TMI BlogClarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022 reg. Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022 , clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Rab -classifiable under Tariff heading 1702: 2.1 Representation has been received seeking clarification regarding the classification of Rab . It has been stated that under the U.P. Rab (Movement Control Order), 1967, Rab means massecuite prepared by concentrating sugarcane juice on open pan furnaces, and includes Rab Galawat and Rab Salawat, but does not include khandsari molasses or lauta gur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Circular No. 179/11/2022-GST, dated the 3rd August, 2022 , till the date of coming into force of the above-said S. No. 102C and the entries relating thereto. This is in addition to the matter regularized on as is basis vide para 8.6 of the said Circular. 4. Clarification regarding Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice : 4.1 Representations have been received seeking clarification regarding the applicable six-digit HS code for Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice . 4.2 On the basis of the recommendation of the GST council in its 45th meeting, a specific entry has been created in notification No. 1/2017-Central Tax (Rate), dated the 28th Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of extrusion, are appropriately classifiable under tariff item 1905 90 30, which covers goods with description Extruded or expanded products, savoury or salted , and thereby attract GST at the rate of 18% vide S. No. 16 of Schedule-III of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 . 6. Applicability of Compensation cess on Sports Utility Vehicles (SUVs): 6.1 Representations have been received seeking clarification about the specifications of motor vehicles, which attract compensation cess at the rate of 22% vide entry at S. No. 52B of notification No. 01/2017 Compensation Cess (Rate), dated 28th June, 2017 . 6.2 In this regard, it is clarified that Compensation Cess at the rate of 22% is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the list annexed to the notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017 , which are eligible for IGST rate of 12% under the said notification and are also eligible for the benefit of lower rate under Schedule I of the notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 or any other IGST rate notification, the importer can claim the benefit of the lower rate. 8. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board. Yours faithfully, (Dibyalok) Technical Officer, TRU-I - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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