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    <title>Clarification regarding GST rates &amp; classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow</title>
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    <description>GST classification clarifications distinguish fresh fruits and nuts from dried or processed products, classify tamarind seeds according to sowing use, and treat copra separately from coconut. They prescribe rates for pure henna, sweet supari, flavoured illaichi, brewing and distilling residues, pharmaceutical goods, and laboratory reagents. Separate pricing of a UPS or inverter and external battery results in distinct supplies. The circular also addresses essentiality certificates for petroleum-operation stock transfers, deemed valuation for specified renewable energy projects, and the treatment of fibre drums during periods of rate ambiguity.</description>
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