https://www.taxtmi.com/circulars?id=65268 Clarification distinguishes exempt fresh fruits and nuts from dried or frozen variants which attract GST; tamarind seeds and other seeds under heading 1209 supplied for non sowing uses attract 5% while seeds for sowing remain nil rated; copra is classified under heading 1203 and not exempt as coconut; pure henna powder and leaves without additives fall under heading 1404 and attract the concessional rate; brewers' spent grain and similar residues are under heading 2303 and attract the specified rate; all goods under heading 3006 and all reagents under heading 3822 are covered by their respective concessional entries; procedural clarifications address essentiality certificates for inter state transfers, separate taxation of UPS and batteries, deemed 70:30 valuation for specified renewable projects retrospectively, and uniform treatment of fibre drums under heading 4819. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65268 Clarification distinguishes exempt fresh fruits and nuts from dried or frozen variants which attract GST; tamarind seeds and other seeds under heading 1209 supplied for non sowing uses attract 5% while seeds for sowing remain nil rated; copra is classified under heading 1203 and not exempt as coconut; pure henna powder and leaves without additives fall under heading 1404 and attract the concessional rate; brewers' spent grain and similar residues are under heading 2303 and attract the specified rate; all goods under heading 3006 and all reagents under heading 3822 are covered by their respective concessional entries; procedural clarifications address essentiality certificates for inter state transfers, separate taxation of UPS and batteries, deemed 70:30 valuation for specified renewable projects retrospectively, and uniform treatment of fibre drums under heading 4819. Circulars GST - States Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65268