The Government of West Bengal on September 11, 2024, issued a clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting.
The clarifications on the following issues are being issued through this Circular:
• Clarification regarding GST rate on Solar Cookers:
o Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on the supply of solar cookers that work on dual energy sources.
o On the recommendations of the GST Council, it is hereby clarified that solar cookers that work on dual energy of solar energy and grid electricity are appropriately classifiable under heading 8516 and already attract a GST rate of 12% vide Sl. No. 201A of Schedule II of notification No. 1/2017-Central Tax (Rate) dated the 28th June, 2017.
• Clarification regarding GST rate on Fire Water Sprinklers:
o Representations have been received seeking clarification as to whether the existing entry covering sprinkles at a 12% GST rate also covers Fire Water Sprinklers.
o On the recommendations of the Council, it is hereby clarified that all types of sprinklers, including fire water sprinklers attract GST at the rate of 12% vide Sl. No. 195 B of Schedule II of notification No. 1/2017-Central Tax (Rate) dated the 28th June, 2017.
o Further, on the basis of the recommendation of the GST Council, in view of the prevailing genuine doubts, the issues for the past period are regularized on an "as is where is basis".
• Clarification regarding GST rate on parts of Poultry-keeping machinery:
o Representations have been received seeking clarification regarding appropriate classification and applicable GST rate on the supply of 'parts' of Poultry-keeping machinery.
o Parts of Poultry-keeping machinery are classifiable under tariff item 8436 91 00 and attract GST at the rate of 12% vide Sl. No. 199 of Schedule II of notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017. On the recommendations of the Council, to bring clarity on the issue, the relevant entry at Sl. No. 199 of Schedule II of notification No. 1/2017-Central Tax (Rate) dated the 28th June, 2017, has been amended vide notification No. 2/2024-Central Tax (Rate). dated the 12th July, 2024 to specifically include 'parts' of Poultry-keeping machinery.
o Further, on the basis of the recommendation of the GST Council, in view of the prevailing genuine doubts, the issues for the past period are regularized on "as is where is basis"
[Trade Circular No. 22/2024]
