Circular No. 179/11/2022– GST dated 03 August 2022

Key takeaways:

• Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%.
• Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate of 5%.
• Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.
• Treated sewage water attracts no GST.
• Nicotine Polacrilex Gum attracts a GST rate of 18%.
• Fly ash bricks and aggregate – condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks attracts GST rates of 12%.
• Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi attracts GST rate of 5%.