Circular No.235/29/2024-GST

Last updated: 22 October 2024

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This circular provides clarifications on Goods and Services Tax (GST) rates and the classification of goods. These clarifications are based on the recommendations made during the 54th GST Council meeting, which took place in New Delhi on 9th September 2024. The aim is to ensure uniform implementation across the board.

F.No.CBIC-190354/149/2024-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue(Tax Research Unit)

North Block, New Delhi
Dated the 11th October 2024

To,
The Principal Chief Commissioners/Principal Directors General,
The Chief Commissioners/Directors General,
The Principal Commissioners/Commissioners of Central Excise & Central Tax

Subject: Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024, at New Delhi reg.

Madam/Sir,

Based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi, in exercise of the powers conferred under section 168(1)of the Central Goods and Services Tax Act, 2017, the Board hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation.

Official copy of the circular has been attached

FAQ :

The circular clarifies GST rates and the classification of goods based on the recommendations of the 54th GST Council meeting.

The 54th GST Council meeting was held in New Delhi on 9th September 2024.

The circular was issued by the Board of the Department of Revenue, Ministry of Finance, Government of India.

The purpose is to provide clarifications for uniform implementation of GST rates and goods classification, as recommended by the GST Council.

These clarifications are issued under the powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017.

Notification No : 235/29/2024
Source : https://taxinformation.cbic.gov.in/view-pdf/1003240/ENG/Circulars

Attached File : 322600_11367_cir_cgst_235_2024.pdf

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