The Government of West Bengal on August 22, 2023, issued a circular regarding the Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on June 28 and June 29, 2022 at Chandigarh.
The following has been stated: -
•Electric vehicles whether or not fitted with a battery pack, attract a GST rate of 5% Representations have been received seeking clarification regarding the applicable rate of GST on electrically operated vehicles without any battery fitted to them.
it is clarified that an electrically operated vehicle is to be classified under HSN 8703 even if the battery is not fitted to such vehicle at the time of supply and thereby attracts GST at the rate of 5% in terms of entry 242A of Schedule I of notification No. 1125-F.T. dated June 28, 2017.
•Treated sewage water attracts Nil rate of GST
Representations have been received seeking clarification regarding the applicable GST rate on treated sewage water. Treated sewage water was not meant to be construed as falling under “purified” water for the purpose of levy of GST.
•Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda, and Churi Representations have been received seeking clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi.
The detailed circular is given in the document attached below.
[Trade Circular No. 02/2023]
