GST Updates
CBIC issued clarifications regarding GST rates & classification (goods) based on the recommendations of the GST Council
A. Classification and GST Applicability on Pepper (Genus Piper)
- HS Code 0904 (Green, White, or Black Pepper) attracts 5% GST.
- Exemption: Dried pepper supplied directly by an agriculturist from their plantation is GST-exempt, and the agriculturist is not required to register for GST.
B. GST Rate on Raisins Supplied by an Agriculturist
- Exempt from GST if supplied directly from the cultivation.
- No GST registration required for the agriculturist.
C. GST Rate on Ready-to-Eat (RTE) Popcorn
- Popcorn with Salt & Spices (HS Code 2106 90 99 – Namkeens):
- 5% GST if sold loose (not pre-packaged & not labeled).
- 12% GST if pre-packaged & labeled.
- Caramel Popcorn (HS Code 1704 90 90 – Sugar Confectionery):
- 18% GST (due to sugar content changing its classification to confectionery).
D. GST Rate on AAC Blocks Containing at Least 50% Fly Ash
- Fly Ash-Based Products (HS Code 6815) Includes Fly ash bricks, fly ash aggregates, and fly ash blocks having GST Rate: 12%.
- Cement/Concrete-Based Products (HS Code 6810) Includes Articles of cement, concrete, or artificial stone having GST Rate: 18%
[GST Circular No. 247/04/2025 dated on 14.02.2025]
