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of <h1>GST Clarifications: Fortified Milk Exempt, Baby Wipes 18%, Zari Thread 12%, Plasma 5% or 12%, Bus Body 18%-28.</h1> The circular provides clarifications on the applicability of GST rates for various goods and services. Fortified toned milk attracts NIL GST under HSN code 0401. Refined beet and cane sugar fall under heading 1701 with a 5% GST rate. Both modified and unmodified tamarind kernel powder attract 5% GST. Drinking water supplied for public purposes is exempt from GST unless sold in a sealed container. Human blood plasma attracts 5% GST, while plasma products attract 12%. Baby wipes impregnated with perfumes or cosmetics fall under HS code 3307 with an 18% GST rate. Real zari Kasab (thread) attracts 12% GST under tariff heading 5605. Marine engines for fishing vessels attract 5% GST. Cotton quilts under heading 9404 attract 5% GST if sold under Rs. 1000, otherwise 12%. Bus body building attracts 18% GST for job work services and 28% for complete buses. Disc brake pads for automobiles attract 28% GST under heading 8708.
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