Circular No. 113/32/2019-GST
F.No.354/131/2019-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Tax Research Unit
North Block, New Delhi
Dated,11th October, 2019
To,
Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General
Principal Commissioners/ Commissioners
of Central Tax and Customs
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) Classification of leguminous vegetables such as grams when subjected to mild heat treatment
(ii) Almond Milk
(iii) Applicable GST rate on Mechanical Sprayer
(iv) Taxability of imported stores by the Indian Navy
(v) Taxability of goods imported under lease.
(vi) Applicable GST rate on parts for the manufacture solar water heater and system
(vii) Applicable GST on parts and accessories suitable for use solely or principally with a medical device
To know more in details,click here
CAclubindia
Source : http://www.cbic.gov.in/htdocs-cbec/gst/circular-cgst-113.pdf