GST Circular 163/19/2021 | Clarification regarding GST rates & classification (goods) based on the recommendations of the 45th GST Council

GST Circular No 163/19/2021

Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, at Lucknow, clarification, with reference to GST levy, related to the following are being issued through this circular:

i. Fresh vs dried fruits and nuts;
ii. Classification and applicable GST rates on Tamarind seeds;
iii. Coconut vs Copra;
iv. Classification and applicable GST rate on Pure henna powder and leaves, having
no additives;
v. Scented sweet supari and flavored and coated illaichi;
vi. Classification of Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues and applicable GST rate;
vii. GST rates on goods [miscellaneous pharmaceutical products] falling under heading 3006; Circular No. 163/19/2021-GST Page 2 of 9

viii. Applicability of GST rate of 12% on all laboratory reagents and other goods falling under heading 3822;
ix. Requirement of Original/ import Essentiality certificate, issued by the Directorate General of Hydrocarbons (DGH) on each inter-State stock transfer of goods imported at concessional GST rate for petroleum operations;
x. External batteries sold along with UPS Systems/ Inverter;
xi. Specified Renewable Energy Projects;
xii. Fiber Drums, whether corrugated or non-corrugated.

Ajay Maurya

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