Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer
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GST classification clarifications: specify taxable rates and exemption treatment for pepper, raisins, popcorn, AAC blocks, and vehicle cess applicability. Clarification directs uniform GST treatment: pepper of genus Piper attracts the concessional pepper rate and dried pepper and raisins supplied by agriculturists are exempt from GST and not liable for registration; ready-to-eat popcorn mixed with salt and spices is taxed at a lower rate when not pre-packaged and at a higher rate when packaged and labelled, while sugar-coated popcorn is treated as confectionery at the higher rate and prior doubts on ready-to-eat popcorn are regularised for the past period; AAC blocks with majority fly ash attract the fly ash article rate; and the amended compensation cess entry applies from its stated effective date.
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: specify taxable rates and exemption treatment for pepper, raisins, popcorn, AAC blocks, and vehicle cess applicability.
Clarification directs uniform GST treatment: pepper of genus Piper attracts the concessional pepper rate and dried pepper and raisins supplied by agriculturists are exempt from GST and not liable for registration; ready-to-eat popcorn mixed with salt and spices is taxed at a lower rate when not pre-packaged and at a higher rate when packaged and labelled, while sugar-coated popcorn is treated as confectionery at the higher rate and prior doubts on ready-to-eat popcorn are regularised for the past period; AAC blocks with majority fly ash attract the fly ash article rate; and the amended compensation cess entry applies from its stated effective date.
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