CIRCULAR NO-52/2018-F.No.354/255/2018-TRU (Part-2)-Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

Circular No.52/26/2018-GST

F.No.354/255/2018-TRU (Part-2)
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)

North Block, New Delhi
Dated, 9th August, 2018


Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General,
Principal Commissioners/ Commissioners of Central Excise and Central Tax (All),All under CBEC.

Madam/ Sir,
Subject: Clarification regarding applicability of GST on various goods and services–reg.

Representations have been received seeking clarification in respect of applicable GSTrates on the following items:

(i) Fortified Toned Milk

(ii) Refined beet and cane sugar

(iii) Tamarind Kernel Powder (Modified & Un Modified form)

(iv) Drinking water

(v) Plasma products

(vi) Wipes using spun lace non-woven fabric

(vii) Real Zari Kasab (Thread)

(viii) Marine Engine

(ix) Quilt and comforter

(x) Bus body building as supply of motor vehicle or job work

(xi) Disc Brake Pad

2. The matter has been examined. The issue-wise clarifications are discussed below:

3.1 Applicability of GST on Fortified Toned Milk: Representations have been receivedseeking clarification regarding applicability of GST on Fortified Toned Milk.

3.2 Milk is classified under heading 0401 and as per S.No. 25 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, fresh milk and pasteurised milk, including separatedmilk, milk and cream, not concentrated nor containing added sugar or other sweetening matter,excluding Ultra High Temperature (UHT) milk falling under tariff head 0401 attracts NIL rateof GST. Further, as per HSN Explanatory Notes, milk enriched with vitamins and minerals is
classifiable under HSN code 0401. Thus, it is clarified that toned milk fortified (with vitamins‘A’ and ‘D’) attracts NIL rate of GST under HSN Code 0401.:-



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