GST classification clarified: tariff headings and applicable rates for feeds, LPG, plastics, timber, bagasse boards, fabrics, WTEP and service movements. Clarifies GST classification and applicable rates by HSN for specified goods: chhatua/sattu under HSN 1106 (nil if unbranded, concessional if branded); prepared animal/aquatic feeds are distinct from raw inputs such as fish meal and MBM (the latter classified under HSN 2301 and charged under the meals/flours entry); feed supplements presented ready for specific animal use fall under chapter 23 while vitamins in general-use or medicinal form fall under chapter 29; LPG supplied in bulk identifiable for household use qualifies for the reduced domestic supply rate; polypropylene bags laminated with BOPP classify under HS 3923; wood logs for pulping under 4403; bagasse boards (plain or laminated) attract the bagasse board concessional entry; three-piece embroidered fabric packs remain fabric; turbochargers classify under 8414; interstate movement of goods for provision of services on own account without transfer of title is not a supply liable to IGST.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarified: tariff headings and applicable rates for feeds, LPG, plastics, timber, bagasse boards, fabrics, WTEP and service movements.
Clarifies GST classification and applicable rates by HSN for specified goods: chhatua/sattu under HSN 1106 (nil if unbranded, concessional if branded); prepared animal/aquatic feeds are distinct from raw inputs such as fish meal and MBM (the latter classified under HSN 2301 and charged under the meals/flours entry); feed supplements presented ready for specific animal use fall under chapter 23 while vitamins in general-use or medicinal form fall under chapter 29; LPG supplied in bulk identifiable for household use qualifies for the reduced domestic supply rate; polypropylene bags laminated with BOPP classify under HS 3923; wood logs for pulping under 4403; bagasse boards (plain or laminated) attract the bagasse board concessional entry; three-piece embroidered fabric packs remain fabric; turbochargers classify under 8414; interstate movement of goods for provision of services on own account without transfer of title is not a supply liable to IGST.
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