The Government of West Bengal on August 22, 2023, issued a notification regarding Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting.
The following has been clarified-
•Rab -classifiable under Tariff heading 1702.
•Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni.
•Clarification regarding ‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice’.
•Applicability of GST on Snack pellets manufactured through an extrusion process (such as ‘fryums’).
•Applicability of Compensation cess on Sports Utility Vehicles (SUVs).
•Applicability of IGST rate on goods specified under notification No. 3/2017- Integrated Tax (Rate).
[TRADE CIRCULAR No. 03/2023]
