GST Rates: CBIC Issues Clarification in Respect of Rate of Goods as Per the Recommendations of 45th GST Council Meeting

Vide Circular No 163/19/2021-GST, CBIC has issued clarification on rate of goods as recommended by the 45th GST Council Meeting.

The Circular contains:
1.) Applicability of GST on fresh and dried fruits and nuts
2.) Applicability of GST on tamarind seeds
3.) Clarification of definition of Copra
4.) Applicability of GST on pure henna powder and leaves
5.) Applicability of GST on scented sweet supari & flavored and coated illaichi
6.) Applicability of GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues
7.) Scope of GST rate on all pharmaceutical goods falling under heading 3006
8.) laboratory reagents and other goods falling under heading 3822
9.) Requirement of Original/ import Essentiality certificate, issued by the Directorate General of Hydrocarbons (DGH) on each inter-State stock transfer of goods imported at concessional GST rate for petroleum operations
10.) GST rates applicable on External batteries sold along with UPS Systems/Inverter
11.) Applicability of GST rates on Solar PV Power Projects
12.) Applicability of GST rates on Fibre Drums, whether corrugated or non-corrugated.

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