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Clarification regarding GST rates & classification (goods)

..... Tax Research Unit ***** North Block, New Delhi Dated,11th October, 2019 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General Principal Commissioners/ Commissioners of Central Tax and Customs Madam/ Sir, Subject: Clarification regarding GST rates & classification (goods)-reg. Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment (ii) Almond Milk (iii) Applicable GST rate on Mechanical Sprayer (iv) Taxability of imported stores by the Indian Navy (v) Taxability of goods imported under lease. (vi) Applicable GST rate on parts for the m .....

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..... al Tax (Rate) dated 28.06.2017]. 3.4. However, if the above dried leguminous vegetable is mixed with other ingredients (such as oil, salt etc) or sold as namkeens then the same would be classified under Sub heading 2106 90 as namkeens, bhujia, chabena and similar edible preparations and attract applicable GST rate. 4. Classification and applicable GST rate on Almond Milk: 4.1. References have been received as to whether almond milk would be classified as Fruit Pulp or fruit juice-based drinks and attract 12% GST under tariff item 2202 99 20. 4.2. Almond Milk is made by pulverizing almonds in a blender with water and is then strained. As such almond milk neither constitutes any fruit pulp or fruit juice. Therefore, it is not classifiable und .....

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..... ted 28.06.2017 covers mechanical sprayers of all types whether or not hand operated (like hand operated sprayer, power operated sprayers, battery operated sprayers, foot sprayer, rocker etc.). 6. Clarification regarding taxability of imported stores by the Indian Navy: 6.1 Representation has been received from the Indian Navy seeking clarification on the taxability of imported stores for use of a ship of Indian Navy. 6.2 Briefly stated, in accordance with letter No. 21/31/63-Cus-IV dated 17 Aug 1966 of the then Department of Revenue and Insurance, the Indian Naval ships were treated as foreign going vessels for the purposes of Customs Act, 1962, and the naval personnel serving on board these naval ships were entitled to duty-free supplies o .....

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..... Service Tax Act, 2017 are exempted from IGST vide S. No. 547A of notification No. 50/2017-Customs dated 30.06.2017, subject to condition No. 102, which reads as under :- The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself, - (i) to pay integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Services Act, 2017; (ii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation; (iii) to re-export the goods within three months of the expiry of the period for which they were supplied under a transactio .....

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..... toms dated 30.6.2017, have been aligned with Condition No. 102 of the said notification [vide notification No. 34/2019-Customs dated 30.09.2019 w.e.f. 01.10.2019] to address the concerns raised. 8. Applicability of GST rate on parts for the manufacture solar water heater and system: 8.1 Representations have been received seeking clarification on applicable GST rate on Solar Evacuated Tubes used in manufacture of solar water heater. While 5% GST rate applies to parts used in manufacture of Solar Power based devices (S.No. 234 of Notification No. 1/2017 -Central tax (Rate) dated 28.06.2017), doubts have been raised in respect of parts of Solar water heaters on the ground that Solar Based Devices are being considered only as devices which run .....

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..... bjection has been raised by Comptroller and Auditor General of India (CAG) on the said practice, suggesting that since such goods were not specifically mentioned in the GST rate notification, they fall under tariff item 9033 00 00 [residual entry] and should be assessed at 18% IGST. In this background, representations have been received from trade and industry, seeking clarification in this matter 9.3 The matter has been examined. As per chapter note 2(b) of the Chapter 90, parts and accessories of the instruments used mainly and principally for the medical instrument of chapter 90 shall be classified with the machine only. Chapter note 2(b) (of Chapter 90) reads as below: - 2 (b): other parts and accessories, if suitable for use solely or .....

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