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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 ..... . 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 by the GST Council, 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." Although, a product of sugarcane, Rab exists in semi-solid/liquid form, and is thus not covered under heading 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retary/Commissioner of State Tax Circular No. 18/2022-TNGST-(PP6/GST/145/2022, dated September 27, 2022 ), till the date of coming into force of the above-said Sl. 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 by the GST Council, 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 published in Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, seeking clarification regarding classification and applicable GST rate on snack pellets manufactured through the process of extrusion (such as "fryums"). 5.2 It is hereby clarified that the snack pellets (such as "fryums"), which are manufactured through 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 per cent. vide Sl. No. 16 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017, dated June 29, 2017 published in Tamil Nadu Government Extraordinary Gazette issue No. 202. 6. Applicability of Compensation cess on sports utility vehicles (SUVs) : 6.1 Representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed in the said notification. However, some goods specified in the list annexed to Notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017 , are also eligible for a lower schedule rate of five per cent. by virtue of their entry in Schedule I of Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 . 7.3 Accordingly, it is hereby clarified that on goods 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 per cent. under the said notification and are also eligible for the benefit of lower rate under Schedule I of Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 or any other IGST ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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