Clarification regarding GST rates & classification of goods

The Ministry of Finance vide Circular dated 6th October, 2021 has issued Clarification regarding GST rates & classification of goods. The following clarifications are provided:

1. Exemption from GST to fresh fruits and nuts covers only such products which are not frozen or dried in any manner or otherwise processed. Supply of dried fruits and nuts attract GST at the rate of 5%/12% as specified in the respective rate Schedules.
2. Tamarind and other seeds, if not supplied as seed for sowing, would attract GST at the rate of 5%.
3. It is clarified that flavored and coated illaichi is a value added product and accordingly attract GST at the rate of 18%.
4. Brewers’ spent grain (BSG), Dried distillers’ grains with soluble [DDGS] and other such residues attracting GST at the rate of 5%.
5. Inter-state stock transfer between distinct persons (establishment of same person located in two different states) is considered as ‘supply ‘of goods. The original/ import Essentiality certificate, issued by the Directorate General of Hydrocarbons (DGH) is sufficient and there is no need for taking a certificate every time on inter-state movement of goods within the same company / stock transfer so long as the goods are the same as those imported by the company at concessional rate. The importer is required to maintain records and should be able to establish nexus between the stock transfer of goods and the description in the essentiality certificate.