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 clarifications for goods: electrical vehicles, stones, mango products, treated sewage water and feed by-products clarified. Clarifies GST classification and applicable Schedule entries for specified goods: electrically operated vehicles are classifiable under HSN 8703 even without fitted batteries; certain brittle ready-to-use stones qualify as non-mirror-polished building stone; fresh mangoes are exempt while sliced dried and other processed mango forms follow their respective taxable entries; treated sewage water is exempt under the water heading; nicotine polacrilex gum for cessation is taxable under the nicotine oral products tariff; the fly ash content condition applies only to aggregates, not bricks; milling by-products for cattle feed fall under heading 2302 and the concessional Schedule I entry, with past periods regularized as recommended.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications for goods: electrical vehicles, stones, mango products, treated sewage water and feed by-products clarified.
Clarifies GST classification and applicable Schedule entries for specified goods: electrically operated vehicles are classifiable under HSN 8703 even without fitted batteries; certain brittle ready-to-use stones qualify as non-mirror-polished building stone; fresh mangoes are exempt while sliced dried and other processed mango forms follow their respective taxable entries; treated sewage water is exempt under the water heading; nicotine polacrilex gum for cessation is taxable under the nicotine oral products tariff; the fly ash content condition applies only to aggregates, not bricks; milling by-products for cattle feed fall under heading 2302 and the concessional Schedule I entry, with past periods regularized as recommended.
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