Subject
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting
Content
Based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017, the Board hereby clarifies the following issues through this circular for the purpose of uniformity in their implementation: 1. Clarification regarding GST rate on Extruded/Expanded S…