THE GST COUNCIL 37TH MEETING (RECOMMENDATIONS)
A. Uniform GST rate 12% on Polypropylene/Polyethylene Woven and Non- Woven Bags and sacks, whether or not laminated, of a kind used for packing of goods (from present rates of 5%/12%/18%)
B. GST concession in certain cases for specific period: –
i). Exemption to Fishmeal for the period 01.07.17 to 30.09.19. Any tax collected for this period shall be required to be deposited.
ii). 12% GST during the period 1.07.2017 to 31.12.2018, on pulley, wheels and other parts (falling under Heading 8483) and used as parts of agricultural machinery.
iii). Passenger vehicles of engine capacity 1500 cc in case of diesel, 1200 cc in case of petrol and length not exceeding 4000mm designed for carrying upto 9 persons attract compensation cess of 1% for petrol and 3% for diesel vehicle. Council recommended same compensation cess rate for vehicles having these specifications (length and engine capacity) but designed for carrying more than 10 persons but upto 13 persons. (Presently these vehicles attract compensation cess at the rate of 15%)
**The rate changes shall be made effective with effect from 1 October, 2019.
C. Miscellaneous Changes :-
**The rate changes shall be made effective with effect from 1 October, 2019.
CLARIFICATIONS:-
| HS code and Rate | Clarifications |
|---|---|
| HS code 0713 | Mere heating of leguminous vegetables (gram/lentil) for removing moisture, or to soften and puff it or removing the skin, and not subjecting to any other processing or addition of any other ingredients (salt, oil etc.) |
| HS code 8424 (12% GST rate) | Mechanical Sprayers |
| 5% GST rate | Parts like Solar Evacuation tubes for solar power based devices like solar water heater, solar steam, generation systems |
| HS code 9018, 9019, 9021 or 9022 (12% GST rate) | Exclusive parts and accessories suitable for use solely or principally with a medical device would fall in respective headings |
| HS code 22029990 (18% GST rate ) | Almond Milk |
| IGST Exemption | Imported stores for Navy |
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