Circular No.235/29/2024-GST

Last updated: 21 October 2024

Notice Date : 11 October 2024

F.No.CBIC-190354/149/2024-TO(TRU-II)-CBEC
GovernmentofIndia
MinistryofFinance
DepartmentofRevenue(TaxResearchUnit)

North Block,New Delhi
Dated the 11th October2024

To,
The Principal Chief Commissioners/Principal Directors General,
The Chief Commissioners/Directors General,
The Principal Commissioners/Commissioners of Central Excise & Central Tax

Subject:Clarification regarding GST rates & classification (goods) based on the
recommendations of the GST Council in its 54th meeting held on 9thSeptember,2024,
at New Delhi reg.
Madam/Sir,
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 undersection 168(1)of
the Central Goods and Services Tax Act, 2017,the Boardhere by clarifies the following
issues through this circular for the purpose of uniformity in their implementation: