GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character. Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character.
Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.
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