https://www.taxtmi.com/circulars?id=66941 Clarification implements GST rate reductions for specified goods effective 27th July, 2023 and regularises past-period treatment on an "as is" basis where genuine interpretational doubts existed. Key changes: uncooked extruded snack pellets (CTH 1905), fish soluble paste (CTH 2309), and imitation zari thread (tariff heading 5605) move to 5% GST; ready to eat extruded snacks remain at the higher rate. Supply of raw cotton by agriculturists to cooperatives is taxable at 5% under reverse charge. Goods under HSN 9021 attract a uniform 5% rate. No refunds will be granted where higher GST was earlier paid. en-us Wed, 16 Aug 2023 00:00:00 +0530 Fri, 03 Nov 2023 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66941 Clarification implements GST rate reductions for specified goods effective 27th July, 2023 and regularises past-period treatment on an "as is" basis where genuine interpretational doubts existed. Key changes: uncooked extruded snack pellets (CTH 1905), fish soluble paste (CTH 2309), and imitation zari thread (tariff heading 5605) move to 5% GST; ready to eat extruded snacks remain at the higher rate. Supply of raw cotton by agriculturists to cooperatives is taxable at 5% under reverse charge. Goods under HSN 9021 attract a uniform 5% rate. No refunds will be granted where higher GST was earlier paid. Circulars GST - States Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66941