GST classification clarifications: specified goods' tariff entries and concessional or exempt rates, affecting levy and applicability. Clarifies GST classification and rates: dried leguminous vegetables under HS 0713 remain so when only heat-treated and attract 5% if branded and packed else exempt; almond milk classifies under 2202 99 90 at 18%; mechanical sprayers are covered by Schedule II entry No.195B at 12%; imported naval stores are GST-exempt under Customs Act provisions; imports under lease are exempt from IGST when tied to supply services under Schedule II subject to Condition No.102; solar water heater parts under Chapters 84/85/94 attract 5%; parts solely for medical devices under Chapter 90 note 2(b) attract 12% IGST.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: specified goods' tariff entries and concessional or exempt rates, affecting levy and applicability.
Clarifies GST classification and rates: dried leguminous vegetables under HS 0713 remain so when only heat-treated and attract 5% if branded and packed else exempt; almond milk classifies under 2202 99 90 at 18%; mechanical sprayers are covered by Schedule II entry No.195B at 12%; imported naval stores are GST-exempt under Customs Act provisions; imports under lease are exempt from IGST when tied to supply services under Schedule II subject to Condition No.102; solar water heater parts under Chapters 84/85/94 attract 5%; parts solely for medical devices under Chapter 90 note 2(b) attract 12% IGST.
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