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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 Delhi.X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise of the powers conferred under section 168 of the West Bengal Goods and Services Tax Act, 2017, the Commissioner hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation: 1. Clarification regarding GST rate on Extruded/Expanded Savoury food products: 1.1 Representations were received seeking clarification regarding appropriate classification and whether savoury or salted extruded snack pellets are classifiable under HS 2106 as Namkeens due to disputes in the field. Based on the recommendations 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 8607 (including parts of railways or tramway locomotives) attract a GST rate of 18% vide S. No. 398G of Schedule III of notification No. 1125-F.T. dated 28.06.2017 (as amended). Machines and apparatus of heading 8415, which include Air conditioning machines, are excluded from the ambit of parts covered under heading 8607 as per Section note 2 of Section XVII of Customs Tariff Act, 1975. From a conjoint reading of Note 2 and Note 3 of the Section notes for the Section XVII, it is clear that goods 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heelers are classifiable under HS 9401 while seats for 2-wheelers are classifiable under HS 8714. There is no ambiguity in the GST rates on the said goods - car seats which are classifiable under 9401 attract GST @ 18% vide S. No. 435A of Schedule III of notification No. 1125-F.T. dated 28th June, 2017 (as amended) and seats meant for two wheelers are classifiable under HS 8714 which attract a GST rate of 28%. 4. In order to bring parity with seats of motorcycles (classified 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. 1125-F.T. dated 28th June, 2017 (as amended), car seats classifiable under HS 9401 attract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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