https://www.taxtmi.com/circulars?id=63164 Clarifies GST classification and rates: dried leguminous vegetables under HS 0713 remain so when only heat-treated and attract 5% if branded and packed else exempt; almond milk classifies under 2202 99 90 at 18%; mechanical sprayers are covered by Schedule II entry No.195B at 12%; imported naval stores are GST-exempt under Customs Act provisions; imports under lease are exempt from IGST when tied to supply services under Schedule II subject to Condition No.102; solar water heater parts under Chapters 84/85/94 attract 5%; parts solely for medical devices under Chapter 90 note 2(b) attract 12% IGST. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63164 Clarifies GST classification and rates: dried leguminous vegetables under HS 0713 remain so when only heat-treated and attract 5% if branded and packed else exempt; almond milk classifies under 2202 99 90 at 18%; mechanical sprayers are covered by Schedule II entry No.195B at 12%; imported naval stores are GST-exempt under Customs Act provisions; imports under lease are exempt from IGST when tied to supply services under Schedule II subject to Condition No.102; solar water heater parts under Chapters 84/85/94 attract 5%; parts solely for medical devices under Chapter 90 note 2(b) attract 12% IGST. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63164