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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Clarification regarding GST rates and classification of certain goods based on the recommendation of the GST Council in its 50th meeting held on 11th July, 2023

11-Aug-2023 | Trade Circular 21 of 2023

Commissioner of Sales Tax, Maharashtra, has issued a Trade Circular to reiterate the clarifications provided in the CBIC (Central Board of Indirect Taxes and Customs) Circular dated 1st August 2023. This CBIC Circular addresses the GST rates and classification of specific goods.

Key Points from the Circular:

Background and Recommendations: The clarifications in the Trade Circular are based on the recommendations made by the GST Council during its 50th meeting held on 11th July 2023. The circular provides clarifications regarding the GST levy on certain items, aiming to address any confusion or ambiguity related to their classification and applicable tax rates.

Items Covered in the Clarification: The clarifications provided in the circular pertain to the GST levy on the following goods:
i. Un-fried or un-cooked snack pellets manufactured through the extrusion process.
ii. Fish Soluble Paste.
iii. Desiccated coconut.
iv. Biomass briquettes.
v. Imitation zari thread or yarn, known by any trade name.
vi. Supply of raw cotton by agriculturists to cooperatives.
vii. Plates and cups made from areca leaves.
viii. Goods falling under HSN (Harmonized System of Nomenclature) heading 9021.

Detailed Applicability:

The Trade Circular provides detailed information about the GST applicability, classification, and rates for each of the mentioned goods. To understand the specific applicability of GST on these goods, stakeholders are advised to refer to the attached document accompanying the Trade Circular.

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