Circular No 113/32/2019 GST : Clarification on GST rates & classification

By | October 13, 2019
(Last Updated On: April 15, 2020)

Circular No 113/32/2019 GST

Circular No 113/32/2019 GST
F.No.354/131/2019-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Tax Research Unit

 

North Block, New Delhi
Dated,11th October, 2019

To,
Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General
Principal Commissioners/ Commissioners of Central Tax and Customs

Madam/ Sir,
Subject: Clarification regarding GST rates & classification (goods)–reg. 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 lease.
(vi) Applicable GST rate on parts for the manufacture solar water heater and system
(vii) Applicable GST on parts and accessories suitable for use solely or principally with a medical device

2. The issue wise clarifications are discussed below:

3. Classification of leguminous vegetables when subject to mild heat treatment (parching):

3.1. Doubts have been raised whether mild heat treatment of leguminous vegetables (such
as gram) would lead to change in classification.

Download Complete Circular Click here

GST on Reimbursement of Expenses : Free Study Material

GST on Employee Reimbursements Expenses

GST on Reimbursements to employees : ICAI Suggestions

Reimbursement of expense under GST if Bill in name of employee : ICAI raised issues

No GST on reimbursement of business exp. by Employer to Employees

GST applicability on expense reimbursement by Indian Branch to HO outside India

GST Applicability on secondment employee salary reimbursement

 GST Challan : Free Study Material

Due Date for GST Payment

Make GST Challan

Make GST Payment

Track GST Payment Status 

GST Challan : All That you needs to Know – Process and Form

[Video] GST News [Part 174] : GST Challan : by CA Satbir Singh TaxHeal.com

GST Challan Payment Failure : FAQs

GST Challan : FAQ

For latest Notification Refer Govt Website Click Here

Circular No 113/32/2019 GST

Leave a Reply

Your email address will not be published.