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of <h1>Andhra Pradesh GST Circular: Tariff Clarifications for Rab, Snack Pellets, Carbonated Beverages, and SUVs; Exemptions for Dal By-products.</h1> The Government of Andhra Pradesh issued a circular clarifying GST rates and classifications based on the GST Council's recommendations from its 48th meeting. Key points include: 'Rab' is classified under tariff heading 1702 with an 18% GST rate; by-products of milling dal/pulses are exempt from GST; carbonated fruit beverages are classified under HS code 2202 99, attracting 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; and certain imported goods can benefit from a lower IGST rate of 5%.
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