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    <title>GST Rates and classification of goods — C.B.E. &amp; C. clarifications by short FAQs dated 29-09-2017</title>
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    <description>Classification and applicable GST rates are determined by HS codes, product form and end-use: certain unprocessed agricultural goods and seeds are Nil-rated while processed, value-added or differently purposed variants attract specified GST rates. The FAQs assign HS headings to a range of goods and state that residual entries apply higher rates to parts and accessories; they also note special rules such as reverse charge liability for purchases from agriculturists and exemption from compensation cess for ambulances factory-fitted with required equipment.</description>
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