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of <h1>GST Clarifications: Exemptions for Fresh Produce, Rates on Supari & Coconut, and Renewable Energy Projects.</h1> The circular clarifies GST rates and classifications for various goods based on the GST Council's recommendations from its 45th meeting. Key clarifications include GST exemptions for fresh fruits and nuts, classification of tamarind seeds, and GST rates on coconut and copra, pure henna products, and flavored supari. It also addresses GST on brewers' spent grain, pharmaceutical goods, laboratory reagents, and renewable energy projects. The document specifies the GST rates for UPS systems with external batteries, solar PV power projects, and fiber drums. It emphasizes the uniform application of these clarifications under the MGST Act and invites feedback on implementation challenges.
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