Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
<p><span>On July 15, 2024, the Ministry of Finance issued Circular No. 229/23/2024-GST, following the 53rd GST Council meeting. The circular provides essential clarifications on the GST rates and classification for various goods. Noteworthy highlights include:</span></p><ol start="1"><li><span><strong>Solar Cookers</strong>: Dual energy source solar cookers, powered by both solar energy and grid electricity, are classified under heading 8516 and attract a 12% GST rate.</span></li><li><span><strong>Fire Water Sprinklers</strong>: All types of sprinklers, including fire water sprinklers, attract a 12% GST rate.</span></li><li><span><strong>Poultry-Keeping Machinery</strong>: Parts of poultry-keeping machinery are classified under tariff item 8436 91 00 and attract a 12% GST rate.</span></li><li><span><strong>Pre-Packaged and Labelled Agricultural Farm Produce</strong>: Supply of agricultural farm produce in packages of more than 25 kilograms or liters is excluded from the definition of 'pre-packaged and labelled' and will not attract a 5% GST levy.</span></li><li><span><strong>Supplies to or by Government Agencies</strong>: Supplies of pulses and cereals to or by government agencies for distribution to economically weaker sections are regularized on an 'as is where is' basis for the past period from 01.07.2017 to 17.07.2022.</span> <a href="https://cms.plasament.com/storage/nisha/circular-no-229-2024.pdf">circular-no-229-2024</a><br> </li></ol>