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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.... Ref: Circular No. 235/29/2024-GST, dated 11.10.2024 issued by Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit), New Delhi ****** In the reference cited, the Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit), New Delhi has issued Circular No 235/29/2024-GST, dated 11.10.2024 based on the recommendations of the GST Council. Hence, following pari-materia circular is issued. 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 of the Tamil Nadu Goods and Services Tax Act, 2017, the Commissioner, hereby clarifies the following issues through this circul....

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....oked snack pellets, by whatever name called, manufactured through process of extrusion) falling under HS 1905 90 30 shall apply prospectively from the date of effect of the said 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 G.O. (Ms) No. 62 dated 29.....

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.... wheelers, it is pertinent to note that the Explanatory Note for HS 9401 has specifically excluded items under HS 8714 (includes parts and accessories of two wheelers). The explanatory note for HS 8714 has a list of inclusions, 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 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 (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 spec....