- GST on Pepper and Raisins: The CBIC clarified that all types of pepper (green, white, or black) are classified under HS 0904 and attract a 5% GST, while dried pepper and raisins supplied by agriculturists are exempt from GST under Section 23(1) of the CGST Act.
- Ready-to-Eat Popcorn Classification: Ready-to-eat popcorn mixed with salt and spices is classified under HS 2106 90 99, attracting a 5% GST if unpre-packaged and 12% if packaged. Popcorn mixed with sugar, such as caramel popcorn, falls under HS 1704 90 90, attracting an 18% GST. Past transactions up to February 14, 2025, are regularized on an ‘as is where is’ basis.
- AAC Blocks and Utility Vehicles: Autoclaved Aerated Concrete (AAC) blocks with over 50% fly ash are classified under HS 6815 and attract a 12% GST. Additionally, the effective date for the amended entry regarding ground clearance for utility vehicles is confirmed to be July 26, 2023, per the latest notification on compensation cess rates.
Source A2ztaxcorp
