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of <h1>GST Rates and Classifications Clarified: Fresh vs. Dried Goods, Pharmaceutical Items, and Renewable Energy Projects.</h1> The circular clarifies Goods and Services Tax (GST) rates and classifications based on the GST Council's 45th meeting recommendations. It outlines GST applicability on various goods, including fresh vs. dried fruits and nuts, tamarind seeds, copra, pure henna powder, and scented sweet supari. It specifies GST rates for brewers' spent grain, pharmaceutical goods, laboratory reagents, and renewable energy projects. It also addresses GST on inter-state stock transfers of imported goods for petroleum operations, UPS systems with batteries, and fiber drums. The document aims to ensure uniform implementation of GST provisions across field formations.
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