TaxTMI 
Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, at New Delhi.
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.... applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, at New Delhi - reg. Based on the recommendations of the GST Council in its 57th meeting held on 8th October 2026, in exercise of the powers conferred under section 168(1) of the Uttar Pradesh Goods and Services Tax Act, 2017, the Commissioner hereby clarifies the following issues for the purpose of uniformity in the implementation: 1. Sublimation paper 1.1 Representations were received seeking clarification whether sublimation paper is classified under heading 4809 or under sub heading 4810 22 of the Customs Tariff Act, 1975. 1.2 Based on the recommendations of the Council, it is clar....
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....RDER-(362)-2025 Dated 20-09-2025 were being interpreted in a restrictive manner by certain field formations, leading to exclusion of certain category of toys that are not expressly enumerated therein, thereby resulting in ambiguity and inconsistent tax treatment. 2.4 Based on the recommendations of the GST Council, it is clarified that the scope of S. No. 497 of Schedule I and S. No. 616 of Schedule II of notification No 1699/XI-9(47)/17- T.C.-284-U.P.ACT-1-2017-ORDER-(362)-2025: Dated 20-09-2025 is not only restricted to toys like tricycles, scooters, pedal cars, and similar wheeled toys; rather the term "etc." refers to all other category of toys in the corresponding heading 9503 of the Customs Tariff Act, 1975 such as dolls' carri....
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....pair and maintenance services, technology services, rent, marketing and advertisement services, etc., subject to the provisions of UPGST Act, 2017. The restriction on availment of ITC under the said scheme notifications applies only on the tax paid on the procured second-hand vehicles. 4. Seaweed Extract-Based Bio-stimulants 4.1 Representations have been received seeking clarification regarding the classification of seaweed extract-based bio-stimulants, that whether such products are classifiable as fertilisers under heading 3101 or as plant-growth regulators under heading 3808. 4.2 Based on the recommendations of the GST Council, it is hereby clarified that seaweed extract-based bio-stimulants, registered under Schedule VI to the ....