GST classification: limited-processed legumes, almond milk, sprayers, naval imports, leased imports and parts get specified rate treatment. Mild heat treatment of dried leguminous vegetables that only removes moisture or skin does not change classification under HS 0713; branded packed units attract concessional GST while other forms may be exempt, and mixtures with added ingredients are classifiable as edible preparations. Almond milk is not fruit juice and is classifiable under the residual beverage entry attracting the general residual rate. Mechanical sprayers of all types fall within the mechanical sprayer entry and attract the prescribed concessional rate. Imported naval stores are GST-exempt; goods imported under lease are exempt from IGST when imported to supply specified services subject to bond conditions. Parts for solar water heaters within specified chapters and parts solely or principally 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: limited-processed legumes, almond milk, sprayers, naval imports, leased imports and parts get specified rate treatment.
Mild heat treatment of dried leguminous vegetables that only removes moisture or skin does not change classification under HS 0713; branded packed units attract concessional GST while other forms may be exempt, and mixtures with added ingredients are classifiable as edible preparations. Almond milk is not fruit juice and is classifiable under the residual beverage entry attracting the general residual rate. Mechanical sprayers of all types fall within the mechanical sprayer entry and attract the prescribed concessional rate. Imported naval stores are GST-exempt; goods imported under lease are exempt from IGST when imported to supply specified services subject to bond conditions. Parts for solar water heaters within specified chapters and parts solely or principally for medical devices are eligible for concessional classification and rates.
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