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

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.