Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting

Aug 17, 2022

SUBJECT
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting

CIRCULAR NO : 179/11/2022-GST

Dated : August 03,2022

Contributed By

Shilpa Kumari
Article Assistant
shilpakumari@mehragoelco.com

CA Vaibhav Jain
Partner
vaibhavjain@mehragoelco.com

Items

HSN Code

Relevant Notification

Effective Date

Rate

Remarks

Electrically Operated Vehicles (with or without battery)

8703

Notification No. 1/2017-Central Tax (Rate)

28th June,2017

5%

GST is applicable even if the battery is not fitted to such vehicle at the time of supply.

Building stones such as Napa Stones which are not mirror polished

6802

Notification No. 1/2017-Central Tax (Rate)

28th June,2017

5%

Minor polished stones are also covered under GST.

MANGOES

1. fresh mangoes
2. sliced and dried mangoes
3. All other forms of dried mango, including Mango pulp

0804

Notification No. 2/2017-Central Tax (Rate)

Notification No. 6/2022-Central Tax (Rate)

28th June,2017

13th July,2022

1. Exempt

2. 5%

3. 12%

Fresh mangoes are exempt from GST.

Mangoes, sliced and dried are chargeable under GST at the rate of 5%, while all other forms of dried mango, including Mango pulp, attract GST at the rate of 12%.

Treated sewage water

2201

Notification No. 7/2022-Central Tax (Rate)

13th July, 2022

Exempt

Supply of treated sewage water is exempt under GST.

Nicotine Polacrilex Gum

2404

Notification No. 1/2017-Central Tax (Rate)

28th June,2017

18%

Nicotine Polacrilex Gum which is commonly applied orally and is intended to assist tobacco use cessation, attracts GST@ 18%.

Fly ash bricks and aggregate

6815

Circular No. 179/11/2022-GST

18th July, 2022

12%

It is clarified that the condition of 90 per cent or more fly ash content applied only to Fly Ash Aggregates and not to fly ash bricks. Further, the condition of 90% is omitted from the description now.

By -products of milling of Dal/ Pulses such as Chilka, Khanda and Churi

2302

Notification No. 1/2017-Central Tax (Rate)

28th June,2017

5%

By-products of milling of Dal/Pulses such as Chilka, Khanda and churi used as cattle feed ingredient attact GST @ 5%.

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