Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi
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GST classification clarifications confirm applicable rates on specified goods and regularise past-period issues subject to conditions. Clarification under section 168(1) classifies dual-energy solar cookers under heading 8516 and confirms the applicable rate; treats all sprinklers, including fire water sprinklers, as falling within the sprinkler entry and applicable rate with past-period regularisation; amends the tariff entry to explicitly include parts of poultry-keeping machinery with the applicable rate and past-period regularisation; narrows the scope of 'pre-packaged and labelled' to exclude agricultural farm produce in packages over twenty-five kilogram or litre so such supply will not attract the specified levy, with past-period regularisation; and regularises past supplies of pulses and cereals made to or by government-engaged agencies under approved programmes subject to a Deputy Secretary certificate and reversal or disallowance of input tax credit.
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 clarifications confirm applicable rates on specified goods and regularise past-period issues subject to conditions.
Clarification under section 168(1) classifies dual-energy solar cookers under heading 8516 and confirms the applicable rate; treats all sprinklers, including fire water sprinklers, as falling within the sprinkler entry and applicable rate with past-period regularisation; amends the tariff entry to explicitly include parts of poultry-keeping machinery with the applicable rate and past-period regularisation; narrows the scope of "pre-packaged and labelled" to exclude agricultural farm produce in packages over twenty-five kilogram or litre so such supply will not attract the specified levy, with past-period regularisation; and regularises past supplies of pulses and cereals made to or by government-engaged agencies under approved programmes subject to a Deputy Secretary certificate and reversal or disallowance of input tax credit.
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