Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.
CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.
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