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    <title>Clarification issued by the CBIC regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 55th meeting</title>
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    <description>Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while dried pepper and raisins supplied by an agriculturist who is not liable to registration are exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% or 12% GST depending on packaging, while sugar-mixed popcorn is classified as sugar confectionary and attracts 18% GST; the past period up to 14.02.2025 is regularized on an as is where is basis. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the amended compensation cess entry for utility vehicles applies on or after 26.07.2023.</description>
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      <description>Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while dried pepper and raisins supplied by an agriculturist who is not liable to registration are exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% or 12% GST depending on packaging, while sugar-mixed popcorn is classified as sugar confectionary and attracts 18% GST; the past period up to 14.02.2025 is regularized on an as is where is basis. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the amended compensation cess entry for utility vehicles applies on or after 26.07.2023.</description>
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