Circular no. 235/29/2024-GST dated 11.10.2024

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 235/29/2024-GST dated 11.10.2024 giving Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9th September, 2024, at New Delhi.

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:

1. Clarification regarding GST rate on Extruded/Expanded Savoury food products
2. Clarification regarding GST rate on Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways
3. Clarification regarding GST rate on Car and Motor cycle seats

Refer circular for detail –