Circular No. 189/01/2023-GST dt. 13.01.2023 has been issued by the TRU section of CBIC clarifying the applicable GST rates on certain goods. The given clarifications along with our comments follow.
PRODUCT – RAB |
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PRODUCT – BY-PRODUCTS OF MILLING OF DAL/ PULSES |
Clarification |
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PRODUCT – CARBONATED BEVERAGES OF FRUIT DRINK OR CARBONATED BEVERAGES WITH FRUIT JUICE |
Clarification |
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PRODUCT – SNACK PELLETS MANUFACTURED THROUGH EXTRUSION PROCESS (SUCH AS ‘FRYUMS’) |
Clarification |
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PRODUCT – SPORTS UTILITY VEHICLES (SUVS) |
Clarification |
1) these are popularly known as SUVs; 2) the engine capacity exceeds 1,500 cc; 3) the length exceeds 4,000 mm; and 4) the ground clearance is 170 mm and above. |
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PRODUCT – SPECIFIED GOODS IN CONNECTION WITH PETROLEUM OPERATIONS/COAL BED METHANE OPERATIONS |
Clarification |
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(Views are strictly personal)
Author Bio
Qualification: CA in Practice
Company: Yagnesh Desai & Co
Location: Gujarat, IN