<h2><strong>1. GST on Chhatua (Sattu) – HSN 1106</strong></h2><p>? <strong>Unbranded Chhatua/Sattu</strong> → <strong>NIL GST</strong> (S. No. 78, Notification No. 2/2017-CT)<br>? <strong>Branded & Packed Chhatua/Sattu</strong> → <strong>5% GST</strong> (S. No. 59, Notification No. 1/2017-CT)</p><hr><h2><strong>2. GST on Fish Meal & Other Animal Feed Inputs – HSN 2301 & 2309</strong></h2><p>? <strong>Animal feed (HSN 2309) & its supplements</strong> → <strong>NIL GST</strong><br>? <strong>Raw materials like fish meal, meat & bone meal (HSN 2301)</strong> → <strong>5% GST</strong></p><hr><h2><strong>3. GST on Animal Feed Supplements – HSN 2309 & 2936</strong></h2><p>? <strong>Animal feed supplements under HSN 2309</strong> (used directly as feed) → <strong>NIL GST</strong><br>? <strong>Vitamins & medicines under HSN 2936</strong> (general-use products) → <strong>GST as per classification</strong></p><hr><h2><strong>4. GST on LPG for Domestic Use</strong></h2><p>? <strong>LPG supplied to OMCs for domestic supply</strong> → <strong>5% GST</strong> (w.e.f. 25.01.2018)</p><hr><h2><strong>5. GST on Polypropylene Woven & Non-Woven Bags – HSN 3923</strong></h2><p>? <strong>PP Woven & Non-Woven Bags laminated with BOPP</strong> → <strong>18% GST</strong><br>? <strong>Non-laminated woven bags classified as per their base material</strong></p><hr><h2><strong>6. GST on Wood Logs for Pulping – HSN 4403</strong></h2><p>? <strong>All types of wood logs & rough timber, including for pulping</strong> → <strong>18% GST</strong></p><hr><h2><strong>7. GST on Bagasse-Based Laminated Particle Board</strong></h2><p>? <strong>Bagasse boards (plain or laminated)</strong> → <strong>12% GST</strong> (S. No. 92, Notification No. 1/2017-CT)</p><hr><h2><strong>8. GST on Embroidered Fabric Sold as Three-Piece Suit Set</strong></h2><p>? <strong>Pre-packed fabric sets for suits (even if embroidered or embellished)</strong> → <strong>5% GST</strong><br>? <strong>Classified under Chapters 50-55 & 60, not under Chapter 63</strong></p><hr><h2><strong>9. GST on Waste-to-Energy Plant (WTEP) – HSN 84, 85, 94</strong></h2><p>? <strong>Machinery & equipment used in WTEP (under Chapters 84, 85, 94)</strong> → <strong>5% GST</strong><br>? <strong>Transport vehicles (under Chapter 87) not covered under this concessional rate</strong></p><hr><h2><strong>10. GST on Turbocharger for Railways – HSN 8414</strong></h2><p>? <strong>Turbochargers, even if supplied to railways, are classified under HSN 8414</strong><br>? <strong>Attracts 18% GST</strong></p><hr><h2><strong>11. GST on Interstate Movement of Rigs, Cranes & Tools for Own Use</strong></h2><p>? <strong>If moved within the same entity (not involving a distinct person under GST)</strong> → <strong>Not considered a supply</strong><br>? <strong>No GST applicable on such movements if there is no title transfer or stock transfer</strong></p><hr><h2><strong>12. Trade Notices & Implementation</strong></h2><p>? <strong>CBIC directs tax authorities</strong> to issue trade notices to inform businesses about these clarifications.<br>? Any <strong>issues in implementation</strong> should be reported to CBIC.<a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-80.pdf">circular-no-80</a><br> </p>