Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg

Last updated: 07 October 2021

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This circular provides clarifications on Goods and Services Tax (GST) rates and classifications for several goods, based on the recommendations from the 45th GST Council meeting. It addresses issues such as the distinction between fresh and dried fruits and nuts, the GST applicable to tamarind seeds, and the definition and tax rate for copra. The circular also clarifies the GST rates for pure henna powder and leaves, scented sweet supari, flavoured and coated illaichi, and residues like Brewers' Spent Grain. Furthermore, it explains the scope of GST rates for pharmaceutical goods under heading 3006 and laboratory reagents under heading 3822. Finally, it covers requirements for essentiality certificates for petroleum operations, GST on external batteries with UPS systems, solar PV power projects, and fibre drums.

Circular No. 163/19/2021-GST F.No. 190354/206/2021-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Date: 6thOctober, 2021 To, Principal Chief Commissioners/ Principal Director Generals, Chief Commissioners/ Director Generals, Principal Commissioners/ Commissioners of Central Excise Central Tax(All), Madam/ Sir, Subject: Clarification regarding GST rates classification (goods) based on the recomme

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FAQ :

Fresh nuts under headings 0801 and 0802 are exempt from GST. However, dried nuts under these headings attract GST at rates of 5% or 12%. Products are considered dried if they have been frozen, dehydrated, evaporated, or freeze-dried.

Tamarind seeds, classified under heading 1209, attract a GST rate of 5% if used for purposes other than sowing, effective from 1st October 2021. Previously, they attracted nil GST irrespective of use.

No, Copra is not exempt from GST. While fresh or dried coconut (shelled or peeled) is exempt, Copra, classified under heading 1203, attracts a GST rate of 5%.

Pure henna powder and leaves, with no additives, are classified under tariff item 1404 90 90 and attract a GST rate of 5%.

Scented sweet supari falls under tariff item 2106 90 30 as a 'Betel nut product' and attracts an 18% GST rate. Flavoured and coated illaichi is considered a value-added product under sub-heading 2106 and also attracts an 18% GST rate.

Yes, it is clarified that a concessional GST rate of 12% is applicable on all goods falling under heading 3822, including diagnostic and laboratory reagents.

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Notification No : Circular No. 163/19/2021-GST
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%20No.%20163_18_2021_GST.pdf

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