https://www.taxtmi.com/circulars?id=63067 Clarification on GST classification and rates: dried leguminous vegetables subjected only to mild heat treatment remain classified as dried legumes (5% if branded and packed; otherwise exempt); almond milk is classed under the residual beverage entry (18%); mechanical sprayers of all types are covered by the mechanical sprayer entry at 12%; parts for solar water heaters and systems falling under chapters 84, 85 and 94 attract 5%; parts solely or principally for specified medical devices classify with the device and attract 12%; imported naval stores are GST-exempt; imports under lease supplying certain services are IGST-exempt subject to bond conditions. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63067 Clarification on GST classification and rates: dried leguminous vegetables subjected only to mild heat treatment remain classified as dried legumes (5% if branded and packed; otherwise exempt); almond milk is classed under the residual beverage entry (18%); mechanical sprayers of all types are covered by the mechanical sprayer entry at 12%; parts for solar water heaters and systems falling under chapters 84, 85 and 94 attract 5%; parts solely or principally for specified medical devices classify with the device and attract 12%; imported naval stores are GST-exempt; imports under lease supplying certain services are IGST-exempt subject to bond conditions. Circulars GST - States Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63067