GST Clarification: Rates for Leguminous Veggies, Almond Milk, Mechanical Sprayers, and More Detailed in Circular.

The circular clarifies GST rates and classifications for various goods. Leguminous vegetables subjected to mild heat treatment remain under HS code 0713, attracting 5% GST if branded and packed, otherwise exempt. Almond milk is classified under tariff item 2202 99 90, attracting 18% GST. Mechanical sprayers are taxed at 12%. Imported stores for Indian Navy ships are exempt from GST. Goods imported under lease, including aircraft parts and rigs, are exempt from IGST to avoid double taxation. Parts for solar water heaters and systems attract 5% GST. Parts and accessories for medical devices under specific headings attract 12% GST.

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