CA Pratibha Goyal | Feb 15, 2025 |
![No GST on supply of raisins by agriculturists [Read Circular]](/cdn-cgi/image/fit=contain,format=webp,gravity=auto,metadata=none,quality=80,width=1200,height=730/wp-content/uploads/2025/02/GST-ON-RAISINS.jpg)
No GST on supply of raisins by agriculturists [Read Circular]
Based on the recommendations of the GST Council in its 55th meeting, the Ministry of Finance has clarified that an agriculturist supplying raisins is not liable to be registered under Section 23(1) of the CGST Act and is exempt from GST.
Besides this, the MOF also clarified that an agriculturist supplying dried pepper is not liable to be registered under Section 23(1) of the CGST Act is exempt from GST.
Other clarifications issued by the CBIC
The Central Board of Indirect Taxes and Customs (CBIC) issued a clarification on the GST Rate of Popcorns.
| Popcorn | HSN | GST Rate | |
| Ready to eat popcorn which is mixed with salt and spices [essential character of namkeens] | Pre-packaged and labelled | HS 2106 90 99 | 12% |
| Ready to eat popcorn which is mixed with salt and spices | Other than pre-packaged and labelled | HS 2106 90 99 | 5% |
| Popcorn mixed with sugar [e.g. caramel popcorn] | Any | HS 1704 90 90 | 18% |
GST Rate on Fly ash based Autoclaved Aerated Concrete Blocks
CBIC also clarified that autoclaved aerated concrete (AAC) blocks containing more than 50% fly ash content will fall under HS 6815 and attract 12% GST.
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