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GST classification clarifications: specific goods like leguminous vegetables, almond milk, sprayers and medical parts receive defined tariff treatment. Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS Code 0713 and may be exempt or attract concessional GST when branded and packed; almond milk is not fruit juice and falls under the residual tariff entry attracting the standard rate for that entry. Mechanical sprayers of all types are covered by the concessional schedule entry. Imported stores for Indian naval ships are exempt from GST. Imports under lease supplying services covered by supply-of-service provisions are IGST-exempt subject to bond conditions. Parts for solar water heaters and parts solely for medical devices attract concessional rates applicable to those devices.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: specific goods like leguminous vegetables, almond milk, sprayers and medical parts receive defined tariff treatment.
Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS Code 0713 and may be exempt or attract concessional GST when branded and packed; almond milk is not fruit juice and falls under the residual tariff entry attracting the standard rate for that entry. Mechanical sprayers of all types are covered by the concessional schedule entry. Imported stores for Indian naval ships are exempt from GST. Imports under lease supplying services covered by supply-of-service provisions are IGST-exempt subject to bond conditions. Parts for solar water heaters and parts solely for medical devices attract concessional rates applicable to those devices.
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