No GST on supply of raisins by agriculturists [Read Circular]:

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.

GST rate on popcorn

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. Read Circular