Circular on Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council 45th meeting (dated – 06.10.2021) – Ministry of Finance
View PdfCircular on Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council 45th meeting (dated – 06.10.2021) – Ministry of Finance
- Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, at Lucknow, clarification, with reference to GST levy, related to the following are being issued through this circular:
- Fresh vs dried fruits and nuts;
- Classification and applicable GST rates on Tamarind seeds;
- Coconut vs Copra;
- Classification and applicable GST rate on Pure henna powder and leaves, having no additives; v. Scented sweet supari and flavoured and coated illaichi;
- Classification of Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues and applicable GST rate;
- GST rates on goods [miscellaneous pharmaceutical products] falling under heading 3006;
- Applicability of GST rate of 12% on all laboratory reagents and other goods falling under heading 3822;
- 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;
- External batteries sold along with UPS Systems/ Inverter;
- Specified Renewable Energy Projects;
- Fiber Drums, whether corrugated or non-corrugated.
- The issue-wise clarifications are discussed in detail below.
- Applicability of GST on fresh and dried fruits and nuts.
- Applicability of GST on tamarind seeds.
- Clarification of definition of Copra.
- Applicability of GST on pure henna powder and leaves.
- Applicability of GST on scented sweet supari &flavoured and coated illaichi.
- Applicability of GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues.
- Scope of GST rate on all pharmaceutical goods falling under heading 3006.
- All laboratory reagents and other goods falling under heading 3822.
- 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.
- GST rates applicable on External batteries sold along with UPS Systems/ Inverter.
- Applicability of GST rates on Solar PV Power Projects.
- Applicability of GST rates on Fibre Drums, whether corrugated or non-corrugated. ETC.,
