Circular No. 189/01/2023-GST: Clarifications on GST Rates and Classification of Goods

CIRCULAR NO. 189/01/2023-GST [F. NO. CBIC-190354/316/2022-TR…SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017- LEVY AND COLLECTION – CLARIFICATION REGARDING GST RATES AND CLASSIFICATION OF CERTAIN GOODS BASED ON THE RECOMMENDATIONS OF GST COUNCIL IN ITS 48TH MEETING HELD ON 17-12-2022CIRCULAR NO. 189/01/2023-GST [F. NO. CBIC-190354/316/2022-TRU SECTION-CBEC], DATED 13-1-2023Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, clarifications, with reference to GST levy, related to the following are being issued through...

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