GST Circular on Clarification regarding GST rates of goods based on recommendations of 47th GST Council meeting

GST Circular on Clarification regarding GST rates of goods based on recommendations of 47th GST Council meeting Following Clarifications have been made by the CIRCULAR: 1. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5% 2. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry 3. Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate 4. Treated sewage water attracts Nil rate of GST 5. Nicotine Polacrilex Gum attracts a GST rate of 18% 6. Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks 7. Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi Click here to read the Circular