GST classification clarifications: product form and end-use determine whether concessional, nil or standard rates apply. Clarifications specify applicable GST rates and classification rules: Sattu under HSN 1106 is nil-rated if unbranded and concessional if branded; fish meal and MBM under 2301 attract the notified higher rate as raw inputs; feed supplements are classified by form and use into chapter 23 or 29; bulk LPG supplied for domestic bottling qualifies for the domestic concessional entry; PP woven/non-woven bags with BOPP classify under HS 3923 at the standard rate; wood logs for pulping fall under HS 4403 at the standard rate; bagasse boards (plain or laminated) qualify for concessional treatment; embroidered three-piece fabric sets remain fabrics at the fabric rate; waste-to-energy concessions apply only to goods in chapters 84,85,94 used for initial plant set-up; turbochargers class under HS 8414 at the standard rate; interstate movement of machinery on own account without transfer 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: product form and end-use determine whether concessional, nil or standard rates apply.
Clarifications specify applicable GST rates and classification rules: Sattu under HSN 1106 is nil-rated if unbranded and concessional if branded; fish meal and MBM under 2301 attract the notified higher rate as raw inputs; feed supplements are classified by form and use into chapter 23 or 29; bulk LPG supplied for domestic bottling qualifies for the domestic concessional entry; PP woven/non-woven bags with BOPP classify under HS 3923 at the standard rate; wood logs for pulping fall under HS 4403 at the standard rate; bagasse boards (plain or laminated) qualify for concessional treatment; embroidered three-piece fabric sets remain fabrics at the fabric rate; waste-to-energy concessions apply only to goods in chapters 84,85,94 used for initial plant set-up; turbochargers class under HS 8414 at the standard rate; interstate movement of machinery on own account without transfer is not a supply.
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