TaxTMI 
TaxTMI 
Clarification regarding GST rates and classification (goods)
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.... stores by the Indian Navy. (v) Taxability of goods imported under lease. (vi) Applicable GST rate on parts for the manufacture solar water heater and system. (vii) Applicable GST on parts and accessories suitable for use solely or principally with a medical device. 2. Central Board of Indirect Taxes (CBIC) has issued a clarification vide Circular No. 113/32/2019-GST, dated October 11, 2019 in this matter. In accordance with the said circular and in order to ensure uniformity in the implementation of the provisions of the law across the State, the Commissioner, in exercise of its powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (CGGST Act for short) hereby clarifies the issue....
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....old as namkeens then the same would be classified under sub-heading 2106 90 as namkeens, bhujia, chabena and similar edible preparations and attract applicable GST rate. 4. Classification and applicable GST rate on almond milk : 4.1. References have been received as to whether "almond milk" would be classified as "fruit pulp or fruit juice-based drinks" and attract 12 per cent. GST under tariff item 2202 99 20. 4.2. Almond milk is made by pulverizing almonds in a blender with water and is then strained. As such almond milk neither constitutes any fruit pulp or fruit juice. Therefore, it is not classifiable under tariff item 2202 99 20. 4.3. Almond milk is classified under the residual entry in the tariff item 2202 99 90 and attr....
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....es whether or not hand operated (like hand operated sprayer, power operated sprayers, battery operated sprayers, foot sprayer, rocker, etc.). 6. Clarification regarding taxability of imported stores by the Indian Navy: 6.1 Representation has been received from the Indian Navy seeking clarification on the taxability of imported stores for use of a ship of Indian Navy. 6.2 Briefly stated, in accordance with letter No. 21/31/63-Cus-IV, dated 17th August, 1966 of the then Department of Revenue and Insurance, the Indian Naval ships were treated as "foreign going vessels" for the purposes of the Customs Act, 1962, and the naval personnel serving on board these naval ships were entitled to duty-free supplies of imported stores even when t....
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.... Services Tax Act, 2017 are exempted from IGST vide S. No. 547A of Notification No. 50/2017-Customs, dated June 30, 2017, subject to condition No. 102, which reads as under : The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself,- (i) to pay integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Services Tax Act, 2017 ; (ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation ; (iii) to re-export the goods within three months of the expiry of the period fo....
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.... 7.6 Further, wordings of Sl. Nos. 557A and 557B of Notification No. 50/2017-Customs, dated June 30, 2017, have been aligned with Condition No. 102 of the said notification (vide Notification No. 34/2019-Customs, dated September 30, 2019 with effect from October 1, 2019) to address the concerns raised. 8. Applicability of GST rate on parts for the manufacture solar water heater and system : 8.1 Representations have been received seeking clarification on applicable GST rate on solar evacuated tubes used in manufacture of solar water heater. While five per cent. GST rate applies to parts used in manufacture of solar power based devices (Sl. No. 234 of Notification No. 1/2017-State Tax (Rate), dated June 28, 2017), doubts have been rais....
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....022 attract 12 per cent. GST. The imports of parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment, were being assessed at 12 per cent. GST by classifying it under Heading 9018. However, objection has been raised by Comptroller and Auditor General of India (CAG) on the said practice, suggesting that since such goods were not specifically mentioned in the GST rate notification, they fall under tariff item 9033 00 00 (residual entry) and should be assessed at 18 per cent. IGST. In this background, representations have been received from trade and industry, seeking clarification in this matter. 9.3 The matter has been examined. As per Chapter Note 2(b) of the Chapter 90, parts and accessories of t....