Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022

GST classification updates clarify rates, exemptions, HS codes, and SUV cess applicability for specified goods.

Rab is classifiable under Tariff heading 1702 and attracts GST at 18%. By-products of dal/pulse milling (chilka, khanda, churi/chuni) are fully exempt regardless of end use and interim matters are regularized on an 'as is' basis. Carbonated fruit beverages are classed under HS 2202 99 and attract 28% GST and compensation cess; an exclusion has been added in Schedule II. Extruded snack pellets (fryums) fall under tariff item 1905 90 30 and attract 18% GST. Compensation cess at the higher rate applies to vehicles meeting all SUV specifications. Importers may claim lower IGST where eligible.