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    <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 55th meeting held on the 21st December, 2024, at Jaisalmer.</title>
    <link>https://www.taxtmi.com/circulars?id=68257</link>
    <description>The circular clarifies that pepper of genus Piper is classifiable under HS 0904 at 5% GST and dried pepper or raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the WBGST Act; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is treated as sugar confectionery at 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 at 12% GST; and the amended Compensation Cess entry for utility vehicles applies from the notified effective date.</description>
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    <pubDate>Tue, 18 Mar 2025 00:00:00 +0530</pubDate>
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      <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 55th meeting held on the 21st December, 2024, at Jaisalmer.</title>
      <link>https://www.taxtmi.com/circulars?id=68257</link>
      <description>The circular clarifies that pepper of genus Piper is classifiable under HS 0904 at 5% GST and dried pepper or raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the WBGST Act; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is treated as sugar confectionery at 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 at 12% GST; and the amended Compensation Cess entry for utility vehicles applies from the notified effective date.</description>
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      <pubDate>Tue, 18 Mar 2025 00:00:00 +0530</pubDate>
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