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 ..... g held on 28 th - 29th June, 2022 at Chandigarh - reg. Based on the recommendations of the GST Council in its 47 th meeting held on 28 th -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 rat of 5%: 2. I. Representations have been received seeking clarification regarding the applicable rate of GST on electrically operated vehicle without any battery fitted to it. 2.2. The explanation of 'Electrically operated vehicles' in entry 242A of Schedule I of notification No. 1/2017-State Tax (Rate) reads as: 'Electrically operated vehicles which run solely on el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved 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, S. No. 123 of Schedule-I prescribes GST rate of 5% for Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine], other than mirror polished stone which is ready to use. However, being brittle in nature, stones like Napa Stone, even though ready for use, are not subject to extensive polishing. Therefore, such minor polished stones do not qualify as mirror polished st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 0804, continue to remain exempt from GST [S. No. 51 of notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017]. 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 purified water for the purpose of levy of GST. 5.2. In general, Water, falling under heading 2201, with certain specified exclusions, is exempt from GST vide entry at S. No. 99 of notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017. 5.3. Accordingly, it is hereby clarified that supply of treated sewage water, falling under heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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% [Sl. No. 26B in Schedule III of notification no. 1/2017-State Tax (Rate), dated the 30th June, 2017]. 7. Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks: 7.1. Representations have been received seeking clarification regarding the applicable rate on the fly ash bricks and fly ash aggregates. 7.2. Hitherto, as per entry at S. No. 176B of the Schedule II the items of description Fly ash bricks or fly ash aggregate with 90 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 2/2017-State Tax (Rate), dated the 30th June, 2017 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 S. No. 103A of Schedule- I of notification No. 1/2017-State Tax (Rate), dated 30th June, 2017 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 plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution, 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 S. No. 103A of Schedule-I of notification no. 1/2017-State Tax (Rate), dated the 30th June, 2017 and that for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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