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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 ..... d 03-08-2022 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. **** Based on the recommendations of the GST Council in its 47th meeting held on 28th-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 rate of 5%: 2.1 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 issued in Go.Ms.No.258, Revenue(CT- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polished, are eligible for concessional rate under said entry: 3.1 Representations have been received 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in Go.Ms.No.555, Revenue(CT-II)Department, dated 28.07.2022 4.4 Fresh mangoes, falling under heading 0804, continue to remain exempt from GST [S. No. 51 of notification issued in Go.Ms.No.582, Revenue(CT-II)Department, dated 12.12.2017 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 notification issued in Go.Ms.No.582, Revenue(CT-II)Department, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction programme in order to lessen the human body's dependence on this substance. 6.3 Accordingly, it 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 issued in Go.Ms.No.258, Revenue(CT-II)Department, dated 29.06.2017]. 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. 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 582, Revenue(CTII) Department, dated 12.12.2017 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake[other than rice bran] Nil S. No. 103A of Schedule- I of notification issued in Go.Ms.No.258, Revenue(CTII) Department, dated 29.06.2017 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 of pulses, concentrates and additives, wheat bran and de-oiled cake] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 issued in Go.Ms.No.258, Revenue(CT-II) Department, dated 29.06.2017 and that for the past, the matter would be regularized on as is basis as mentioned in para 8.6. 9. Difficulty if any, in the implementati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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