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GST - States - Highlights / Catch Notes

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The GST clarification on various several taxation issues. Key ...


Simplified GST Guidelines: Pepper, Raisins, Popcorn, Concrete Blocks, and Motor Vehicle Cess Clarified

April 29, 2025

Circulars     GST - States

The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying dried pepper exempt from registration, (2) agriculturists supplying raisins are GST-exempt, (3) ready-to-eat popcorn is classified under different HSN codes with varying GST rates (5-18%) depending on ingredients and packaging, (4) autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST under HS 6815, and (5) amended motor vehicle compensation cess entry effective from 26.7.2023. The circular aims to ensure uniform GST implementation across jurisdictions.

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