TMI BlogClarification regarding GST rates & classification (goods)X X X X Extracts X X X X X X X X Extracts X X X X ..... toms 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 manufacture solar water heater and system (vii) Applicable GST on parts and accessories suitable fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 juic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ambit of the said S. No. 325 of Schedule III. 5.3 Accordingly, it is clarified that the S. No. 195B of the Schedule II to notification No. 1/2017- Central Tax (Rate), dated 28.06.20 17 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.1 Representations have been received seeking clarification on the taxability of goods imported under lease. 7.2 In respect of goods imported on temporary basis, aircrafts, aircraft engines and other aircraft parts imported into India under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.5 Accordingly, it is hereby clarified that the expression taken on lease/imported under lease (in S. No. 557A and 557B respectively of notification No. 50/2017-Customs dated 30.06.2017 ) covers imports under an arrangement so as to supply services covered by item 1(b) or 5(f) of Schedule II of the CGST Act, 2017 to avoid double taxation. The above clarification holds for such transactions in the past. 7.6 Further, wordings of S. No. 557A and 557B of notification No. 50/2017-Customs 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 GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Applicability of GST on the parts and accessories suitable for use solely or principally with a medical device: 9.1 Representations have been received seeking clarification on applicability of GST on the parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment. 9.2 Briefly stated, medical equipment falling under HS 9018, 9019, 9021 and 9022 attract 12% GST. The imports of parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment, were being assessed at 12% GST by classifying it under heading 9018. However, objection has been raised by Comptroller and Auditor General of India (CAG) on the said practice, suggesting that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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