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TMI BlogClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June, 2022 at ChandigarhX X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2022 issued by Ministry of Finance, Department of Revenue, Government of India, CBIC, New Delhi. In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has issued Circular No. 179/11/2022-GST, dated 03.08.2022 on the recommendations of the GST Council. Hence, following pari materia circular is issued: - Based on the recommendations of the GST Council in its 47th meeting held on 28th-29th June at Chandigarh, clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%: 2.1. Representations have been received seeking clarification regarding the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of 5% in terms of entry 242A of Schedule I of Tamil Nadu Notification No II(2) /CTR/532(d-4)/2017, dated 29.06.2017. [Issue No. 202] 3. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry: 3.1. Representations have been received seeking clarification regarding the applicable GST rates on building stones, in particular Napa Stones, which are ready to use and polished in ways other than mirror-polished. 3.2. Napa Stone is a variety of dimensional limestone, which is a brittle stone and cannot be subject to extensive mirror polishing. Currently, SI. No. 123 of Schedule-I prescribes GST rate of 5% for 'Ecaussine and other calca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of dried mango, including Mango pulp, attract GST at the rate of 12%. To bring absolute clarity, the relevant entry at Sl. No. 16 of Schedule II of Tamil Nadu Notification No. II(2)/CTR/532(d-4)/2017, dated 29.06.2017 [Issue No. 202] has been amended vide Notification No. II(2)/CTR/609(b-1)/2022, dated 22.07.2022 [Issue No 403]. 4.4. Fresh mangoes, falling under heading 0804, continue to remain exempt from GST vide Tamil Nadu Notification No. II(2)/CTR/532(d-5)/2017, dated 29.06.2017 [Issue No. 202] 5. Treated sewage water attracts Nil rate of GST: 5.1. Representations have been received seeking clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 which states that heading 2404 includes nicotine containing products for recreational use, as well as nicotine replacement therapy (NRT) products intended to assist tobacco use cessation, which are taken as part of a nicotine intake reduction programme in order to lessen the human body's dependence on this substance. 6.3. Accordingly, it is hereby clarified that the Nicotine Polacrilex gum which is commonly applied orally and is intended to assist tobacco use cessation is appropriately classifiable under tariff item 2404 91 00 with applicable GST rate of 18% (SI. No. 26B of Notification No.II(2)/CTR/532(d-4)/2017, dated 29.06.2017 [Issue No. 202]) 7. Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of leguminous plants. 8.3. The applicable GST rate on goods falling under heading 2302 is detailed in the Table below: Entry and notification No. Description GST Rate SI.No. 102 of Notification No. II(2)/CTR/532(d-5)/2017, dated 29.6.2017 [Issue No. 202] Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake[other than rice bran] Nil SI. No.103A of Schedule - I of Notification No II(2)/CTR/532(d-4)/2017,dated 29.06.2017. [Issue No. 202] Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, issued by the Bureau of Indian Standards, Ministry of Consumer Affairs, Food & Public Distribution, Government of India, grain by products have been categorized as one of the ingredients of the compounded cattle feed. 8.6. The GST Council examined the issue and recommended that a clarification be issued in this regard. It also recommended that in view of the prevailing multiple interpretations and genuine doubts regarding the applicability of GST, the issue for past periods may be regularized on as is basis. 8.7. Accordingly, it is hereby clarified that the subject goods which inter alia is used as cattle feed ingredient are appropriately classifiable under heading 2302 and attract GST at the rate of 5% vide SI. No. 103A, Schedule-I o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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