Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi

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....: Circular No. 229/23/2024-GST, dated 15.07.2024 issued by Government of India, Ministry of Finance, Department of Revenue, (Tax Research Unit). ****** In the reference cited, the Government of India, Ministry of Finance, Department of Revenue (Tax Research Unit), has issued Circular No 229/23/2024-GST, dated 15.07.2024 based 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 53rd meeting held on 22nd June, 2024, at New Delhi, in exercise of the powers conferred under section 168 of the Tamilnadu Goods and Services Tax Act, 2017, clarifications on the following issues are being issued through this Circular as under: 3. Clarificati....

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....-keeping machinery: 5.1 Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on supply of 'parts' of Poultry-keeping machinery. 5.2 Parts of Poultry-keeping machinery are classifiable under tariff item 8436 91 00 and attract GST at the rate of 12% vide SI. No. 199 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 Tamilnadu Government Extraordinary Gazette Issue No.202. On the recommendations of the Council, to bring clarity on the issue, the relevant entry at SI. No. 199 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 ....

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....1) /2024 dated 22.08.2024 and G.O.Ms.No. 95 Commercial Taxes and Registration (B1) Department, dated 22.08.2024 in Notification No. II(2)/CTR/785(a-2)/2024 dated 22.08.2024 both published in Tamilnadu Government Extraordinary Gazette Issue No.272 respectively, to exclude the supply of agricultural farm produce in package(s) of commodities containing quantity of more that 25 kilogram or 25 litre from the scope of 'pre-package and labelled'. Consequently, supply of agricultural farm produce in package (s) containing quantity of more than 25 kilogram or 25 litre will not attract GST levy of 5%. 6.3 Further, on the basis of the recommendation of the GST Council, in view of the prevailing genuine doubts, the issues for the past period....