This circular provides clarifications on the GST rates and classification of specific goods in accordance with the recommendations made by the GST Council in its 54th meeting held on 9th September 2024.

It clarifies that extruded or expanded savoury products, other than un-fried or un-cooked snack pellets, falling under HS 1905 90 30, will attract 12% GST prospectively from 10th October 2024, aligning with other namkeens and similar edible preparations, while the 5% rate will continue for un-fried or un-cooked snack pellets. For the past period, 18% GST shall apply.

Further, Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways are classified under HS 8415, attracting 28% GST, and not as railway parts under HS 8607 (18% GST).

Regarding seats for vehicles, it clarifies that car seats (HS 9401) will attract 28% GST prospectively from 10th October 2024 to bring parity with motorcycle seats (HS 8714), which already attract 28% GST.