Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting help on 21st December, 2024, at Jaisalmer

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.... (goods) based on the recommendations of the GST Council in its 55^th meeting help on 21^st December, 2024, at Jaisalmer-reg. Madam/Sir, Based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer, in exercise of the powers conferred under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, the Board 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 applicable GST rate on supply of pepper of the genus Piper and whether supply of dried pepper....

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.... eat popcorn. 3.2 On the recommendation of the Council, it is hereby clarified that ready to eat popcorn which is mixed with salt and spices are classifiable under HS 2106 90 99. It is also hereby clarified that such ready to eat popcorn mixed with salt and spices classifiable under HS 2106 90 99 attracts 5% GST if other than pre-packaged and labelled vide S. No. 101A of Schedule I of notification No. KA.NI .- 2-836/XI-9(47)/17-U.P.Act-1-2017-Order-(06)-2017 Dated 30.06.2017 and 12% GST if sold as packaged and labelled vide S. No. 46 of Schedule II of notification No. KA.NI .- 2-836/XI-9(47)/17-U.P.Act-1-2017-Order-(06)-2017 Dated 30.06.2017, as it has the essential character of namkeens. However, when the popcorn is mixed with sug....

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..... 5. Effective date of amended entry regarding ground clearance 5.1 Representations were received that there are different views in some jurisdictions regarding the effective date of amended entry 52B in notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017. 5.2 Prior to the 50th GST Council meeting, vide entry at S.No. 52B in the notification No. 01/2017- Compensation Cess (Rate) dated 28.06.2017, motor vehicles of engine capacity exceeding 1500 cc, popularly known as SUVs, including utility vehicles attracted 22% Compensation Cess. 5.3 Following the 50th GST Council meeting, vide notification No. 03/2023- Compensation Cess (Rate) dated 26.07.2023, the entry 52B was substituted to provide that the ....