Clarification regarding GST rates & classification of goods based on recommendations of 47th GST Council Meeting



Quick Summary
This circular provides clarifications on GST rates and classifications following the 47th GST Council Meeting. Key points include a 5% GST rate for electric vehicles regardless of battery fitment, and specific rates for various stones, mango products, treated sewage water, nicotine gum, fly ash bricks, and pulse milling by-products.

Circular No. 179/11/2022-GST F. CBIC-190354/172/2022-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Date: 3rd August, 2022 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of Central Excise Central Tax Madam/ Sir, Subject: Clarification regarding GST rates classification (goods) based on the recommendations
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FAQ :

Electric vehicles, whether or not fitted with a battery pack, attract a GST rate of 5%.

Yes, Napa stones and other similar non-mirror polished building stones that are ready to use are eligible for the concessional GST rate under S. No. 123 of Schedule-I.

Fresh mangoes are exempt from GST. Sliced and dried mangoes attract a 5% GST rate, while mango pulp and other dried mango forms are taxed at 12%.

No, treated sewage water falling under heading 2201 is exempt from GST.

Nicotine Polacrilex gum, used for tobacco cessation, attracts a GST rate of 18%.

No, the condition of 90% or more fly ash content applies only to fly ash aggregates, not to fly ash bricks and fly ash blocks.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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