GST classification clarifications confirm applicable tax rates for specified goods and services, resolving tariff and eligibility ambiguities. Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts.
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 confirm applicable tax rates for specified goods and services, resolving tariff and eligibility ambiguities.
Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts.
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