https://www.taxtmi.com/circulars?id=68241 Clarification of GST classification and rates: pepper of genus Piper is under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by an agriculturist are exempt and such agriculturists are not liable to registration under Section 23(1) of the CGST Act. Ready-to-eat popcorn mixed with salt and spices is under HS 2106 90 99 and attracts 5% GST if other than pre-packaged and labelled and 12% if packaged and labelled; sugar-coated popcorn is under HS 1704 90 90 at 18% GST. AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST. The Central TRU circular is to apply mutatis mutandis to the Goa GST Act. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68241 Clarification of GST classification and rates: pepper of genus Piper is under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by an agriculturist are exempt and such agriculturists are not liable to registration under Section 23(1) of the CGST Act. Ready-to-eat popcorn mixed with salt and spices is under HS 2106 90 99 and attracts 5% GST if other than pre-packaged and labelled and 12% if packaged and labelled; sugar-coated popcorn is under HS 1704 90 90 at 18% GST. AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST. The Central TRU circular is to apply mutatis mutandis to the Goa GST Act. Circulars GST - States Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68241