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TMI BlogClarification regarding GST rates and 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 ..... rh, 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 per cent. : 2.1. Queries have been raised 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 No. 1/2017-State Tax (Rate) reads as : 'Electrically operated vehicles which run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E-bicycles.' 2.3. As is evident from the explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riety of dimensional limestone, which is a brittle stone and cannot be subject to extensive mirror polishing. Currently, Sl. No. 123 of Schedule-I prescribes GST rate of five per cent. 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 extensive polishing. Therefore, such minor polished stones do not qualify as mirror polished stones. 3.3. Therefore, it is clarified that Sl. No. 123 in Schedule-I to Notification No. 1/2017-State Tax (Rate), dated June 29, 2017 [2] covers minor polished stones. 4. Mangoes under CTH 0804 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.1. Queries have been raised 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 Sl. No. 99 of Notification No. 2/2017-State Tax (Rate), dated the 29th June, 2017. 5.3. Accordingly, it is hereby clarified that supply of treated sewage water, falling under heading 2201, is exempt under GST. Further, to clarify the issue, the word 'purified' is being omitted from the above-mentioned entry vide Notification No. 7/2022-State Tax (Rate), dated the 15th July, 2022. 6. Nicotine Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Schedule III of Notification No. 1/2017-State Tax (Rate), dated the 29th June 2017 [2] ). 7. Fly ash bricks and aggregate-condition of 90 per cent. fly ash content applied only to fly ash aggregate, and not fly ash bricks : 7.1. Queries have been raised seeking clarification regarding the applicable rate on the fly ash bricks and fly ash aggregates. 7.2. Hitherto, as per entry at Sl. No. 176B of the Schedule II the items of description "Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content ; Fly ash blocks" attracts a GST rate of 12 per cent. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 29th, June, 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] 5% S. No. 103B of Schedule-1 of Notification No. 1/2017-State Tax (Rate), dated 29th 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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