GST classification clarifications protect correct taxing of goods and specify conditions for concessional treatment and non-supply movements. Clarification of GST classification and rates: Chhatua/Sattu under HSN 1106 is nil if unbranded, concessional if branded; fish meal and MBM under heading 2301 are distinct from prepared feeds and attract the tariff for flours/meals; animal feed supplements are classed under 2309 if presented as ready-to-use animal feed supplements but under chapter 29 (2936) if supplied as general-use vitamins/provitamins; LPG supplied in bulk for bottling for domestic use qualifies for the reduced household LPG rate; polypropylene bags laminated with BOPP are plastics under HS 3923; wood logs for pulping fall under 4403; bagasse board under chapter 44 attracts the concessional bagasse board rate; three-piece embroidered fabric sets remain fabric; renewable-energy machinery under chapters 84, 85, 94 qualify for concession only when used in initial plant setup; turbochargers classed under 8414; interstate movement of goods for own-account service use is not a supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification clarifications protect correct taxing of goods and specify conditions for concessional treatment and non-supply movements.
Clarification of GST classification and rates: Chhatua/Sattu under HSN 1106 is nil if unbranded, concessional if branded; fish meal and MBM under heading 2301 are distinct from prepared feeds and attract the tariff for flours/meals; animal feed supplements are classed under 2309 if presented as ready-to-use animal feed supplements but under chapter 29 (2936) if supplied as general-use vitamins/provitamins; LPG supplied in bulk for bottling for domestic use qualifies for the reduced household LPG rate; polypropylene bags laminated with BOPP are plastics under HS 3923; wood logs for pulping fall under 4403; bagasse board under chapter 44 attracts the concessional bagasse board rate; three-piece embroidered fabric sets remain fabric; renewable-energy machinery under chapters 84, 85, 94 qualify for concession only when used in initial plant setup; turbochargers classed under 8414; interstate movement of goods for own-account service use is not a supply.
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