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/ Director
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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.