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Circular no. 113/2019 – Clarification regarding GST rates & classification of goods

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In this circular, the CBIC has clarified the taxation of the following items:-

i. Classification of leguminous vegetables such as grams when subjected to mild heat treatment

ii. Almond Milk

iii. Applicable GST rate on Mechanical Sprayer

iv. Taxability of imported stores by the Indian Navy

v. Taxability of goods imported under lease.

vi. Applicable GST rate on parts for the manufacture solar water heater and system

vii. Applicable GST on parts and accessories suitable for use solely or principally with a medical device

PDF file  – circular-cgst-113


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