https://www.taxtmi.com/circulars?id=67099 Clarification establishes revised GST classification and applicable rates for specified goods, regularises past-period treatment on an "as is" basis where genuine interpretational doubts existed, and confirms that certain items attract 5% GST while others remain at 18% as appropriate. Supply of raw cotton by agriculturists to registered cooperatives is taxable at 5% under reverse charge. Goods under HSN 9021 will attract a uniform 5% GST, and no refunds will be granted where GST was already paid at higher rates. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 17 Jan 2024 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67099 Clarification establishes revised GST classification and applicable rates for specified goods, regularises past-period treatment on an "as is" basis where genuine interpretational doubts existed, and confirms that certain items attract 5% GST while others remain at 18% as appropriate. Supply of raw cotton by agriculturists to registered cooperatives is taxable at 5% under reverse charge. Goods under HSN 9021 will attract a uniform 5% GST, and no refunds will be granted where GST was already paid at higher rates. Circulars GST - States Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67099