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        Case ID :

        Clarification regarding GST rates and classification (goods).

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        GST classification clarifications: rates and classification rules for food flours, feed inputs, LPG, plastics and machinery clarified. Clarification of GST classification and rates: Sattu (flour mixes) is nil if unbranded and 5% if branded and packed; fish meal and MBM used as inputs are taxable under flours/meals heading attracting the higher concessional rate rather than the nil rate for prepared feeds; feed supplements are classified by form and ordinary use, distinguishing ready to use animal feed supplements from general use vitamins/provitamins; bulk LPG supplied for bottling and ultimate domestic household use qualifies for the domestic LPG concessional rate; polypropylene bags including BOPP laminated variants are plastic packing articles attracting the plastics rate; wood logs for pulping are timber in rough and taxed accordingly; bagasse board, plain or laminated, enjoys the specific concessional rate; pre packed embroidered three piece fabric sets remain fabrics and attract the fabric rate; concessional treatment for WTEP goods applies only to specified machinery chapters and requires supplier due diligence; turbochargers are classified under the machinery heading attracting its rate; interstate movements of goods for service provision on own account without transfer of title are not supplies and not subject to integrated tax.
                          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: rates and classification rules for food flours, feed inputs, LPG, plastics and machinery clarified.

                                Clarification of GST classification and rates: Sattu (flour mixes) is nil if unbranded and 5% if branded and packed; fish meal and MBM used as inputs are taxable under flours/meals heading attracting the higher concessional rate rather than the nil rate for prepared feeds; feed supplements are classified by form and ordinary use, distinguishing ready to use animal feed supplements from general use vitamins/provitamins; bulk LPG supplied for bottling and ultimate domestic household use qualifies for the domestic LPG concessional rate; polypropylene bags including BOPP laminated variants are plastic packing articles attracting the plastics rate; wood logs for pulping are timber in rough and taxed accordingly; bagasse board, plain or laminated, enjoys the specific concessional rate; pre packed embroidered three piece fabric sets remain fabrics and attract the fabric rate; concessional treatment for WTEP goods applies only to specified machinery chapters and requires supplier due diligence; turbochargers are classified under the machinery heading attracting its rate; interstate movements of goods for service provision on own account without transfer of title are not supplies and not subject to integrated tax.





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                                ActsIncome Tax
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