Circular No. 200/12/2023-GST
F. No. 190354/140/2023-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
North Block, New Delhi
Dated the 1
st August, 2023
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/ Sir,
Subject: Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023–reg.
Based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023, clarifications with reference to GST levy related to the following items are being issued through this circular:
i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through
process of extrusion;
ii. Fish Soluble Paste;
iii. Desiccated coconut;
iv. Biomass briquettes;
v. Imitation zari thread or yarn known by any name in trade parlance;
vi. Supply of raw cotton by agriculturist to cooperatives;
vii. Plates, cups made from areca leaves
viii. Goods falling under HSN heading 9021
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