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
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GST classification updates: clarified rates and HS codes for Rab, pulse by products, beverages, snacks, SUVs, and IGST imports. Rab is classifiable under Tariff heading 1702 and attracts GST at eighteen percent. By-products of pulse/dal milling such as Chilka, Khanda and Churi/Chuni are fully exempt from GST irrespective of end use from 1 January 2023, with transactions from 3 August 2022 regularized on an as is basis. Carbonated fruit beverages containing carbon dioxide are covered by a specific HS classification and attract the highest GST slab plus compensation cess. Extruded snack pellets are classifiable as extruded savoury products attracting GST at eighteen percent. SUVs meet compensation cess only if all specified technical criteria are satisfied. Importers of goods listed for specified purposes may claim a lower IGST rate where eligible under another notification.
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: clarified rates and HS codes for Rab, pulse by products, beverages, snacks, SUVs, and IGST imports.
Rab is classifiable under Tariff heading 1702 and attracts GST at eighteen percent. By-products of pulse/dal milling such as Chilka, Khanda and Churi/Chuni are fully exempt from GST irrespective of end use from 1 January 2023, with transactions from 3 August 2022 regularized on an as is basis. Carbonated fruit beverages containing carbon dioxide are covered by a specific HS classification and attract the highest GST slab plus compensation cess. Extruded snack pellets are classifiable as extruded savoury products attracting GST at eighteen percent. SUVs meet compensation cess only if all specified technical criteria are satisfied. Importers of goods listed for specified purposes may claim a lower IGST rate where eligible under another notification.
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