Clarification issued by the CBIC regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting

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.... exercise of the powers conferred under section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation: 1. Clarification regarding classification and GST rate on pepper of genus Piper 1.1 References were received seeking clarification on the classification and REV03-12/162/2025-POLICY-CCT I/3975098/2025 applicable GST rate on supply of pepper of the genus Piper and whether supply of dried pepper by an agriculturist is exempt from GST. 1.2 Based on the recommendations of the GST Council in its 55 th meeting, it is hereby clarified that pepper of genus Piper, whether green (fresh), white or black,....

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....under HS 2106 90 99 attracts 5% GST if other than pre-packaged and labelled vide S. No. 101A of Schedule I of GO.Ms.No.258, Revenue (CT-II) Department, dated 29.06.2017 and 12% GST if sold as packaged and labelled vide S. No. 46 of Schedule II of GO.Ms.No.258, Revenue(CT-II) Department, dated 29.06.2017, as it has the essential character of namkeens. However, when the popcorn is mixed with sugar thereby changing its character to sugar confectionary (e.g. caramel popcorn), it would be classifiable under HS 1704 90 90 attracting  18% GST vide S. No. 12 of Schedule III of GO.Ms.No.258, Revenue (CT-II) Department, dated 29.06.2017. 3.3 Further, in view of the prevailing genuine doubts regarding the applicability of GST rate on ready to ea....