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Circular clarifies GST rates and classification of goods based on GST Council recommendations in its...

Circular clarifies GST rates and classification of goods based on GST Council recommendations in its 53rd meeting. Solar cookers working on dual energy attract 12% GST. Fire water sprinklers attract 12% GST. Parts of poultry-keeping machinery attract 12% GST. Agricultural farm produce in packages over 25kg/25L excluded from pre-packaged and labelled definition, hence exempt from 5% GST. Supplies of pulses/cereals to/by government agencies for distribution to weaker sections regularized for past period subject to conditions. Issues regularized on as is where is basis for prevailing genuine doubts. .....

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