Clarifications on GST Rates for Various Goods and Services: Circular No. 52/26/2018-GST
<p><span>The Ministry of Finance issued Circular No. 52/26/2018-GST on 9th August 2018, providing important clarifications regarding the applicability of GST rates on various goods and services. This circular addresses several representations and ensures uniform implementation of GST provisions. Here are the key highlights:</span></p><p><span><strong>1. Fortified Toned Milk</strong></span></p><ul><li><span>Toned milk fortified with vitamins A and D is classified under HSN Code 0401 and attracts NIL GST as per notification No. 2/2017-Central Tax (Rate) dated 28.06.2017.</span></li></ul><p><span><strong>2. Refined Beet and Cane Sugar</strong></span></p><ul><li><span>All kinds of beet and cane sugar, including refined variants, fall under heading 1701 and attract a 5% GST rate as per notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.</span></li></ul><p><span><strong>3. Tamarind Kernel Powder</strong></span></p><ul><li><span>Both plain (unmodified) and chemically treated (modified) tamarind kernel powder fall under chapter 13 and attract a 5% GST rate as per notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.</span></li></ul><p><span><strong>4. Safe Drinking Water</strong></span></p><ul><li><span>Drinking water supplied for public purposes, other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized, or water sold in sealed containers, falls under HS code 2201 and attracts NIL GST.</span></li></ul><p><span><strong>5. Human Blood Plasma</strong></span></p><ul><li><span>Normal human plasma attracts a 5% GST rate under List I (S. No. 186), while plasma products not specifically covered under List I attract a 12% GST rate.</span></li></ul><p><span><strong>6. Wipes Using Spun Lace Non-Woven Fabric</strong></span></p><ul><li><span>Baby wipes, facial wipes, and similar products are classified under headings 3307 (impregnated with perfumes or cosmetics) or 3401 (coated with soap or detergent) and attract an 18% GST rate.</span></li></ul><p><span><strong>7. Real Zari Kasab (Thread)</strong></span></p><ul><li><span>Real zari thread (yarn) falls under tariff heading 5605 and attracts 12% GST. However, real zari manufactured with silver wire gimped on core yarn and gilted with gold attracts 5% GST.</span></li></ul><p><span><strong>8. Marine Engine</strong></span></p><ul><li><span>Supplies of marine engines for fishing vessels falling under tariff item 8408 10 93 attract a 5% GST rate.</span></li></ul><p><span><strong>9. Cotton Quilts</strong></span></p><ul><li><span>Cotton quilts with a sale value not exceeding Rs. 1000 per piece attract a 5% GST rate, while those exceeding Rs. 1000 per piece attract a 12% GST rate.</span></li></ul><p><span><strong>10. Bus Body Building</strong></span></p><ul><li><span>Bus body fabrication on a job work basis attracts an 18% GST rate, while the supply of a complete bus attracts a 28% GST rate.</span></li></ul><p><span><strong>11. Disc Brake Pads</strong></span></p><ul><li><span>Disc brake pads for automobiles are classified under heading 8708 and attract a 28% GST rate.</span> <a href="https://cms.plasament.com/storage/circular-no52.pdf">circular_no.52</a><br> </li></ul>