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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, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... vy, related to the following are being issued through this circular : 2. Rab-classifiable under Tariff heading 1702 : 2.1 Representation has been received 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 1701. The honourable Supreme Court in its order in Krishi Utpadan Mandi Samiti v. Shankar Industries [1993] SCR (1) 1037 has distinguished Rab from Molasse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drink or carbonated beverages with fruit juice : 4.1 Representations have been received 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 created in Notification No. 1/2017-State Tax (Rate), dated 30th June, 20171 and Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, vide S. No. 12B in Schedule IV and S. No. 4B in Schedule respectively, with effect from the 1st October, 2021, for goods with description carbonated beverages of fruit drink or carbonated beverages with fruit juice . 4.3 It is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2017. 6. Applicability of Compensation cess on sports utility vehicles (SUVs) : 6.1 Representations have been received seeking clarification about the specifications of motor vehicles, which attract compensation cess at the rate of 22 per cent. vide entry at Sl. No. 52B of Notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017. 6.2 In this regard, it is clarified that Compensation Cess at the rate of 22 per cent. is applicable on Motor vehicles, falling under heading 8703, which satisfy all four specifications, namely : these are popularly known as SUVs ; the engine capacity exceeds 1,500 cc ; the length exceeds 4,000 mm ; and the ground clearance is 170 mm and above. 6.3 This clarification is confined t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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