Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oked snack pellets, by whatever name called, manufactured though process of extrusion ; ii. Fish Soluble Paste ; iii. Desiccated coconut ; iv. Biomass briquettes ; v. Imitation zari thread or yam known by any name in trade parlance ; vi. Supply of raw cotton by agriculturist to co-operatives ; vii. Plates, cups made from areca leaves ; viii. Goods falling under HSN heading 9021. 2. Applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion : 2.1 In the 48th meeting of the GST Council, it was clarified that the snack pellets (such as "fryums"), which are manufactured through the process of extrusion, are appropriately classifiable under tariff item 1905 90 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rther, in view of the prevailing genuine doubts regarding the applicability of GST rate on fish soluble paste, the issue for past period up to July 27, 2023 is hereby regularized on "as is" basis. 4. Desiccated coconut-Regularisation of the issue for past period from July 1, 2017 up to and inclusive of July 27, 2017 : As per recommendation of the GST Council, in view of the prevailing genuine interpretational issues regarding the applicability of GST rate on the desiccated coconut, falling under CTH 0801, the issue for past period from July 1, 2017 up to and inclusive of July 27, 2017 is hereby regularized on "as is" basis. 5. Biomass briquettes-Regularisation of the issue for past period from July 1, 2017 up to and inclusive of October....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Council in its 50th meeting, GST on imitation zari thread or yam known by any name in trade parlance has been reduced from 12% to 5%. Accordingly, the rate has been notified vide Sl. No. 218AA with effect from 27th July, 2023. 7.3 In view of the confusion in the trade regarding the applicability of GST rate on these products, the issue for past period up to July 27, 2023 is hereby regularized on "as is" basis. 8. Plates, cups made from areca leaves As per the recommendation of the GST Council, issues relating to GST on plates and cups made from areca leaves are hereby regularized on "as is basis" for the period prior to October 1, 2019. 9. GST rate on goods falling under HSN 9021 9.1 Representations have been received seeking clarific....