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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 Chandigarh.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 No. F.12(56)FD Tax/2017-Pt-I-40 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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, 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. F.12(56)FD Tax/2017-Pt-I-40, dated June 29, 2017 covers minor p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-41, dated the 29th June, 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 Sl. No. 99 of Notification No. F. 12(56)FD/Tax/2017-Pt-1-41, 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 fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assist tobacco use cessation is appropriately classifiable under tariff item 2404 91 00 with applicable GST rate of 18 per cent. (Sl. No. 26B in Schedule III of Notification No. F. 12(56)FD/Tax/2017-Pt-1-40, dated the 29th June, 2017). 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. 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 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. Confu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (other than rice bran) Nil Sl. No. 103A of Schedule-I of F. 12(56)FD/Tax/2017-Pt-I-40, dated the 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ingredient are appropriately classifiable under heading 2302 and attract GST at the rate of five per cent. vide Sl. No. 103A of Schedule-I of Notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 29th June, 2017 and that for the past, the matter would be regularized on as is basis as ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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