<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <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>
    <link>https://www.taxtmi.com/circulars?id=66545</link>
    <description>Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional GST treatment even if supplied without batteries; WCO/HSN guidance supports that absence of batteries does not change the vehicle&#039;s essential character. Napa and similar non-mirror polished building stones qualify for the concessional entry for ready to use non-mirror polished stones. Fresh mangoes are exempt, sliced dried mangoes receive concessional treatment, while other dried forms including pulp attract the standard rate. Treated sewage water under heading 2201 is exempt. Nicotine polacrilex gum for cessation is classifiable under the nicotine oral tariff. Fly ash content condition applied only to aggregate, and pulse milling by products used as cattle feed fall under heading 2302 and attract the concessional rate.</description>
    <language>en-us</language>
    <pubDate>Mon, 08 Aug 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 03 Jul 2023 18:45:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=718417" rel="self" type="application/rss+xml"/>
    <item>
      <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>
      <link>https://www.taxtmi.com/circulars?id=66545</link>
      <description>Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional GST treatment even if supplied without batteries; WCO/HSN guidance supports that absence of batteries does not change the vehicle&#039;s essential character. Napa and similar non-mirror polished building stones qualify for the concessional entry for ready to use non-mirror polished stones. Fresh mangoes are exempt, sliced dried mangoes receive concessional treatment, while other dried forms including pulp attract the standard rate. Treated sewage water under heading 2201 is exempt. Nicotine polacrilex gum for cessation is classifiable under the nicotine oral tariff. Fly ash content condition applied only to aggregate, and pulse milling by products used as cattle feed fall under heading 2302 and attract the concessional rate.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Mon, 08 Aug 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=66545</guid>
    </item>
  </channel>
</rss>