Quick Summary
The CBIC videCircular No. 189/01/2023-GST dated January 13, 2022has issued clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on December 17, 2022. Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, clarifications, with reference to GST levy, related to the following are being issued through this circular: Rab-classifiable under Tariff heading 1702 Re
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FAQ :
Rab is now clarified to be classified under heading 1702, attracting an 18% GST rate.
Yes, by-products of pulse milling such as Chilka, Khanda, and Churi/Chuni are fully exempt from GST supply effective from January 1, 2023.
The applicable six-digit HS code is 2202 99, and these beverages attract 28% GST along with a 12% Compensation Cess.
Snack pellets manufactured through extrusion, like 'fryums', are classified under tariff item 1905 90 30 and attract an 18% GST rate.
SUVs attract 22% compensation cess if they are popularly known as SUVs, have an engine capacity exceeding 1,500 cc, a length over 4,000 mm, and a ground clearance of 170 mm or more.
Yes, if goods are eligible for a 12% IGST rate under one notification and a lower rate under another, importers can claim the benefit of the lower rate.
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