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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 the genus Piper is classified under HS 0904 and attracts 5% GST, while agriculturists supplying dried pepper or raisins from cultivation are exempt where not liable for registration. Salted and spiced ready-to-eat popcorn is treated as namkeen, with GST dependent on pre-packaged and labelled supply; sugar-mixed popcorn is sugar confectionery. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST. The amended compensation cess criteria for specified utility vehicles apply from 26 July 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=70576</link>
      <description>Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while agriculturists supplying dried pepper or raisins from cultivation are exempt where not liable for registration. Salted and spiced ready-to-eat popcorn is treated as namkeen, with GST dependent on pre-packaged and labelled supply; sugar-mixed popcorn is sugar confectionery. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST. The amended compensation cess criteria for specified utility vehicles apply from 26 July 2023.</description>
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