Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

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....ing. Ref: Circular No. 200/12/2023-GST, dated 01.08.2023,  issued by Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit. ***** In the reference cited, the Central Board of Indirect Taxes & Customs, Department of Revenue, Tax Research Unit, Government of India, New Delhi, has issued Circular No 200/12/2023-GST, dated 01.08.2023 on the recommendations of the GST Council. Hence, following pari-materia circular is issued. 2. Based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023, clarifications with reference to GST levy related to the following items are being issued through this circular: i. Un-fried or un-cooked snack pellets, by whatever name call....

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....Tamil Nadu Government Extraordinary Gazette [Issue No. 289] with effect from 27th July, 2023. Extruded snack pellets in ready- to-eat form will continue to attract 18% GST under S. No. 16 of Schedule III of G.O. (Ms) No. 62 dated 29.06.2017 in Notification No.II(2)/CTR/532(d-4)/2017, dated 29.6.2017 published in Tamil Nadu Government Extraordinary Gazette [Issue No. 202] 3.3 Further, in view of the prevailing genuine doubts regarding the applicability of GST rate on the un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, the issue for past period upto 27.7.2023 is hereby regularized on "as is" basis. 4. Applicability of GST on Fish Soluble Paste: 4.1 Fish soluble paste attracted ....

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....tional issues regarding the applicability of GST rate on the Biomass briquettes, falling under any chapter, the issue for past period from 01.07.2017 up to and inclusive of 12.10.2017 is hereby regularized on "as is" basis. 7. Supply of raw cotton by agriculturist to cooperatives: 7.1 As per recommendation of the GST Council, it is hereby clarified that supply of raw cotton, including kala cotton, from agriculturists to cooperatives is a taxable supply and such supply of raw cotton by agriculturist to the cooperatives (being a registered person) attracts 5% GST on reverse charge basis under G.O. (Ms) No.159 dated 14.11.2017 in Notification No.II(2)/CTR/917(e-3)/2017, dated 14.11.2017 published in Tamil Nadu Extraordinary Gazette [Issu....

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....om areca leaves are hereby regularized on "as is basis" for the period prior to 01.10.2019. 10. GST rate on goods falling under HSN 9021 10.1 Representations have been received seeking clarification regarding the GST rates applicable on trauma, spine and arthroplasty implants falling under HSN heading 9021 for the period before 18.07.2022 stating that there are interpretational issues due to the duality of rates on similar items leading to ambiguity. The issue has arisen as prior to 18.07.2022 there existed two rates on the goods falling under HSN heading 9021 as per S. No. 257 of schedule I and S. No. 221 of schedule II of G.O. (Ms) No. 62 dated 29.06.2017 in Notification No. II(2)/CTR/532(d-4)/2017, dated 29.6.2017 published in Tami....