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: specified goods and supplies regularized with certification and input tax credit conditions. Solar cookers operating on dual energy are classifiable under heading 8516 and attract the 12% GST rate. All sprinklers, including fire water sprinklers, attract 12% GST, and past doubts are regularized on an as is where is basis. Parts of poultry-keeping machinery are classifiable under tariff item 84369100 and attract 12% GST; the schedule entry was amended to include parts and past issues are regularized. Pre-packaged agricultural produce in packages over 25 kilogram or 25 litre is excluded from the expression pre-packaged and labelled, so it will not attract the 5% levy. Supplies of pulses and cereals to or by government-engaged agencies for approved schemes from 01.07.2017 to 17.07.2022 are regularized subject to a Deputy Secretary certificate and reversal of Input Tax Credit if availed.
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: specified goods and supplies regularized with certification and input tax credit conditions.
Solar cookers operating on dual energy are classifiable under heading 8516 and attract the 12% GST rate. All sprinklers, including fire water sprinklers, attract 12% GST, and past doubts are regularized on an as is where is basis. Parts of poultry-keeping machinery are classifiable under tariff item 84369100 and attract 12% GST; the schedule entry was amended to include parts and past issues are regularized. Pre-packaged agricultural produce in packages over 25 kilogram or 25 litre is excluded from the expression pre-packaged and labelled, so it will not attract the 5% levy. Supplies of pulses and cereals to or by government-engaged agencies for approved schemes from 01.07.2017 to 17.07.2022 are regularized subject to a Deputy Secretary certificate and reversal of Input Tax Credit if availed.
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