https://www.taxtmi.com/circulars?id=67437 Clarification on GST classification and rates: fresh fruits exempt only if not frozen or dried; dried fruits taxable. Tamarind and seeds under the seeds heading attract concessional GST when not for sowing. Copra excluded from coconut exemption and taxable. Pure henna powder and leaves classify as vegetable dye materials and attract the concessional rate. Laboratory and diagnostic reagents under the reagents heading qualify for the concessional laboratory rate. Original/import essentiality certificate from the Directorate General of Hydrocarbons suffices for intra-company inter State stock transfers when records establish nexus. en-us Mon, 11 Oct 2021 00:00:00 +0530 Wed, 22 May 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67437 Clarification on GST classification and rates: fresh fruits exempt only if not frozen or dried; dried fruits taxable. Tamarind and seeds under the seeds heading attract concessional GST when not for sowing. Copra excluded from coconut exemption and taxable. Pure henna powder and leaves classify as vegetable dye materials and attract the concessional rate. Laboratory and diagnostic reagents under the reagents heading qualify for the concessional laboratory rate. Original/import essentiality certificate from the Directorate General of Hydrocarbons suffices for intra-company inter State stock transfers when records establish nexus. Circulars GST - States Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67437