GST classification clarifications: specific goods' taxability and applicable rates affirmed, affecting feed, LPG, plastics, timber and machinery. Clarification of GST classification and applicable rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded packed variants attract the concessional rate; fish meal and meat-and-bone meal under heading 2301 attract the meal/flour rate whereas prepared aquatic/poultry/cattle feeds under 2309 are nil-rated; animal feed supplements are classified by form and specific use (feed supplement versus general-use chemical); bulk LPG supplies for domestic use by refiners or between OMCs qualify for the domestic concessional rate; polypropylene bags laminated with BOPP classify as plastic articles under HS 3923 and attract the standard plastic rate.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: specific goods' taxability and applicable rates affirmed, affecting feed, LPG, plastics, timber and machinery.
Clarification of GST classification and applicable rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded packed variants attract the concessional rate; fish meal and meat-and-bone meal under heading 2301 attract the meal/flour rate whereas prepared aquatic/poultry/cattle feeds under 2309 are nil-rated; animal feed supplements are classified by form and specific use (feed supplement versus general-use chemical); bulk LPG supplies for domestic use by refiners or between OMCs qualify for the domestic concessional rate; polypropylene bags laminated with BOPP classify as plastic articles under HS 3923 and attract the standard plastic rate.
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