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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 is classifiable under Tariff Heading 1702 attracting 18% GST. By-products of dal/pulses milling (Chilka, Khanda, Churi/Chuni) are fully exempt irrespective of end-use and interim transactions are regularized on an &quot;as is&quot; basis. Carbonated fruit drinks with fruit juice classify under HS 2202 99 and attract 28% GST plus Compensation Cess; snack pellets made by extrusion fall under tariff item 1905 90 30 with 18% GST. Compensation Cess higher rate applies to SUVs meeting all four specified specifications. Importers may claim lower IGST rates where eligible.</description>
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    <pubDate>Tue, 28 Mar 2023 00:00:00 +0530</pubDate>
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      <description>Rab is classifiable under Tariff Heading 1702 attracting 18% GST. By-products of dal/pulses milling (Chilka, Khanda, Churi/Chuni) are fully exempt irrespective of end-use and interim transactions are regularized on an &quot;as is&quot; basis. Carbonated fruit drinks with fruit juice classify under HS 2202 99 and attract 28% GST plus Compensation Cess; snack pellets made by extrusion fall under tariff item 1905 90 30 with 18% GST. Compensation Cess higher rate applies to SUVs meeting all four specified specifications. Importers may claim lower IGST rates where eligible.</description>
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