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GST - Highlights / Catch Notes

Home Highlights February 2025 Year 2025 This

CBEC issued comprehensive GST rate clarifications following GST ...


GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different Rates for Popcorn Types

February 15, 2025

Circulars     GST

CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.

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