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    <title>Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022</title>
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    <description>Rab, distinct from molasses, is classifiable under tariff heading 1702 and attracts the GST rate for that heading. By-products of pulse/dal milling (Chilka, Khanda, Churi/Chuni) are fully exempt from GST from 1 January 2023 and interim matters are regularised on an &quot;as is&quot; basis. Carbonated fruit beverages are assigned HS 220299 and fall under the specific notification entries with applicable GST and compensation cess; snack pellets manufactured by extrusion are classifiable under 1905 90 30. SUVs meeting all four specified criteria attract the stated compensation cess. Importers of goods listed in Notification No. 3/2017 may claim a lower IGST rate where eligible.</description>
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      <description>Rab, distinct from molasses, is classifiable under tariff heading 1702 and attracts the GST rate for that heading. By-products of pulse/dal milling (Chilka, Khanda, Churi/Chuni) are fully exempt from GST from 1 January 2023 and interim matters are regularised on an &quot;as is&quot; basis. Carbonated fruit beverages are assigned HS 220299 and fall under the specific notification entries with applicable GST and compensation cess; snack pellets manufactured by extrusion are classifiable under 1905 90 30. SUVs meeting all four specified criteria attract the stated compensation cess. Importers of goods listed in Notification No. 3/2017 may claim a lower IGST rate where eligible.</description>
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