This circular provides clarification on the applicable GST rates and classification of certain goods as recommended by the GST Council in its 53rd meeting held on 22nd June 2024.

It clarifies that solar cookers operating on dual energy sources (solar and grid electricity) are classifiable under tariff heading 8516 and attract 12% GST under Sl. No. 201A of Schedule II of Notification No. 1/2017–Central Tax (Rate) dated 28th June 2017.

For parts of poultry-keeping machinery, the circular confirms that these are classifiable under tariff item 8436 91 00, attracting 12% GST, with relevant amendments made via Notification No. 2/2024–Central Tax (Rate) dated 12th July 2024.

It also clarifies the scope of “pre-packaged and labelled” agricultural produce: supplies in packages exceeding 25 kg or 25 litres are excluded from this category and hence not subject to 5% GST.

Additionally, supplies made to or by government agencies for welfare programs (for free or subsidized distribution) are regularized on an “as is where is” basis for past periods, subject to certification and compliance conditions.