This circular provides clarifications on GST rates and classification of various goods based on the recommendations of the GST Council. It clarifies that Rab is classifiable under tariff heading 1702 and attracts 18% GST. By-products of milling of pulses such as chilka, khanda and churi/chuni are fully exempt from GST with effect from 1 January 2023, with past issues regularized on an “as is” basis.

The circular confirms that carbonated beverages of fruit drink or with fruit juice fall under HS 2202 99 and attract 28% GST plus 12% compensation cess. Snack pellets manufactured through extrusion (such as fryums) are classifiable under tariff item 1905 90 30 and taxable at 18%. It also clarifies that compensation cess at 22% applies to SUVs meeting all specified criteria relating to engine capacity, length and ground clearance.

Lastly, it explains that for goods listed under Notification 3/2017-IGST (Rate), importers may opt for the lower applicable IGST rate where such goods are also covered under concessional rate entries in other IGST notifications.