Case of Eastern Zone Industries Pvt Ltd, AAR Odisha Ruling Dated 24th June 2025. AAR ruled that GST is applicable on the commodity (Rice, Wheat flour (atta) ‘prepackaged and labelled’ more than 25 kg (say 26 kg, 30 kg & 50kg pack) bearing a registered Brand Name, as per tax rate notification 01/2017 (Rate) dated 28th June 2017 as amended.