F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
North Block, New Delhi
Dated the 11th October 2024
To,
The Principal Chief Commissioners/ Principal Directors General,
The Chief Commissioners/ Directors General,
The Principal Commissioners/ Commissioners of Central Excise & Central Tax
Subject: Clarification regarding GST rates & classification (goods) based on the
recommendations of the GST Council in its 54th meeting held on 9
th September, 2024,
at New Delhi -reg
Madam/Sir,
Based on the recommendations of the GST Council in its 54th meeting held on 9th
September, 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of
the Central Goods and Services Tax Act, 2017, the Board hereby clarifies the following
issues through this circular for the purpose of uniformity in their implementation:
download complete tax information-cir-cgst-235-2024