Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer

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..... f the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer, in exercise of the powers conferred under section 168 of the Karnataka Goods and Services Tax Act, 2017, the Commissioner hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation: 1. Clarification regarding classification and GST rate on pepper of genus Piper 1.1 References were received seeking clarification on the classification and applicable GST rate on supply of pepper of the genus Piper and whether supply of dried pepper by an agriculturist is exempt from GST. 1.2 Based on the recommendations of the GST Council in its 55th meeting, it is hereby clarified that pepper of genus Piper, whether gre .....

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..... ady to eat popcorn mixed with salt and spices classifiable under HS 2106 90 99 attracts 5% GST if other than pre-packaged and labelled vide S. No. 101 A of Schedule 1 of notification No. (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 and 12% GST if sold as packaged and labelled vide S. No. 46 of Schedule Il of notification No. (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, as it has the essential character of namkeens. However, when the popcorn is mixed with sugar thereby changing its character to sugar confectionary (e.g. caramel popcorn), it would be classifiable under HS 1704 90 90 attracting GST vide S. No. 12 of Schedule 111 of notification No. (01/2017) No. FD 48 CSL 2017, dated the 29th June, 2017. 3.3 Further, i .....

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..... ation No.01/2017- Compensation Cess (Rate) dated 28.06.2017, motor vehicles of engine capacity exceeding 1500 cc, popularly known as SUVs, including utility vehicles attracted 22% Compensation Cess. 5.3 Following the 50th GST Council meeting, vide notification No. 03/2023- Compensation Cess (Rate) dated 26.07.2023, the entry 52B was substituted to provide that the cess will be applicable to all motor vehicles known as utility vehicles by whatever name called, with engine capacity exceeding 1500cc, length exceeding 4000mm and ground clearance of 170mm and above. Further, a new explanation was added that ground clearance means ground clearance in unladen condition. 5.3 As per the recommendation of the GST Council, it is hereby clarified t .....

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