𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹’𝘀 𝟱𝟱𝘁𝗵 𝗠𝗲𝗲𝘁𝗶𝗻𝗴: 𝗖𝗕𝗜𝗖 𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝘀 𝗚𝗦𝗧 𝗼𝗻 𝗣𝗼𝗽𝗰𝗼𝗿𝗻, 𝗥𝗮𝗶𝘀𝗶𝗻𝘀, 𝗣𝗲𝗽𝗽𝗲𝗿, 𝗔𝗔𝗖 𝗕𝗹𝗼𝗰𝗸𝘀 & 𝗦𝗨𝗩𝘀

The GST Council, in its 55th meeting on 21st December 2024, provided crucial clarifications on the classification and tax rates of various goods to ensure uniform implementation. Key updates include GST rates on pepper, raisins, ready-to-eat popcorn, fly ash-based AAC blocks, and compensation cess on SUVs. The Council has also regularized past GST uncertainties on popcorn classification up to 14th February 2025. These clarifications aim to simplify compliance and avoid ambiguity in tax implementation.

Key Highlights:

• Pepper (Genus Piper): 5% GST (HS 0904), but exempt when supplied by an agriculturist.
• Raisins: Exempt from GST when supplied by an agriculturist.
• Ready-to-Eat Popcorn:
• 5% GST (loose) | 12% GST (pre-packaged) | 18% GST (caramelized).
• Past confusion regularized till 14.02.2025.
• Fly Ash AAC Blocks: 12% GST for blocks with ≥50% fly ash content.
• SUVs & Utility Vehicles: 22% cess applies to vehicles with >1500cc engine, >4000mm length, and ≥170mm ground clearance, effective from 26.07.2023.
• Implementation Issues: To be reported to the Board.

Notification Reference: GST
Circular No. : 247/04/2025-GST
(14/02/2025)