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GST - States - Highlights / Catch Notes

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This circular clarifies GST rates and classification for certain ...


GST Update: 12% on Solar Cookers, Sprinklers; Agri Packages Over 25kg Exempt from 5% Levy; Govt Supplies Regularized.

September 19, 2024

Circulars     GST - States

This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using solar and grid electricity attract 12% GST under heading 8516. All types of sprinklers, including fire water sprinklers, attract 12% GST under heading 195B. Parts of poultry-keeping machinery under 8436 91 00 attract 12% GST. The definition of "pre-packaged and labelled" excludes agricultural produce packages over 25 kg/litre from 5% GST levy. For supplies to/by government agencies for subsidized distribution from 1.7.2017 to 17.7.2022, issues are regularized subject to conditions like certification and ITC reversal. The circular provides clarity on GST rates and classification, regularizing past issues with conditions.

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