GST on Rice, Atta, Dal in 25 kg and 26 kg Bags: Packed vs Loose

Updated 30 October 2026 · By Ashok Sachdev · Sources: Notification 9/2025-Central Tax (Rate); Notification 10/2025-Central Tax (Rate); CBIC/GST Council FAQs on pre-packaged and labelled goods. Not tax advice; confirm with your CA.

The search that brought many shopkeepers here is "gst on rice 26kg" and "rice bag 26 kg gst rate". It is a good question, because the 25 kg line is the one place where a staples shop can charge 5% when it should not, or skip 5% when it should not. Other queries in the same cluster are "maida gst rate", "gud gst rate", "gst on gur" and "salt is exempted or nil rated under gst". This guide gives the rule, the table, and a worked bill with a 25 kg bag, a 30 kg bag, loose atta and packed dal side by side.

In short

• 5%: rice, wheat, atta, maida, suji, dal and jaggery sold pre-packaged and labelled, in a pack of up to 25 kg.
• 0%: the same goods sold loose, or from a bag that is not pre-packaged and labelled.
• Above 25 kg: a single pack of more than 25 kg is not a pre-packaged commodity for GST, so a 26 kg or 50 kg sack is 0%.
• 0% either way: salt (HSN 2501).
• Ask your CA: repacking loose stock into your own labelled pouches, and cartons that hold several small packs.

Rate and HSN table for staples

The same conditions are listed item by item on our rate lookup for rice, atta and maida, dal, jaggery and salt. The 5% and 0% rows come from Notification 9/2025-Central Tax (Rate) and Notification 10/2025-Central Tax (Rate).

Why 25 kg is the line

Since 18 July 2022, the 5% condition for these goods is "pre-packaged and labelled", not "branded". GST borrows its meaning of pre-packaged commodity from the Legal Metrology Act, and the Legal Metrology (Packaged Commodities) Rules do not require the standard declarations on a package of more than 25 kg or 25 litres. The CBIC and GST Council FAQs on pre-packaged goods draw the conclusion that GST at 5% applies where the pack is 25 kg or less. A single pack above 25 kg is outside it, so the nil rate for non-pre-packaged supply applies. A 25 kg bag, exactly, is still within the 5% side.

The practical result for a shop: a 25 kg branded atta bag is billed at 5%, while a 30 kg bag of the same atta can be 0%. This is a rule about the pack, not about whether the buyer is a household or a restaurant.

The traps at a staples counter

1. Selling loose atta from a 25 kg bag

When you buy a branded 25 kg bag, your supplier charges you 5%. When you scoop atta from it and sell it by the kilo to a customer, that retail sale is of loose goods and is 0%. This is why the same item can sit in your purchase bill at 5% and on your sale bill at 0%. Keep two items in your catalogue, one for the packed pouch and one for loose, so the counter does not have to remember.

2. A 26 kg or 30 kg sack of rice

The sack is not pre-packaged and labelled for GST, so there is no 5% on it. Your supplier's invoice for a 50 kg sack should also show 0%. If it shows 5%, ask them which rule they applied before you pay, because tax charged by mistake cannot be claimed back as credit if it is not due.

3. Repacking into your own pouches

Many shops weigh dal or rice into 1 kg pouches with a sticker. If the pack carries the declarations a pre-packaged commodity needs, it can fall on the 5% side. This is a fact-specific point, so ask your CA before you start packing for sale at scale.

4. Salt is not a packing question

Salt is exempt under Notification 10/2025-Central Tax (Rate) whether loose or packed. People search "salt exempted or nil rated"; for billing, what matters is the 0% rate on the line and the HSN 2501. Input credit is not available on an exempt or nil-rated sale, which is another reason to put the right rate on each item.

Worked bill (EXAMPLE figures)

A customer in the same state buys for a family function. The prices below are before GST.

The invoice total is ₹4,293.50. The tax splits into CGST and SGST: ₹37.50 + ₹37.50 on the 25 kg bag, ₹6.25 + ₹6.25 on the packed atta, ₹4 + ₹4 on dal and ₹1.50 + ₹1.50 on jaggery. A bill that shows 5% on the loose atta and 30 kg sack would overcharge the customer by ₹110. See rounding on GST invoices for the ₹0.50 round-off.

What to put on the invoice

• Nil-rated lines: list them at 0% on a tax invoice. A bill of supply is for composition dealers and sellers of only exempt goods; see bill of supply vs tax invoice.
• HSN digits: 4 digits on B2B invoices up to ₹5 crore turnover and 6 above, under Notification 78/2020-Central Tax.
• Pack size in the item name: write "Atta 5 kg pouch" and "Atta loose" as separate items so the rate follows the pack.
• Whole kirana list: the full list of kirana items and rates is in kirana item list with GST rates and GST on grocery items.

How RichPOS helps a staples shop

In RichPOS you save the HSN code and GST rate on each item once. Create "Atta 5 kg pouch" at 5% and "Atta loose" at 0%, and the bill picks the right rate when you add the line. RichPOS does not decide whether a pack is pre-packaged and labelled for you, so set that when you create the item. See billing software for a kirana and grocery store and the best billing software for a kirana store.

RichPOS is free for 30 days, then ₹99/month for the first 3 months, then ₹199/month or ₹1,999/year. No GST is added to these prices. Start your free 30 days.

Rates checked on 30 October 2026 against Notification 9/2025-Central Tax (Rate) and Notification 10/2025-Central Tax (Rate) (both dated 17 September 2025, in force 22 September 2025). The 25 kg rule is from the GST Council FAQs on pre-packaged and labelled goods. This is general information, not tax advice.