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

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....rcise of the powers conferred under section 168 of the Gujarat Goods and Services Tax Act, 2017, clarifications on the following issues are being issued 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 by an agriculturist is exempt from GST. 1.2 Based on the recommendations of the GST Council in its 55th meeting, it is hereby clarified that pepper of genus Piper, whether green (fresh), white or black, is covered under HS 0904 and attracts 5% GST vide S. No. ....

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....GST if other than pre-packaged and labelled vide S. No. 101A of Schedule I of notification No. 1/2017-State Tax (Rate) dated the 30th June, 2017 and 12% GST if sold as packaged and labelled vide S. No. 46 of Schedule II of notification No. 1/2017-State Tax (Rate) dated the 30th June, 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 notification No. 1/2017-State Tax (Rate) dated the 30th June, 2017. 3.3 Further, in view of the prevailing genuine doubts regarding the applicability of GST rate on ready to eat popcorn m....