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of The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations include: pepper of genus Piper attracts 5% GST, with exemption for agriculturists supplying dried pepper; agriculturists supplying raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5% GST (unpackaged) or 12% GST (packaged), while caramel popcorn attracts 18% GST; AAC blocks with over 50% fly ash content attract 12% GST; and the amended compensation cess on utility vehicles with specific dimensions applies from July 26, 2023 onward.
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