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    <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June,2022 at Chandigarh</title>
    <link>https://www.taxtmi.com/circulars?id=65844</link>
    <description>Clarifies GST classification and rates: electrically operated vehicles fall under HSN 8703 and attract the concessional rate even without batteries; Napa and similar minor polished building stones qualify for concessional treatment; fresh mangoes are exempt, sliced dried mangoes attract concessional rate while other dried forms including pulp attract the standard taxable rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with the applicable taxable rate; the 90% fly ash content condition applies only to aggregates and not bricks; pulse milling by products used as cattle feed are classifiable under bran/residues heading and attract the concessional rate, with past periods regularised.</description>
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    <pubDate>Wed, 10 Aug 2022 00:00:00 +0530</pubDate>
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      <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June,2022 at Chandigarh</title>
      <link>https://www.taxtmi.com/circulars?id=65844</link>
      <description>Clarifies GST classification and rates: electrically operated vehicles fall under HSN 8703 and attract the concessional rate even without batteries; Napa and similar minor polished building stones qualify for concessional treatment; fresh mangoes are exempt, sliced dried mangoes attract concessional rate while other dried forms including pulp attract the standard taxable rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with the applicable taxable rate; the 90% fly ash content condition applies only to aggregates and not bricks; pulse milling by products used as cattle feed are classifiable under bran/residues heading and attract the concessional rate, with past periods regularised.</description>
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