The State Government of Tripura on October 29, 2021 has issued Clarification regarding GST rates & classification (goods).
The following goods are: -
• Fresh vs dried fruits and nuts.
• Classification and applicable GST rates on Tamarind seeds
• Coconut vs Copra
• Classification and applicable GST rate on Pure henna powder and leaves, having no additives
• Scented sweet supari and flavored and coated illaichi.
• Classification of Brewers' Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues and applicable GST rate.
• GST rates on goods [miscellaneous pharmaceutical products] falling under heading 3006.
• Applicability of GST rate of 12% on all laboratory reagents and other goods falling under heading 3822.
• 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.
• External batteries sold along with UPS Systems/ Inverter
• Specified Renewable Energy Projects.
• Fiber Drums, whether corrugated or non-corrugated.
[Notification No- 19/2021 - GST (State)]