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    <title>Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, via video conferencing</title>
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    <description>Clarifies GST positions: Rab, a semi solid sugarcane product distinct from molasses, is classifiable under tariff heading 1702. By products of pulse milling (chilka, khanda, churi/chuni) are fully exempt from GST irrespective of end use, with interim period transactions regularized on an as is basis. Carbonated beverages containing fruit drink or juice are assigned the specified HS grouping and attracted the higher GST and compensation cess as notified, with an exclusion inserted to prevent overlap. Extruded snack pellets are classifiable as extruded or expanded savoury products and taxed accordingly.</description>
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      <description>Clarifies GST positions: Rab, a semi solid sugarcane product distinct from molasses, is classifiable under tariff heading 1702. By products of pulse milling (chilka, khanda, churi/chuni) are fully exempt from GST irrespective of end use, with interim period transactions regularized on an as is basis. Carbonated beverages containing fruit drink or juice are assigned the specified HS grouping and attracted the higher GST and compensation cess as notified, with an exclusion inserted to prevent overlap. Extruded snack pellets are classifiable as extruded or expanded savoury products and taxed accordingly.</description>
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      <pubDate>Tue, 17 Jan 2023 00:00:00 +0530</pubDate>
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