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    <title>Clarification regarding GST rates &amp; classification (goods).</title>
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    <description>Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS 0713 (branded packed units attract concessional GST; others exempt); almond milk is classifiable under the residual tariff of tariff item 2202 and attracts the higher applicable rate; mechanical sprayers of all types fall under the specific mechanical sprayer entry and attract the concessional rate; imported stores for Indian Naval ships are exempt from GST; goods imported under lease supplying specified services are IGST exempt subject to bond and conditions; parts for solar water heaters under chapters 84, 85 or 94 attract concessional treatment; parts solely or principally for medical devices classify with the devices under Chapter Note 2(b).</description>
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    <pubDate>Mon, 14 Oct 2019 00:00:00 +0530</pubDate>
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      <title>Clarification regarding GST rates &amp; classification (goods).</title>
      <link>https://www.taxtmi.com/circulars?id=63076</link>
      <description>Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS 0713 (branded packed units attract concessional GST; others exempt); almond milk is classifiable under the residual tariff of tariff item 2202 and attracts the higher applicable rate; mechanical sprayers of all types fall under the specific mechanical sprayer entry and attract the concessional rate; imported stores for Indian Naval ships are exempt from GST; goods imported under lease supplying specified services are IGST exempt subject to bond and conditions; parts for solar water heaters under chapters 84, 85 or 94 attract concessional treatment; parts solely or principally for medical devices classify with the devices under Chapter Note 2(b).</description>
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      <pubDate>Mon, 14 Oct 2019 00:00:00 +0530</pubDate>
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