https://www.taxtmi.com/circulars?id=70867 GST treatment is clarified for goods whose classification or applicable rate was disputed. Fresh fruits and nuts are exempt only if neither frozen, dried, nor otherwise processed; copra, pure henna products, brewing and distilling residues, specified pharmaceutical goods, and laboratory reagents receive the respective stated classifications and rates. Original essentiality certificates may support eligible inter-State petroleum stock transfers within the same company, subject to record-based nexus. Separately identifiable UPS or inverter units and external batteries are distinct supplies. Renewable-energy projects may apply the prescribed goods-services valuation mechanism to the stated earlier period, subject to no-refund limits. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 20 Aug 2026 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70867 GST treatment is clarified for goods whose classification or applicable rate was disputed. Fresh fruits and nuts are exempt only if neither frozen, dried, nor otherwise processed; copra, pure henna products, brewing and distilling residues, specified pharmaceutical goods, and laboratory reagents receive the respective stated classifications and rates. Original essentiality certificates may support eligible inter-State petroleum stock transfers within the same company, subject to record-based nexus. Separately identifiable UPS or inverter units and external batteries are distinct supplies. Renewable-energy projects may apply the prescribed goods-services valuation mechanism to the stated earlier period, subject to no-refund limits. Circulars GST - States Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70867