Circular No. 163/19/2021-GST
F. No. 190354/206/2021-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi
Date: 6
th October, 2021
To,
Principal Chief Commissioners/ Principal Director Generals,
Chief Commissioners/ Director Generals,
Principal Commissioners/ Commissioners of Central Excise & Central Tax(All),
Madam/ Sir,
Subject: Clarification regarding GST rates & classification (goods) based on
the recommendations of the GST Council in its 45th meeting held on 17th
September, 2021 at Lucknow–reg.
Based on the recommendations of the GST Council in its 45th meeting held on 17th
September, 2021, at Lucknow, clarification, with reference to GST levy, related to the
following are being issued through this circular:
i. Fresh vs dried fruits and nuts;
ii. Classification and applicable GST rates on Tamarind seeds;
iii. Coconut vs Copra;
iv. Classification and applicable GST rate on Pure henna powder and leaves, having
no additives;
v. Scented sweet supari and flavored and coated illaichi;
vi. Classification of Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with
Soluble [DDGS] and other such residues and applicable GST rate;
vii. GST rates on goods [miscellaneous pharmaceutical products] falling under
heading 3006;
viii. Applicability of GST rate of 12% on all laboratory reagents and other goods
falling under heading 3822;
ix. Requirement of Original/ import Essentiality certificate, issued by the Directorate
General of Hydrocarbons (DGH) on each inter-State stock transfer of goods
imported at concessional GST rate for petroleum operations;
x. External batteries sold along with UPS Systems/ Inverter;
xi. Specified Renewable Energy Projects;
xii. Fiber Drums, whether corrugated or non-corrugated.
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