West Bengal clarifies GST: Reduced rates for snack pellets, fish paste, imitation zari; Raw cotton taxed via reverse charge.

The circular from the West Bengal Directorate of Commercial Taxes clarifies GST rates and classifications for specific goods as recommended by the GST Council in its 50th meeting. Key changes include reduced GST rates for un-fried snack pellets, fish soluble paste, and imitation zari thread or yarn, now taxed at 5%. The supply of raw cotton by agriculturists to cooperatives is taxable at 5% on a reverse charge basis. Past GST issues for desiccated coconut, biomass briquettes, areca leaf products, and goods under HSN heading 9021 are regularized on an "as is" basis. No refunds will be issued for previously paid higher GST rates.

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