Circular 113/32/2019 - Central Tax

Date: October 11, 2019

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Subject

Clarification regarding GST rates & classification (goods)

Content

Representations have been received seeking clarification in respect of applicable GST rates on 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…

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