GST classification: specified goods clarified to attract distinct rates and exemptions across food, equipment, imports and parts. Clarification sets GST treatment: dried leguminous vegetables subjected only to moisture-removing heat remain under HS 0713 (5% if branded/packed; otherwise exempt); almond milk classifies under 2202 99 90 at 18%; mechanical sprayers of all types fall under entry No. 195B and attract 12%; imported naval stores are GST-exempt; imports taken on lease for use after import qualify for IGST exemption subject to Condition No. 102 and aligned notification wording; parts for solar water heaters under chapters 84/85/94 attract 5%; parts solely/principally for medical devices under headings 9018/9019/9021/9022 attract 12% per Chapter Note 2(b).
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GST classification: specified goods clarified to attract distinct rates and exemptions across food, equipment, imports and parts.
Clarification sets GST treatment: dried leguminous vegetables subjected only to moisture-removing heat remain under HS 0713 (5% if branded/packed; otherwise exempt); almond milk classifies under 2202 99 90 at 18%; mechanical sprayers of all types fall under entry No. 195B and attract 12%; imported naval stores are GST-exempt; imports taken on lease for use after import qualify for IGST exemption subject to Condition No. 102 and aligned notification wording; parts for solar water heaters under chapters 84/85/94 attract 5%; parts solely/principally for medical devices under headings 9018/9019/9021/9022 attract 12% per Chapter Note 2(b).
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