Circular No. 80/54 /2018-GST
F. No.354/432/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi
Dated 31st December, 2018
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)–reg.
Representations have been received seeking clarification in respect of applicable GST rates on the following items:
(i) Chhatua or Sattu
(ii) Fish meal and other raw materials used for making cattle/poultry/aquatic feed
(iii) Animal Feed Supplements/ feed additives from drugs
(iv) Liquefied Petroleum Gas for Domestic Use
(v) Polypropylene Woven and Non-Woven Bags and PP Woven and NonWoven Bags laminated with BOPP
(vi) Wood logs for pulping
(vii) Bagasse based laminated particle board
(viii) Embroidered fabric sold in three pieces cloth for lady suits
(ix) Waste to Energy Plant-scope of entry No. 234 of Schedule I of notification No.1/2017- Central Tax (Rate) dated 28.6.2017
(x) Turbo Charger for railways
(xi) Rigs, tools & Spares moving inter-state for provision of service
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular-No-80.pdf