Clarification regarding GST rates & classification (goods) based on the recommendations of the GST council in its 53rd meeting held on 22nd June, 2024, at New Delhi

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....53rd meeting held on 22nd June, 2024, at New Delhi - Issued - Reg. Ref: 1. Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017. 2. G.O.Ms.No.258, Revenue(CT-II)Department, dated 29.06.2017. 3. Notification No.2/2017-Central Tax (Rate), dated 28.06.2017. 4. G.O.Ms.No.582, Revenue(CT-II) Department, dated 12.12.2017. 5. Notification No.2/2024-Central Tax (Rate), dated 12.07.2024. 6. G.O.Ms.No.194, Revenue(CT) Department, dated 17.09.2024. 7. Notification No.3/2024-Central Tax (Rate) dated 12.07.2024. 8. G.O.Ms.No.193, Revenue(CT) Department, dated 17.09.2024. 9. Central Circular No.229/23/2024-GST, dated 15.07.2024 issued by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of In....

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....e GST Council, in view of the prevailing genuine doubts, the issues for the past period are regularized on "as is where is basis". 4. Clarification regarding GST rate on parts of Poultry-keeping machinery: 4.1 Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on supply of 'parts' of Poultry- keeping machinery. 4.2 Parts of Poultry-keeping machinery are classifiable under tariff item 84369100 and attract GST at the rate of 12% vide SI. No. 199 of Schedule II of notification issued in G.O.Ms.No.258, Revenue(CT-II) Department, dated 29.06.2017. On the recommendations of the Council, to bring clarity on the issue, the relevant entry at SI. No.199 of Schedule Il....

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....-packaged and labelled'. Consequently, supply of agricultural farm produce in package (s) containing quantity of more than 25 kilogram or 25 litre will not attract GST levy of 5%. 5.3 Further. on the basis of the recommendation of the GST Council, in view of the prevailing genuine doubts, the issues for the past period are hereby regularized on "as is where is" basis. 6. Clarification regarding supplies of goods made to or by agency engaged by Government: 6.1 Prior to 17th July, 2022, supplies of pulses and cereals attracted GST at rate of 5%, wherein the said goods were put up in a unit container and bearing a registered brand name and/or bearing a brand name on which an actionable claim or enforceable right in a court of law ....