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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>
    <link>https://www.taxtmi.com/circulars?id=69543</link>
    <description>GST rate and classification were clarified for extruded or expanded savoury food products, RMPU air conditioning machines for railways, and seats used in motor vehicles and two-wheelers. Extruded or expanded savoury or salted products falling under HS 1905 90 30 attract GST at 12% prospectively, while un-fried or un-cooked snack pellets continue at 5% and the past period remains taxable at 18%. RMPU air conditioning machines are classifiable under HS 8415. Seats for two-wheelers fall under HS 8714, and car seats under HS 9401, with the revised rate on car seats applying prospectively.</description>
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    <pubDate>Sat, 14 Dec 2024 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 54th meeting held on 9th September, 2024 at New Delhi</title>
      <link>https://www.taxtmi.com/circulars?id=69543</link>
      <description>GST rate and classification were clarified for extruded or expanded savoury food products, RMPU air conditioning machines for railways, and seats used in motor vehicles and two-wheelers. Extruded or expanded savoury or salted products falling under HS 1905 90 30 attract GST at 12% prospectively, while un-fried or un-cooked snack pellets continue at 5% and the past period remains taxable at 18%. RMPU air conditioning machines are classifiable under HS 8415. Seats for two-wheelers fall under HS 8714, and car seats under HS 9401, with the revised rate on car seats applying prospectively.</description>
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      <pubDate>Sat, 14 Dec 2024 00:00:00 +0530</pubDate>
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