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TMI BlogClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New DelhiX X X X Extracts X X X X X X X X Extracts X X X X ..... g held on 22nd June, 2024, at New Delhi -reg. Madam/Sir, Based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024 , at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 , clarifications on the following issues are being issued through this Circular as under: 2. Clarification regarding GST rate on Solar Cookers: 2.1 Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on supply of solar cookers that work on dual energy source. 2.2 On the recommendations of GST Council, it is hereby clarified that solar cookers that work on dual energy of solar energy and grid electricity are app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated the 28th June, 2017 , has been amended vide notification No. 2/2024-Central Tax (Rate), dated the 12th July, 2024 to specifically include 'parts' of Poultry-keeping machinery. 4.3 Further, on the basis of the recommendation of the GST Council, in view of the prevailing genuine doubts, the issues for the past period are regularized on as is where is basis . 5. Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce: 5.1 Representations have been received seeking clarification regarding the scope of expression 'pre-packaged and labelled' for the purposes of levy of GST on supply of agricultural farm produce in view of amendment made in Legal M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t period from 01.07.2017 up to 17.07.2022 are hereby regularized on as is where is basis for supplies made to or by any agency engaged by Union Government or State Government/Union Territory for procurement and sale of such goods under any programme/scheme duly approved by the Central Government or any State Government intended to distribute such goods at free of cost or at subsidized rate to the eligible beneficiaries like economically weaker sections of the society subject to following conditions, namely:- a. the concerned supplier furnishes a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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