The summary of clarifications issued is given below:

1. Fruits & Nuts – distinction between fresh and dried fruits and nuts and applicable GST rates: Exemption from GST to fresh fruits and nuts covers only such products which are not frozen or dried in any manner or otherwise processed. Supply of dried fruits and nuts, falling under heading 0801 and 0802 attract GST at the rate of 5%/12% as specified in the respective rate Schedules.

2. Tamarid Seeds – classification and applicable GST rates on tamarind seeds s between tariff heading 1207 and 1209: with effect from 1.10.2021, tamarind and other seeds falling under heading 1209, (i.e. including tamarind seeds), if not supplied as seed for sowing, would attract GST at the rate of 5%.

3. Clarification of definition of Copra: As per the Explanatory Notes to HS, the heading 0801 covers coconut fresh or dried but excludes Copra. Thus, exemption available to Coconut, fresh or dried, whether or not shelled or peeled, vide entry at S. No. 47 of notification No. 2/2017- Central Tax (Rate) dated 28.6.2017, is not available to Copra. Accordingly, Copra, classified under heading 1203, attracts GST rate of 5%.

4. Pure henna powder and leaves – Classification and applicable GST rates: Pure henna powder and henna leaves, having no additives, is classifiable under tariff item 1404 90 90 and shall attract GST rate of 5%.  GST rate on mehndi paste in cones falling under heading Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting.

5. Applicability of GST on scented sweet supari & flavored and coated illaichi: 

a)       Scented sweet supari falls under tariff item 2106 90 30 as “Betel nut product” known as “Supari” and attracts GST rate of 18%.

b) b) flavored and coated illaichi is a value added product and falls under sub-heading 2106 and It accordingly attracts Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting

6. Applicability of GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS] and other such residues: Brewers’ spent grain (BSG), Dried distillers’ grains with soluble [DDGS] and other such residues are classifiable under heading 2303, attracting GST at the rate of 5%.

7. Scope of GST rate on all pharmaceutical goods falling under heading 3006: All goods falling under heading 3006 attract GST rate of 12% under entry 65 in the 12% rate schedule.

8. GST rates applicable on External batteries sold along with UPS Systems/ Inverter: tinctly identifiable items on one invoice. Therefore, it is clarified that in such supplies, UPS/ inverter would attract GST rate of 18% under heading 8504, while external batteries would attract the GST rate as applicable to it under heading 8507 (28% for all batteries except lithium-ion battery).

9. Applicability of GST rates on Solar PV Power Projects – Rates applicable from 01-07-2017 to 31-12-2018: GST on such specified Renewable Energy Projects can be paid in terms of the 70:30 ratio for goods and services, respectively, for the period of 1st July, 2017 to 31st December, 2018, in the same manner as has been prescribed for the period on or after 1st January, 2019, as per the explanation in the Notification No.24/2018 dated 31st December, 2018. However, it is specified that, no refunds will be granted if GST already paid is more than the amount determined using this mechanism.

10. Applicability of GST rates on Fibre Drums, whether corrugated or noncorrugated: GST rate of 18% on all goods classifiable under heading 4819 w.e.f. 01-10-2021. For the period prior to 1.10.2021, taking note of the fact that there was an ambiguity regarding the GST rates applicable on a Fibre Drums, because of its peculiar construction has decided that supplies of such Fibre Drums even if made at 12% GST (during the period from 1.7.2017 to 30.9.2021), would be treated as fully GST-paid.