Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST classification clarification covers solar cookers, sprinklers, poultry machinery parts, and pre-packaged agricultural produce. Clarification is issued on GST rates and classification for solar cookers, sprinklers, parts of poultry-keeping machinery, and agricultural farm produce. Dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers, including fire water sprinklers, attract 12% GST; and parts of poultry-keeping machinery attract 12% GST under tariff item 84369100. Agricultural farm produce in packages exceeding 25 kilogram or 25 litre is excluded from 'pre-packaged and labelled' and does not attract 5% GST.
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 clarification covers solar cookers, sprinklers, poultry machinery parts, and pre-packaged agricultural produce.
Clarification is issued on GST rates and classification for solar cookers, sprinklers, parts of poultry-keeping machinery, and agricultural farm produce. Dual-energy solar cookers are classifiable under heading 8516 and attract 12% GST; all sprinklers, including fire water sprinklers, attract 12% GST; and parts of poultry-keeping machinery attract 12% GST under tariff item 84369100. Agricultural farm produce in packages exceeding 25 kilogram or 25 litre is excluded from "pre-packaged and labelled" and does not attract 5% GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.