The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Circular No. 80/54/2018 – GST dated December 31, 2018 which clarified the GST rates with their respective Classification of Goods. The gist of the circular clarifying the rate and classification of Goods are as under: –
Rates and Classification of Certain Goods
(i) Chhatua or Sattu
(ii) Fish meal and other raw materials used for making cattle/poultry/aquatic feed
(iii) Animal Feed Supplements/ feed additives from drugs
(iv) Liquefied Petroleum Gas for Domestic Use
(v) Polypropylene Woven and Non-Woven Bags and PP Woven and NonWoven Bags laminated with BOPP
(vi) Wood logs for pulping
(vii) Bagasse based laminated particle board
(viii) Embroidered fabric sold in three pieces cloth for lady suits
(ix) Waste to Energy Plant-scope of entry No. 234 of Schedule I of Notification No.1/2017- Central Tax (Rate) dated 28.6.2017
(x) Turbo Charger for railways
(xi) Rigs, tools & Spares moving inter-state for provision of service
Inter-state movement of Goods for Provision of Service by a Service Provider : Any such movement on own account (not involving distinct person in terms of section 25), where such movement is not intended for further supply of such goods does not constitute a supply and would not be liable to GST.
The detailed GST rates, Classification of Certain Goods can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-80.pdf;jsessionid=5BA256162A6AE58F7C2075B9567F1383