This circular provides multiple clarifications on GST classification and rates for specific goods to ensure uniform implementation of Council recommendations made in its 55th meeting held at Jaisalmer.

It clarifies that pepper of the genus Piper (green, white, or black) falls under HS 0904 and attracts 5% GST, and that agriculturists supplying dried pepper or raisins are exempt from GST under Section 23(1) of the CGST Act. For ready-to-eat popcorn, those mixed with salt and spices attract 5% GST (12% if pre-packaged and labelled), while sweetened or caramelized popcorn attracts 18% GST as sugar confectionery. The circular also regularizes past cases up to 14.02.2025 due to classification doubts.
Further, autoclaved aerated concrete (AAC) blocks with at least 50% fly ash content are classified under HS 6815 and attract 12% GST. The amended entry on ground clearance for utility vehicles under notification No. 03/2023–Compensation Cess (Rate) dated 26.07.2023 applies on or after 26th July, 2023.