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    <title>Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh</title>
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    <description>Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional Schedule I rate even if supplied without batteries; Napa and similar minor polished ready to use stones qualify under the non mirror polished concessional entry; mangoes under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the general rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation classifies under tariff 2404 91 00; the 90% fly ash condition applies only to aggregate; and pulse milling by products (chilka, khanda, churi) fall under heading 2302 and attract the concessional Schedule I rate, with past periods regularized as recommended.</description>
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    <pubDate>Mon, 05 Sep 2022 00:00:00 +0530</pubDate>
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      <title>Clarification regarding GST rates and classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh</title>
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      <description>Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional Schedule I rate even if supplied without batteries; Napa and similar minor polished ready to use stones qualify under the non mirror polished concessional entry; mangoes under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the general rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation classifies under tariff 2404 91 00; the 90% fly ash condition applies only to aggregate; and pulse milling by products (chilka, khanda, churi) fall under heading 2302 and attract the concessional Schedule I rate, with past periods regularized as recommended.</description>
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      <pubDate>Mon, 05 Sep 2022 00:00:00 +0530</pubDate>
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