This circular provides clarifications on GST rates for several goods following recommendations of the 50th GST Council meeting. It confirms that uncooked or unfried extruded snack pellets now attract 5% GST, while ready-to-eat pellets continue at 18%; past disputes are regularized on an “as is” basis. Fish soluble paste under CTH 2309 is reduced to 5%, with earlier periods regularized similarly. Desiccated coconut and biomass briquettes also receive past-period regularization due to genuine interpretational issues.

The circular states that raw cotton supplied by agriculturists to cooperatives is taxable at 5% under reverse charge. Imitation zari thread or yarn now carries 5% GST, and past periods are regularized. GST issues relating to areca-leaf plates and cups are also regularized for the time before 1 October 2019.

For goods under HSN 9021, including trauma and orthopaedic implants, a uniform GST rate of 5% applies; earlier ambiguity is regularized without allowing refunds where tax was paid at 12%. Across all items, no refunds are permitted where higher GST was already paid.