https://www.taxtmi.com/circulars?id=65348 Clarifies GST classification and rates for identified goods per GST Council recommendations: fresh fruits and nuts are exempt only when supplied unprocessed; dried fruits and nuts are taxable. Seeds under heading 1209 (including tamarind seeds) are nil-rated only when for sowing; otherwise they attract a concessional rate. Copra is excluded from coconut exemption. All goods under heading 3006 and heading 3822 attract the specified concessional rates. Operational rulings cover acceptance of original DGH Essentiality certificates for inter state stock transfers, separate taxation of UPS and external batteries, 70:30 valuation for renewable projects, and uniform treatment of fibre drums. en-us Mon, 25 Oct 2021 00:00:00 +0530 Tue, 18 Jan 2022 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65348 Clarifies GST classification and rates for identified goods per GST Council recommendations: fresh fruits and nuts are exempt only when supplied unprocessed; dried fruits and nuts are taxable. Seeds under heading 1209 (including tamarind seeds) are nil-rated only when for sowing; otherwise they attract a concessional rate. Copra is excluded from coconut exemption. All goods under heading 3006 and heading 3822 attract the specified concessional rates. Operational rulings cover acceptance of original DGH Essentiality certificates for inter state stock transfers, separate taxation of UPS and external batteries, 70:30 valuation for renewable projects, and uniform treatment of fibre drums. Circulars GST - States Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65348