https://www.taxtmi.com/circulars?id=60971 Clarification of GST classification and rates: Sattu (flour mixes) is nil if unbranded and 5% if branded and packed; fish meal and MBM used as inputs are taxable under flours/meals heading attracting the higher concessional rate rather than the nil rate for prepared feeds; feed supplements are classified by form and ordinary use, distinguishing ready to use animal feed supplements from general use vitamins/provitamins; bulk LPG supplied for bottling and ultimate domestic household use qualifies for the domestic LPG concessional rate; polypropylene bags including BOPP laminated variants are plastic packing articles attracting the plastics rate; wood logs for pulping are timber in rough and taxed accordingly; bagasse board, plain or laminated, enjoys the specific concessional rate; pre packed embroidered three piece fabric sets remain fabrics and attract the fabric rate; concessional treatment for WTEP goods applies only to specified machinery chapters and requires supplier due diligence; turbochargers are classified under the machinery heading attracting its rate; interstate movements of goods for service provision on own account without transfer of title are not supplies and not subject to integrated tax. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 15 May 2019 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60971 Clarification of GST classification and rates: Sattu (flour mixes) is nil if unbranded and 5% if branded and packed; fish meal and MBM used as inputs are taxable under flours/meals heading attracting the higher concessional rate rather than the nil rate for prepared feeds; feed supplements are classified by form and ordinary use, distinguishing ready to use animal feed supplements from general use vitamins/provitamins; bulk LPG supplied for bottling and ultimate domestic household use qualifies for the domestic LPG concessional rate; polypropylene bags including BOPP laminated variants are plastic packing articles attracting the plastics rate; wood logs for pulping are timber in rough and taxed accordingly; bagasse board, plain or laminated, enjoys the specific concessional rate; pre packed embroidered three piece fabric sets remain fabrics and attract the fabric rate; concessional treatment for WTEP goods applies only to specified machinery chapters and requires supplier due diligence; turbochargers are classified under the machinery heading attracting its rate; interstate movements of goods for service provision on own account without transfer of title are not supplies and not subject to integrated tax. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60971