Simplified GST Guidelines: Pepper, Raisins, Popcorn, Concrete Blocks, and Motor Vehicle Cess Clarified
Circulars
GST – States
The GST clarification on various several taxation issues. Key points include: (1) pepper of genus Piper attracts 5% GST under HS 0904, with agriculturists supplying dried pepper exempt from registration, (2) agriculturists supplying raisins are GST-exempt, (3) ready-to-eat popcorn is classified under different HSN codes with varying GST rates (5-18%) depending on
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