<p><span>In January 2023, the Ministry of Finance, Government of India, issued Circular No. 189/01/2023-GST. This circular provides clarifications regarding GST rates and the classification of certain goods based on recommendations from the GST Council's 48th meeting held on 17th December 2022.</span></p><p><span><strong>Key Highlights:</strong></span></p><ol start="1"><li><span><strong>Rab Classification:</strong> Rab is classified under Tariff heading 1702 and attracts an 18% GST rate.</span></li><li><span><strong>Dal/Pulses By-products:</strong> Chilka, Khanda, and Churi/Chuni by-products from milling Dal/Pulses are exempt from GST, effective 1st January 2023.</span></li><li><span><strong>Carbonated Beverages with Fruit:</strong> Specific HS code for these beverages is HS 2202 99, with a GST rate of 28% and a 12% Compensation Cess.</span></li><li><span><strong>Snack Pellets:</strong> Extruded snack pellets like 'fryums' are classified under tariff item 1905 90 30, attracting an 18% GST rate.</span></li><li><span><strong>SUV Specifications:</strong> SUVs must meet specific criteria to attract a 22% Compensation Cess.</span></li><li><span><strong>IGST Rate on Specified Goods:</strong> IGST rate on goods specified in notification No. 3/2017 has been increased to 12%, with certain goods still eligible for a lower rate of 5%.</span> <a href="https://cms.plasament.com/storage/cir-189-01-2023-cgst.pdf">cir-189-01-2023-cgst</a><br> </li></ol>