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TMI BlogClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New DelhiX X X X Extracts X X X X X X X X Extracts X X X X ..... ia, New Delhi. Circular (No. 28/2024-25-GST) The Tax Research Unit, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi has issued the above referred Circular. For the uniformity in implementation and in exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the Said Circular issued by the Tax Research Unit, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). A copy of the above referred circular is attached here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndations of GST Council, with effect from 10.10.2024, extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion), falling under HS 1905 90 30 attract GST at the rate of 12% vide entry 32C of Schedule II of notification 1/2017-Central Tax (Rate) dated the 28th June, 2017 at par with namkeens, bhujia, mixture, chabena (pre-packaged and labelled) and similar edible preparations in ready for consumption form which are classifiable under HS 2106 90 of entry 46 of Schedule II of Notification 1/2017-Central Tax(Rate) dated the 28 th June, 2017. The GST rate of 5% continue on un-fried or un-cooked snack pellets, by whatever name called, manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of heading 8401 to 8479 (including 8415 Air Conditioning Machines) are excluded from the ambit of parts covered under Chapter 86. 2.3 Although there is no ambiguity in the classification, to make it explicitly clear, it is clarified that the Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways are classified under HS 8415. 3. Clarification regarding GST rate on Car and Motor cycle seats: 3.1 Representations were received seeking clarification regarding classification of seats meant for four wheeled cars and two-wheelers and the consequent GST rate on seats meant for four wheeled cars and two-wheelers. 3.2 With regards to seats for two wheelers, it is pertinent to note that the Explanatory Note for HS 9401 has specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assified under HS 8714) which already attract a GST rate of 28%, based on the recommendation of the Council, with effect from 10.10.2024 vide S. No. 210A of Schedule IV of notification No. 1/2017-Central Tax (Rate) dated 28th June, 2017 (as amended), car seats classifiable under HS 9401 attract GST at the rate of 28%. It is clarified that the 28% rate on car seats classifiable under HS 9401 is applicable prospectively, that is, from the date of effect of the said notification. 4. Field formations under your charge may be instructed accordingly. 5. 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 - Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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