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<h1>New GST Rates: Pepper and Raisins Exempt for Farmers, Popcorn Ranges from 5% to 18%</h1> The circular issued by the Government of Goa clarifies GST rates and classifications based on the GST Council's 55th meeting recommendations. Key points include: pepper of genus Piper attracts 5% GST, with agriculturists exempt from GST on dried pepper supply; raisins supplied by agriculturists are GST-exempt; ready-to-eat popcorn is taxed at 5% if unpackaged and 12% if packaged, with caramel popcorn attracting 18% GST; autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST; and amended entry 52B for SUVs applies from 26th July 2023. Difficulties in implementation should be reported to the Board.