This circular provides clarifications on the applicable GST rates and classification of various goods where interpretational issues were raised by trade and field formations.

The circular clarifies that Chhatua/Sattu, being flour of pulses and cereals classifiable under HSN 1106, attracts Nil GST if unbranded and 5% GST if branded and packed. For fish meal, meat and bone meal and similar raw materials used in manufacture of animal, poultry or aquatic feed, it is clarified that these are inputs and not finished feed, and therefore attract 5% GST, whereas prepared animal feed continues to be exempt.

In respect of animal feed supplements or additives, the classification depends on their form and use. Products capable of general use or supplied as raw vitamins/pro-vitamins fall under HSN 2936, while ready-to-use feed supplements meant specifically for animal feeding fall under HSN 2309.

For LPG supplied for domestic use, it is clarified that LPG supplied in bulk by refiners or OMCs for household consumption is eligible for 5% GST, provided its intended domestic use is known at the time of supply.

The circular further clarifies that polypropylene woven and non-woven bags, including those laminated with BOPP, are classifiable as plastic bags under HSN 3923 and attract 18% GST. Wood logs for pulping are classified under HSN 4403 and attract 18% GST. Bagasse boards, whether plain or laminated, attract concessional GST at 12%.

It is also clarified that embroidered fabric sold in three-piece sets for ladies suits remains fabric and attracts 5% GST, as embroidery or packing does not change its character. For waste-to-energy plants, the 5% concessional rate applies only to specified machinery falling under Chapters 84, 85 and 94. Turbochargers supplied to Railways are classifiable under HSN 8414 and attract 18% GST. Lastly, inter-state movement of cranes, rigs, tools and machinery on own account for providing services, without transfer of title, does not constitute a supply and is not liable to GST.