The Government of Assam on February 19, 2025, issued clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting.
Based on the recommendations of the GST Council in its 55th meeting, the Board hereby clarifies the following issues through this circular for uniformity in their implementation:
• Clarification regarding classification and GST rate on pepper of genus Piper
As per the recommendation of the GST Council, it is hereby clarified that an agriculturist supplying dried pepper is not liable to be registered under Section 23(1) of the Assam GST Act is exempt from GST.
• Clarification regarding raisins supplied by an agriculturist
As per the recommendation of the GST Council, it is hereby clarified that an agriculturist supplying raisins is not liable to be registered under Section 23(1) of the Assam GST Act is exempt from GST.
• Fly ash based Autoclaved Aerated Concrete Blocks
As per the recommendation of the GST Council, it is hereby clarified that autoclaved aerated concrete (AAC) blocks containing more than 50% fly ash content will fall under HS 6815 and attract 12% GST.
[Circular No. GST/2024-25/111/State Tax]
