Circular No 235/29/2024- Clarification on GST Rate and classification of goods
Circular No 235/29/2024 provides Clarification on the GST Rate and classification of goods which is recommended in the 54th GST Council meeting.
Key Points of Circular No 235/29/2024
- Clarification regarding GST rate on Extruded/Expanded Savoury food products
- Clarification regarding GST rate on Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways
- Clarification regarding GST rate on Car and Motor cycle seats
1. Clarification regarding GST rate on Extruded/Expanded Savoury food products
| Sr No | Product | HSN | GST Rate | Remarks |
| 1 | Savoury or Salted extruded snack Pellets (other than uncooked and unfried snack pellets) | 19059030 | 12% (From 10-10-2024) | Treated in same category as namkeen bhujia and mixtures that are ready to eat |
| For the period before 10-10-2024, 18% GST rate applies to these products. Unfried and uncooked snack pelltes made through extrusion process will continue to taxed at 5% . | ||||
2. Clarification regarding GST rate on Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways
| Sr No | Product | HSN | GST Rate | Remarks |
| 1 | Roof Mounted air conditioners | 8415 | 28% | As per Custom tariff, air conditioning machines are not considered parts of Railway system and continued to tax @ 28% under HSN 8415. |
3. Clarification regarding GST rate on Car and Motor cycle seats
The clarification explains the GST classification for seat used in car and in two wheelers.
| Sr No | Product | HSN | GST Rate | Remarks |
| 1 | Two wheeler seat | 8714 | 28% | Parts and accessories of two wheeler including seats attracts GST rate of 28% |
| 2 | Car Seat | 9401 | 28% | Intially car seats attract GST rate of 18% but from 10-10-2024 it has been increased to 28% for parity with two wheeler seats. |
Field officers are instructed to apply these rates accordingly.
