CBIC clarifies GST Rates on various Goods and Services

CBIC clarifies GST Rates on various Goods and Services

    The Central Board of Indirect Taxes and Customs (CBIC) has issued clarifications for applicability of GST on various goods and services.

    With regard to the GST rate applicable on refined beet and cane sugar, it was clarified that beet and cane sugar, including refined beet and cane sugar, will fall under heading 1701 and attract 5% GST rate.

    It has clarified that fortified toned milk would attract nil rate of GST.

    Regarding the GST rate on treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder, the Board said that “As both plain (unmodified) tamarind kernel powder and treated (modified) tamarind kernel powder fall under chapter 13, it is hereby clarified that both attract 5% GST in terms of the said notification.”

    It was further clarified that the supply of drinking water for public purposes if it is not supplied in a sealed container, is exempt from GST.

    With regard to the applicability of GST rate on Human Blood Plasma, it was said that a harmonious reading of the two relevant entries would mean that normal human plasma would attract 5% GST rate under List I (S. No. 186), whereas plasma products would attract 12% GST rate, if otherwise not specifically covered under the said List.

    It also said that the baby wipes, facial tissues, and other similar products would attract 18% GST rate. Similarly, if they are coated with soap or detergent, then it would fall under HS code 3401 and would attract 18% GST.

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