CBIC clarifies on GST rates & classification for 12 Category of goods

The 12 Categories:

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;
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.

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