Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024 at New Delhi

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - Reg. Ref: 1. Central 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. Central Circular No.235/29/2024-GST, dated 11.10.2024 issued by Tax Research Unit (TRU), Department of Revenue, Ministry of Finance, Government of India, New Delhi. *** ORDER: Based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi, in 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 in line with the Central Circular No.235/2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... process of extrusion) falling under HS 1905 90 30 shall apply prospectively from the date of effect of the said Central notification. For the past period, 18% GST shall be payable. 2. Clarification regarding GST rate on Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways: 2.1 Representations have been received regarding classification of Roof mounted air conditioners for Railways as to whether these goods are to be classified under HS 8415 with 28% GST rate or HS 8607 with 18% GST. 2.2 In this regard Goods falling under heading 8415 (including air conditioning machines) attract a GST rate of 28% vide S. No. 119 of Schedule IV of notification issued in G.O.Ms.No.258, Revenue (CT-II) Department, dated 29.06.2017 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sions, which has mention of Saddles (seats). Thus, for two wheelers (HS 8711), the seats would be classifiable under HS 8714 attracting GST rate of 28% vide S. No. 174 of Schedule IV of notification issued in G.O.Ms.No.258, Revenue (CT-II) Department, dated 29.06.2017 (as amended). 3.3 As regards seats for 4 wheeled vehicles, HS 9401 covers 'Seats, whether or not convertible into beds and parts thereof' (Tariff Item 9401 20 00 specifically covers seats of a kind used for motor vehicle). The Explanatory Note for this heading has also mentioned that seats for vehicles are covered under the ambit of HS 9401. Further, the Explanatory Notes to Chapter 94 have a list of exclusions that are not to be classified under the said Chapter. T....