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: solar cookers, sprinklers, machinery parts and packaged produce reclassified and past issues regularized with conditions. Clarification under section 168 clarifies that dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers including fire water sprinklers attract 12% GST and past-period issues are regularised on an 'as is where is' basis. Parts of poultry-keeping machinery fall under tariff item 84369100 and attract 12% GST, with the Schedule amended to include parts and past-period regularisation. The definition of 'pre-packaged and labelled' excludes agricultural produce in packages exceeding 25 kilogram or 25 litre, removing the 5% levy on such supplies, and past doubts are regularised.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: solar cookers, sprinklers, machinery parts and packaged produce reclassified and past issues regularized with conditions.
Clarification under section 168 clarifies that dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers including fire water sprinklers attract 12% GST and past-period issues are regularised on an "as is where is" basis. Parts of poultry-keeping machinery fall under tariff item 84369100 and attract 12% GST, with the Schedule amended to include parts and past-period regularisation. The definition of "pre-packaged and labelled" excludes agricultural produce in packages exceeding 25 kilogram or 25 litre, removing the 5% levy on such supplies, and past doubts are regularised.
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