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of <h1>Tamil Nadu Clarifies GST Rates: 'Rab' at 18%, Exemptions for Dal By-products, and SUV Cess Details.</h1> The circular issued by the Tamil Nadu Commercial Taxes Department provides clarifications on GST rates and classifications based on the GST Council's 48th meeting recommendations. It specifies that 'Rab' is classified under heading 1702 with an 18% GST rate. By-products of dal milling are exempt from GST. Carbonated beverages with fruit juice have an HS code of 2202 99, attracting a 28% GST and 12% compensation cess. Snack pellets like 'fryums' are classified under tariff item 1905 90 30 with an 18% GST rate. SUVs meeting specific criteria incur a 22% compensation cess. The IGST rate for certain goods is clarified, allowing importers to claim a lower rate if eligible.
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