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
....at Chandigarh -reg. Ref: Circular No. 179/11/2022-GST, dated 03.08.2022 issued by Ministry of Finance, Department of Revenue, Government of India, CBIC, New Delhi. In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has issued Circular No. 179/11/2022-GST, dated 03.08.2022 on the recommendations of the GST Council. Hence, following pari materia circular is issued: - 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 w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6. In view of the above, it is clarified that electrically operated vehicle is to be classified under HSN 8703 even if the battery is not fitted to such vehicle at the time of supply and thereby attract GST at the rate of 5% in terms of entry 242A of Schedule I of Tamil Nadu Notification No II(2) /CTR/532(d-4)/2017, dated 29.06.2017. [Issue No. 202] 3. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....han sliced and dried mangoes), falling under heading 0804, including mango pulp, was always meant to be at the rate of 12%. 4.3. Accordingly, it is hereby clarified that mangoes, fresh falling under heading 0804 are exempt; Mangoes, sliced and dried, falling under 0804 are chargeable to a concessional rate of 5%; while all other forms of dried mango, including Mango pulp, attract GST at the rate of 12%. To bring absolute clarity, the relevant entry at Sl. No. 16 of Schedule II of Tamil Nadu Notification No. II(2)/CTR/532(d-4)/2017, dated 29.06.2017 [Issue No. 202] has been amended vide Notification No. II(2)/CTR/609(b-1)/2022, dated 22.07.2022 [Issue No 403]. 4.4. Fresh mangoes, falling und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thout any consequential rate change, has been made vide Notification No. II(2)/CTR/609(b-1)/2022, dated 22.07.2022 [Issue No 403] wherein SI. No. 26B in Schedule III of Notification No.II(2)/CTR/532(d-4)/2017, dated 29.06.2017 [Issue No. 202] has been inserted to include products for oral application containing nicotine and intended to assist in cessation of use of tobacco, and falling under tariff item 2404 91 00. The same is supplemented by the HS Explanatory notes 2022 which states that heading 2404 includes nicotine containing products for recreational use, as well as nicotine replacement therapy (NRT) products intended to assist tobacco use cessation, which are taken as part of a nicotine&nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed from the description. 8. Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi: 8.1. Representations have been received seeking clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi. 8.2. The by-products of milling of pulses/ dal such as Chilka, Khanda and Churi are appropriately classifiable under heading 2302 that consists of goods having description as bran, sharps and other residues, whether or not in the form of pellets, derived from thesifting, milling or other working of cereals or of leguminous plants. 8.3. The applicable GST rate on goods falling under heading 2302 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated 29.06.2017 [Issue No.202] or otherwise not meant for direct consumption and thus covered under SI .No. 103A of Notification No II(2) /CTR/532(d-4)/2017, dated 29.06.2017 [Issue No. 202] attracting a GST rate of 5%. 8.5. While milling of pulses/ dal, a wide range of by-products such as chilka, khanda, churi, among others, are obtained which are preferred as cattle feed by dairy industry for better palatability and higher nutritive value. The mentioned by-products are required to go through varying degrees of processing in order to customize the color, size, aroma, nutrition, purity, etc., of the cattle feed so produced, depending upon the dietary and nutritional requirement of the cattle and t....