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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>
    <link>https://www.taxtmi.com/circulars?id=66639</link>
    <description>Clarifications: electrically operated vehicles remain classifiable under HSN 8703 even if supplied without batteries and attract the concessional five per cent GST; Napa and similar minor polished dimensional stones qualify for the concessional five per cent entry; mango forms under CTH 0804 are distinguished-fresh mangoes exempt, sliced dried concessional, other processed forms including pulp at standard rate; treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation is classifiable under the oral nicotine tariff item at the standard rate; fly ash content condition applies only to aggregates; dal milling by products under heading 2302 attract the concessional rate when used as cattle feed ingredient.</description>
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    <pubDate>Wed, 17 Aug 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>
      <link>https://www.taxtmi.com/circulars?id=66639</link>
      <description>Clarifications: electrically operated vehicles remain classifiable under HSN 8703 even if supplied without batteries and attract the concessional five per cent GST; Napa and similar minor polished dimensional stones qualify for the concessional five per cent entry; mango forms under CTH 0804 are distinguished-fresh mangoes exempt, sliced dried concessional, other processed forms including pulp at standard rate; treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation is classifiable under the oral nicotine tariff item at the standard rate; fly ash content condition applies only to aggregates; dal milling by products under heading 2302 attract the concessional rate when used as cattle feed ingredient.</description>
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      <pubDate>Wed, 17 Aug 2022 00:00:00 +0530</pubDate>
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