Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
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GST classification updates clarify electric vehicles without batteries, mango forms, stone finishes, treated sewage water, nicotine gum, and pulse by-products. Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional Schedule I rate even if supplied without batteries; Napa and similar minor polished ready to use stones qualify under the non mirror polished concessional entry; mangoes under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the general rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation classifies under tariff 2404 91 00; the 90% fly ash condition applies only to aggregate; and pulse milling by products (chilka, khanda, churi) fall under heading 2302 and attract the concessional Schedule I rate, with past periods regularized as recommended.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification updates clarify electric vehicles without batteries, mango forms, stone finishes, treated sewage water, nicotine gum, and pulse by-products.
Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional Schedule I rate even if supplied without batteries; Napa and similar minor polished ready to use stones qualify under the non mirror polished concessional entry; mangoes under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the general rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation classifies under tariff 2404 91 00; the 90% fly ash condition applies only to aggregate; and pulse milling by products (chilka, khanda, churi) fall under heading 2302 and attract the concessional Schedule I rate, with past periods regularized as recommended.
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