal Head of RB LawCorp.
He specializes in GST law. Suggestions or queries can be directed to
ashsharma@rblawcorp.in. The views expressed in this article are strictly
personal.)
