The Government of Tripura on October 30, 2023, issued a circular regarding clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on July 11, 2023.
The following has been stated: -
•The Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit vide Circular No. 200/12/2023-GST dated August 01, 2023, has issued a clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on July 11, 2023, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith.
•In the exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 for the purpose of uniformity in the implementation of the Act it is instructed to follow the guidelines issued vide Circular No. 200/12/2023-GST dated August 01, 2023, by the Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit.
The detailed circular is given in the document attached below.
[Circular No. 12/2023-GST (State)]