Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow
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GST classification clarified: specified goods reclassified with applicable concessional and standard rates, and procedural rules set. Clarification sets GST classification and rates for specified goods per GST Council recommendations: fresh fruits exempt only when supplied as plucked; dried/processed fruits and nuts taxable under headings 0801/0802. Tamarind seeds (heading 1209) not for sowing attract 5% from 1 October 2021; Copra (heading 1203) attracts 5%. Pure henna (heading 1404) attracts 5%. Value added betel/cardamom products attract 18%. Brewers' spent grain and similar residues (heading 2303) attract 5%. All goods under heading 3006 attract 12%; all goods under heading 3822 attract 12%. DGH import Essentiality certificate is sufficient for inter state stock transfers of same imported goods. UPS/inverter and external batteries sold together are taxed separately by heading. Renewable Energy Projects may use a 70:30 goods to services split for the 1 July 2017-31 December 2018 period; heading 4819 goods (including fibre drums) uniformly taxed at 18% from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarified: specified goods reclassified with applicable concessional and standard rates, and procedural rules set.
Clarification sets GST classification and rates for specified goods per GST Council recommendations: fresh fruits exempt only when supplied as plucked; dried/processed fruits and nuts taxable under headings 0801/0802. Tamarind seeds (heading 1209) not for sowing attract 5% from 1 October 2021; Copra (heading 1203) attracts 5%. Pure henna (heading 1404) attracts 5%. Value added betel/cardamom products attract 18%. Brewers' spent grain and similar residues (heading 2303) attract 5%. All goods under heading 3006 attract 12%; all goods under heading 3822 attract 12%. DGH import Essentiality certificate is sufficient for inter state stock transfers of same imported goods. UPS/inverter and external batteries sold together are taxed separately by heading. Renewable Energy Projects may use a 70:30 goods to services split for the 1 July 2017-31 December 2018 period; heading 4819 goods (including fibre drums) uniformly taxed at 18% from 1 October 2021.
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