GST classification: agriculturist exemption for dried produce and specified rates apply to popcorn and AAC blocks. Clarification under section 168 clarifies that pepper of genus Piper is classifiable under HS 0904 with the specified GST rate; dried pepper and raisins supplied by an agriculturist are exempt under the agriculturist exemption in Section 23(1). Ready to eat popcorn with salt and spices is classifiable under HS 2106 90 99 with differential rates depending on packaging and labelling, whereas sugar coated popcorn is classifiable as sugar confectionery. AAC blocks with majority fly ash fall under HS 6815 with the fly ash rate. The Compensation Cess amendment on utility vehicle ground clearance applies from the notification 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: agriculturist exemption for dried produce and specified rates apply to popcorn and AAC blocks.
Clarification under section 168 clarifies that pepper of genus Piper is classifiable under HS 0904 with the specified GST rate; dried pepper and raisins supplied by an agriculturist are exempt under the agriculturist exemption in Section 23(1). Ready to eat popcorn with salt and spices is classifiable under HS 2106 90 99 with differential rates depending on packaging and labelling, whereas sugar coated popcorn is classifiable as sugar confectionery. AAC blocks with majority fly ash fall under HS 6815 with the fly ash rate. The Compensation Cess amendment on utility vehicle ground clearance applies from the notification effective date.
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