Gst rate for Areca sheath plates.

This query is : Resolved

Mrs.Girija Kumar (Querist)
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01 February 2024 The July 2023 GST council newsletter(52nd issue) states -
"13. It has been decided to regularise the issues relating to GST on
plates and cups made of areca leaves prior to 01.10.2019."
What was the rate prior to -1-10-2019.
Can any one help me?
HSn codes being used by manufacturers and Exporters are 46021919 and 46021990.

As per GST tariff it says 5%.

Can any one clarify?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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07 July 2024 Prior to October 1, 2019, plates and cups made of areca leaves were subject to GST at a rate of 5%. This rate was applicable under the GST tariff for these specific products.

The clarification from the July 2023 GST council newsletter (Issue 52) suggests that any issues regarding the GST treatment of these products before October 1, 2019, are being regularized. It indicates that the historical treatment, including the GST rate of 5%, is being affirmed and possibly standardized for clarity and compliance.

Therefore, for plates and cups made of areca leaves, both the historical and current GST rate is 5%. If manufacturers and exporters are using HSN codes 46021919 and 46021990 for these products, it aligns with the GST rate of 5% applicable to them. Always verify with the latest updates or consult with a tax expert to ensure compliance with current GST regulations.