TaxTMI 
TaxTMI 
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June,2022 at Chandigarh
X X X X Extracts X X X X
X X X X Extracts X X X X
....June,2022 at Chandigarh -reg. Based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June at Chandigarh, clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%: 2.1. Representations have been received seeking clarification regarding the applicable rate of GST on electrically operated vehicle without any battery fitted to it. 2.2. The explanation of 'Electrically operated vehicles' in entry 242A of Schedule I of Notification (01/2017) No. FD 48 CSL 2017 dated 29.06.2017 reads as: 'Electrically operated vehi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not mirror polished, are eligible for concessional rate under said entry: 3.1. Representations have been received seeking clarification regarding the applicable GST rates on building stones, in particular Napa Stones, which are ready to use and polished in ways other than mirror-polished. 3.2. Napa Stone is a variety of dimensional limestone, which is a brittle stone and cannot be subject to extensive mirror polishing. Currently, S. No. 123 of Schedule-I prescribes GST rate of 5% for Tcaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine], other than mirror polished stone which is ready to use.' However, being brittle in nature, stones like....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ated 29th June, 2017, has been amended vide Notification (06/2022) No. FD 20 CSL 2022 dated the 15th July, 2022. 4.4. Fresh mangoes, falling under heading 0804, continue to remain exempt from GST [S. No. 51 of Notification (02/2017) dated 29th June, 2017]. 5. Treated sewage water attracts Nil rate of GST: 5.1. Representations have been received seeking clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under "purified" water for the purpose of levy of GST. 5.2. In general, Water, falling under heading 2201, with certain specified exclusions, is exempt from GST vide entr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to assist tobacco use cessation, which are taken as part of a nicotine intake reduction programme in order to lessen the human body's dependence on this substance. 6.3. Accordingly, it is hereby clarified that the Nicotine Polacrilex gum which is commonly applied orally and is intended to assist tobacco use cessation is appropriately classifiable under tariff item 2404 91 00 with applicable GST rate of 18% [SI. No. 26B in Schedule III of notification (01/2017), dated the 29th June, 2017]. 7. Fly ash bricks and aggregate - condition of 90% fly ash content applied only to flyash aggregate, and not fly ash bricks: 7.1. Representations have been received seeking clarification regarding the applicable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The applicable GST rate on goods falling under heading 2302 is detailed in the Table below: Entry and notification No. Description GST Rate S. No. 102 of notification (02/2017), dated the 29^th June, 2017 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake[other than rice bran] Nil S. No. 103A of Schedule- I of notification No. (01/2017) dated 29th June, 2017 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plant....