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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 ..... Ref : Circular No.179/11/2022-GST, dated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 123 of Schedule-I (such as Napa stones), which are not mirror 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, stone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Revenue(CTII) Department, dated 29.06.2017 has been amended vide notification 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) products intended to assist tobacco use cessation, which are taken as part of a nicotine intake reduction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled in the Table below: Entry and notification No. Description GST Rate S. No. 102 of notification issued in Go.Ms.No.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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t availability of the customer(s). Further, as per the Indian Standards 2052:2009 -Compounded Feeds for Cattle - Specification, issued by the Bureau of Indian Standards, Ministry of Consumer Affairs, Food Public Distribution, Government of India, grain by products have been categorized as one of the ingredients of the compounded cattle feed. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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