CIRCULAR NO-163/19/2021-GST 190354/206/2021-TRUClarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg.

Circular No. 163/19/2021-GST

F. No. 190354/206/2021-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)

North Block, New Delhi
Date: 6th October, 2021

Principal Chief Commissioners/ Principal Director Generals,
Chief Commissioners/ Director Generals,
Principal Commissioners/ Commissioners of Central Excise & Central Tax(All),

Madam/ Sir,
Subject: Clarification regarding GST rates & classification (goods) based             on the recommendations of the GST Council in its 45th meeting held on               17th September, 2021 at Lucknow–reg.

Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, at Lucknow, clarification, with reference to GST levy, related to the following are being issued through this circular:
i. Fresh vs dried fruits and nuts;
ii. Classification and applicable GST rates on Tamarind seeds;
iii. Coconut vs Copra;
iv. Classification and applicable GST rate on Pure henna powder and leaves, having no additives;
v. Scented sweet supari and flavored and coated illaichi;
vi. Classification of Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with
Soluble [DDGS] and other such residues and applicable GST rate;
vii. GST rates on goods [miscellaneous pharmaceutical products] falling under
heading 3006;

viii. Applicability of GST rate of 12% on all laboratory reagents and other goods
falling under heading 3822;

ix. Requirement of Original/ import Essentiality certificate, issued by the Directorate General of Hydrocarbons (DGH) on each inter-State stock transfer of goods imported at concessional GST rate for petroleum operations;

x. External batteries sold along with UPS Systems/ Inverter;

xi. Specified Renewable Energy Projects;

xii. Fiber Drums, whether corrugated or non-corrugated.


NOTIFICATION NO- 01/2019-Compensation Cess ,dt. 29-01-2019 Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)

                   Notification No. 1/2019 – Goods and Services Tax Compensation

New Delhi, the 29th January, 2019

G.S.R. …… (E). – In exercise of the powers conferred by sub-section (2) of
section 1 of the Goods and Services Tax (Compensation to States) AmendmentAct, 2018 (34 of 2018), the Central Government hereby appoints the 1st day ofFebruary, 2019 as the date on which the provisions of the Goods and ServicesTax (Compensation to States) Amendment Act, 2018 (34 of 2018) shall comeinto force


[F. No. S. 31011/10/2018-ST-II-DoR]


(N Gandhi Kumar)
Deputy Secretary to the Government of India