https://www.taxtmi.com/circulars?id=63279 Clarification sets GST treatment: dried leguminous vegetables subjected only to moisture-removing heat remain under HS 0713 (5% if branded/packed; otherwise exempt); almond milk classifies under 2202 99 90 at 18%; mechanical sprayers of all types fall under entry No. 195B and attract 12%; imported naval stores are GST-exempt; imports taken on lease for use after import qualify for IGST exemption subject to Condition No. 102 and aligned notification wording; parts for solar water heaters under chapters 84/85/94 attract 5%; parts solely/principally for medical devices under headings 9018/9019/9021/9022 attract 12% per Chapter Note 2(b). en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 05 Dec 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63279 Clarification sets GST treatment: dried leguminous vegetables subjected only to moisture-removing heat remain under HS 0713 (5% if branded/packed; otherwise exempt); almond milk classifies under 2202 99 90 at 18%; mechanical sprayers of all types fall under entry No. 195B and attract 12%; imported naval stores are GST-exempt; imports taken on lease for use after import qualify for IGST exemption subject to Condition No. 102 and aligned notification wording; parts for solar water heaters under chapters 84/85/94 attract 5%; parts solely/principally for medical devices under headings 9018/9019/9021/9022 attract 12% per Chapter Note 2(b). Circulars GST - States Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63279