GST classification clarified for diverse goods, defining applicable headings and correct tax treatment for supply and use. Clarification on GST classification and applicable rates for specified goods: chhatua/sattu under HSN 1106 (nil if unbranded, concessional if branded); fish meal and meat-and-bone meals under 2301 attract the five percent rate while prepared animal feeds under 2309 are exempt; feed supplements are classified by presentation and use into chapter 23 or chapter 29; bulk LPG for domestic supply qualifies for the concessional domestic rate; polypropylene bags classify under HS 3923; wood logs for pulping fall under 4403; bagasse boards under chapter 44 receive the concessional board rate; pre-packed three-piece fabric sets remain fabrics; waste-to-energy concessions apply only to goods in chapters 84, 85 and 94; turbochargers class under 8414; interstate movement of machinery on own account is not a supply.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarified for diverse goods, defining applicable headings and correct tax treatment for supply and use.
Clarification on GST classification and applicable rates for specified goods: chhatua/sattu under HSN 1106 (nil if unbranded, concessional if branded); fish meal and meat-and-bone meals under 2301 attract the five percent rate while prepared animal feeds under 2309 are exempt; feed supplements are classified by presentation and use into chapter 23 or chapter 29; bulk LPG for domestic supply qualifies for the concessional domestic rate; polypropylene bags classify under HS 3923; wood logs for pulping fall under 4403; bagasse boards under chapter 44 receive the concessional board rate; pre-packed three-piece fabric sets remain fabrics; waste-to-energy concessions apply only to goods in chapters 84, 85 and 94; turbochargers class under 8414; interstate movement of machinery on own account is not a supply.
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