9911796707
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 Delhi.X X X X Extracts X X X X X X X X Extracts X X X X ..... powers conferred under section 168 of the West Bengal Goods and Services Tax Act, 2017, clarifications on the following issues are being issued through this Trade 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 appropriately classifiable under heading 8516 and already attract a GST rate of 12% vide Sl. No. 201A of Schedule II of notification No. 1025-F.T. dated the 28th June, 2017. 3. Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 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 Metrology (Packaged Commodities) Rules, 2011. 5.2 On the basis of the recommendation of the GST Council, the definition of pre-packaged and labelled‟ in notification No. 1025-F.T. and notification No. 1026-F.T., both dated the 28th June, 2017, has been amended vide notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 concerned recommending that supplies have been made to or by an 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
