: Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance, Department of Revenue, Central Board of Indirect Taxes and Customs. Based on the recommendations of the GST council in its 48th meeting held on 17th December, 2022, clarifications, with reference to GST levy, related to the following are being issued through this circular : 2. Rab-classifiable under Tariff heading 1702 : 2.1 Representation has been received seeking clarification regarding the classification of "Rab". It has been stated that under the U. P. Rab (Movement Control Order), 1967, "Rab" means "massecuite prepared by concentrating sugarcane juice on open pan furnaces, and includes Rab Galawat and Rab Salawat, but does not include khandsari molasses or lauta gur." Although, a product of sugarcane, Rab exists in semi-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e above-said S. No. 102C and the entries relating thereto. This is in addition to the matter regularized on as is basis vide para 8.6 of the said circular. 4. Clarification regarding "carbonated beverages of fruit drink" or "carbonated beverages with fruit juice" : 4.1 Representations have been received seeking clarification regarding the applicable six-digit HS code for "carbonated beverages of fruit drink" or "carbonated beverages with fruit juice". 4.2 On the basis of the recommendation of the GST council in its 45th meeting, a specific entry has been created in Go. Ms. No. 258, Revenue (CT-II) Department, dated June 29, 2017) and Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, vide S. No. 12B in Sch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th description "extruded or expanded products, savoury or salted", and thereby attract GST at the rate of 18 per cent. vide Sl. No. 16 of Schedule-III of Go. Ms. No. 258, Revenue (CT-II) Department, dated June 29, 2017). 6. Applicability of Compensation cess on sports utility vehicles (SUVs) : 6.1 Representations have been received seeking clarification about the specifications of motor vehicles, which attract compensation cess at the rate of 22 per cent. vide entry at Sl. No. 52B of Notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017 . 6.2 In this regard, it is clarified that Compensation Cess at the rate of 22 per cent. is applicable on Motor vehicles, falling under heading 8703, which satisfy all four specifi....