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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 ..... t Chandigarh Reg. Ref : Circular no. 179/11/2022-TRU dt 3 rd August, 2022 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis , in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries fitted to such road vehicles and shall include E-bicycles. 2.3. As is evident from the explanation above, electrically operated vehicle including three wheeled electric vehicle means vehicle that runs solely on electrical energy derived from an external source or from electrical batteries. Therefore, the fitting of batteries cannot be considered as a concomitant factor for defining a vehicle as an electrically operated electric vehicle. 2.4. It is also pertinent to state that the WCO s HSN Explanatory notes have also not considered batteries to be a component, whose absence changes the essential character of an incomplete, unfinished or unassembled vehicle. 2.5. Also, the HSN explanatory notes for Chapter 87 have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule-I to the notification No. 1/2017- Central Tax (rate) dated 28.06.2017 covers minor polished stones. 4. Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate : 4.1. Representations have been received seeking clarification regarding the applicable GST rate on different forms of Mangoes including Mango Pulp. 4.2. On the basis of the recommendation of the GST Council in its 22nd Meeting, the GST rate on Mangoes sliced, dried , falling under heading 0804, was reduced from 12% to 5% [ S. No. 30A of Schedule I of notification No. 1/2017-Central Tax (Rate) dated the 28th June, 2017 ]. However, the GST rate on all forms of dried mangoes (other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the issue, the word 'purified' is being omitted from the above-mentioned entry vide notification No. 7/2022-Central Tax (Rate), dated the 13th July, 2022. 6. Nicotine Polacrilex Gum attracts a GST rate of 18% : 6.1. Representations have been received seeking clarification regarding the classification and applicable GST rate on Nicotine Polacrilex gum. 6.2. The WCO 2022 HS Codes has inter alia introduced a new entry 2404 91 00 comprising of products for oral application containing nicotine and intended to assist tobacco use cessation with effect from 01.01.2022. Accordingly, a technical change, without any consequential rate change, has been made vide notification No. 18/2021 Central Tax (Rate), dated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt; Fly ash blocks attracts a GST rate of 12%. Confusion has arisen about the applicability of 90 per cent. condition on fly ash aggregates and fly ash bricks. As per the recommendations of the GST Council in the 23rd Meeting, the condition of 90% or more fly ash content was applicable only for fly ash aggregate. 7.3. Therefore, it is clarified that the condition of 90 per cent. or more fly ash content applied only to Fly Ash Aggregates and not to fly ash bricks and fly ash blocks. Further, with effect from 18th July, 2022 the condition is omitted from the description. 8. Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi: 8.1. Representations have been received seeking c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrates and additives, wheat bran and de-oiled cake] 5% S. No. 103B of Schedule- I of notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017 Rice bran (other than de-oiled rice bran) 5% 8.4. The dispute in applicable GST rate revolves around the central argument as to whether the above-mentioned by-products are meant for direct consumption as cattle feed and therefore attract exemption under S. No. 102 of notification No. 2/2017-Central Tax (Rate) dated 28th June, 2017 or are otherwise not meant for direct consumption and thus covered under S. No. 103A of notification No. 1/2017- Central Tax (Rate) dated 28 th June, 2017 attract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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