Some of the significant clarifications made in circular No. 163/19/2021 GST dated 06.10.2021 are:
Exemption from GST to fresh fruits and nuts covers only such products which are not frozen or dried or otherwise processed. Supply of dried fruits and nuts, falling under the heading 0801 and 0802 attract GST @ 5%/12% as specified in the respective rate schedules.
With effect from 01.10.2021, tamarind and other seeds falling under the heading 1209 (ie., including tamarind seeds), if not supplied as seed for sowing, would attract GST @5%.
Pure henna powder and henna leaves, having no additives is classifiable under tariff item 1404 90 90 and shall attract GST @5%. Further GST rate of mehndi paste in cones falling under heading 1404 and 3305 shall also tax @5%.
Flavoured and coated illaichi is a valued added product and falls under the sub-heading 2106 and thus, attract GST @18%.
Exemptions available to coconut, fresh or dried, whether or not shelled or peeled is not available to copra and it attracts GST @5% irrespective of use.
Brewers spent grain (BSG), dried distillers grain with soluble (DDGS) and other such residues are classifiable under heading 2303, attracting GST @5%
For detailed clarifications on the above aspects and other issues clarified by the CBIC namely, GST rate on pharmaceutical goods falling under heading 3006, the applicability of GST rate of 12% on all laboratory reagents and other goods falling under heading 3822, the requirement of original/ import essentiality certificate issued by the DGH on each inter-State stock transfer of goods imported at concessional GST rate for petroleum operations, GST rates on external batteries sold along with UPS systems/ inverter, specified renewable energy projects, fibre drums, whether corrugated or non-corrugated, please refer Circular No. 163/19/2021-GST dated 6th October 2021.
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