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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 ..... of Indirect Taxes and Customs (CBIC) has issued the above referred Circular. For the uniformity, it has been decided that the said Circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017. Copy of the referred CBIC Circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. (ASHEESH SHARMA) Commissioner of State Tax, Maharashtra State, Mumbai Circular No. 229/23/2024-GST F. No. 190354/94/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the recommendations of the Council, it is hereby clarified that all types of sprinklers, including fire water sprinklers attract GST at the rate of 12% vide SI. No. 195 B of Schedule II of notification No. 1/2017-Central Tax (Rate) dated the 28th June, 2017. 3.3 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 . 4. Clarification regarding GST rate on parts of Poultry-keeping machinery: 4.1 Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on supply of 'parts' of Poultry-keeping machinery. 4.2 Parts of Poultry-keeping machinery are classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12th July, 2024, respectively, to exclude the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre from the scope of 'pre-packaged and labelled'. Consequently, supply of agricultural farm produce in package (s) containing quantity of more than 25 kilogram or 25 litre will not attract GST levy of 5%. 5.3 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 hereby regularized on as is where is basis. 6. Clarification regarding supplies of goods made to or by agency engaged by Government 6.1 Prior to 17th July, 2022, supplies of pulses and cereals attracted GST at rate of 5%, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of 180 days from the date of issuance of this Circular to the jurisdictional commissioner of the Central Tax or jurisdictional commissioner of the State Tax, or jurisdictional officer of the Union Territory Tax, as the case maybe; and b. Input Tax Credit shall not be allowed on such inputs and, if availed on such inputs, it shall be reversed within a period of 180 days from the date of issuance of this Circular, if the supplier intends to take the benefit under the proposed regularisation. 7. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board. Yours faithfully, (Limatula Yaden) Joint Secretary, TRU Tel : 011-2309 2687 - Circular - Trade Notice - Public Notice - Instructions - Office ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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