Circular clarifies GST rates and classification of goods based...
GST rates: Solar cookers 12%, fire sprinklers 12%, poultry machinery parts 12%. Farm produce >25kg/L exempt. Pulses/cereals for weaker sections regularized.
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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.
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Circular clarifies GST rates and classification of goods based on GST Council recommendations in its 53rd meeting. Solar cookers working on dual energy attract 12% GST. Fire water sprinklers attract 12% GST. Parts of poultry-keeping machinery attract 12% GST. Agricultural farm produce in packages over 25kg/25L excluded from pre-packaged and labelled definition, hence exempt from 5% GST. Supplies of pulses/cereals to/by government agencies for distribution to weaker sections regularized for past period subject to conditions. Issues regularized on as is where is basis for prevailing genuine doubts.
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