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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 21st December, 2024, at Jaisalmer</title>
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    <description>Pepper of genus Piper, whether green, white or black, is classified under HS 0904 and attracts 5% GST, while an agriculturist supplying dried pepper or raisins from cultivation is exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% GST or 12% GST depending on packaging, while caramel popcorn falls under HS 1704 90 90 and attracts 18% GST. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the compensation cess amendment applies on or after 26.07.2023.</description>
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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 21st December, 2024, at Jaisalmer</title>
      <link>https://www.taxtmi.com/circulars?id=70141</link>
      <description>Pepper of genus Piper, whether green, white or black, is classified under HS 0904 and attracts 5% GST, while an agriculturist supplying dried pepper or raisins from cultivation is exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% GST or 12% GST depending on packaging, while caramel popcorn falls under HS 1704 90 90 and attracts 18% GST. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the compensation cess amendment applies on or after 26.07.2023.</description>
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