GST classification clarifies rates for dried legumes, almond milk, mechanical sprayers, naval imports, leased imports, solar and medical parts. Dried leguminous vegetables subject only to mild heat treatment remain classifiable as dried legumes and, if branded and packed in unit containers, attract the concessional GST while unpacked forms are exempt; almond milk is not a fruit juice and is classifiable under the residual beverage entry at the standard tariff; mechanical sprayers of all types fall under the specific Schedule entry and attract the concessional rate. Imported naval ship stores are exempt from GST; goods imported under lease for use after import qualify for IGST exemption subject to bond conditions; parts for solar water heaters and parts solely for medical devices are eligible for concessional classification and rates.
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 clarifies rates for dried legumes, almond milk, mechanical sprayers, naval imports, leased imports, solar and medical parts.
Dried leguminous vegetables subject only to mild heat treatment remain classifiable as dried legumes and, if branded and packed in unit containers, attract the concessional GST while unpacked forms are exempt; almond milk is not a fruit juice and is classifiable under the residual beverage entry at the standard tariff; mechanical sprayers of all types fall under the specific Schedule entry and attract the concessional rate. Imported naval ship stores are exempt from GST; goods imported under lease for use after import qualify for IGST exemption subject to bond conditions; parts for solar water heaters and parts solely for medical devices are eligible for concessional classification and rates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.