Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting help on 21st December, 2024, at Jaisalmer
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GST classification and rates clarified for pepper, raisins, ready to eat popcorn and fly ash AAC blocks, with past period regularisation. Pepper of genus Piper is classifiable under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by agriculturists from cultivation are exempt and not liable to register. Ready to eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 and attracts 5% GST if non prepackaged and 12% GST if prepackaged and labelled, while popcorn mixed with sugar is classifiable under HS 1704 90 90 attracting 18% GST; treatment for salted/spiced popcorn is regularised for past periods. AAC blocks with over 50% fly ash fall under HS 6815 and attract the fly ash rate. The compensation cess amendment on vehicle ground clearance applies from its substitution 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 and rates clarified for pepper, raisins, ready to eat popcorn and fly ash AAC blocks, with past period regularisation.
Pepper of genus Piper is classifiable under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by agriculturists from cultivation are exempt and not liable to register. Ready to eat popcorn mixed with salt and spices is classifiable under HS 2106 90 99 and attracts 5% GST if non prepackaged and 12% GST if prepackaged and labelled, while popcorn mixed with sugar is classifiable under HS 1704 90 90 attracting 18% GST; treatment for salted/spiced popcorn is regularised for past periods. AAC blocks with over 50% fly ash fall under HS 6815 and attract the fly ash rate. The compensation cess amendment on vehicle ground clearance applies from its substitution date.
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