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    <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.</title>
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    <description>Extruded or expanded savoury or salted snack products manufactured by extrusion and classifiable under HS 1905 90 30 attract 12% GST from 10.10.2024 (past periods liable at 18%), while un fried or un cooked extruded snack pellets remain at 5%. Roof Mounted Package Unit air conditioning machines for railways are classified under HS 8415 and attract 28% GST. Two wheeler seats are classifiable under the two wheeler parts heading and attract 28% GST. Car seat assemblies, previously at 18% under HS 9401, are charged 28% from 10.10.2024 prospectively.</description>
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