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.

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....d under section 168 of the Gujarat Goods and Services Tax Act, 2017, the Chief Commissioner of State Tax hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation: 1. Clarification regarding GST rate on Extruded/Expanded Savoury food products: 1.1 Representations were received seeking clarification regarding appropriate classification and whether savoury or salted extruded snack pellets are classifiable under HS 2106 as Namkeens due to disputes in the field. Based on the recommendations of GST Council, with effect from 10.10.2024, extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process....

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....nded). The goods falling under heading 8607 (including parts of railways or tramway locomotives) attract a GST rate of 18% vide S. No. 398G of Schedule III of notification No. 01/2017-STR dated 30.06.2017 (as amended). Machines and apparatus of heading 8415, which include Air conditioning machines, are excluded from the ambit of 'parts' covered under heading 8607 as per Section note 2 of Section XVII of Customs Tariff Act, 1975. From a conjoint reading of Note 2 and Note 3 of the Section notes for the Section XVII, it is clear that goods of heading 8401 to 8479 (including 8415 - Air Conditioning Machines) are excluded from the ambit of 'parts' covered under Chapter 86 2.3 Although there is no ambiguity in the classificati....