Exemption of GST for Dried Tamarind and Cups

The GST vide Circular No.15/2019-Union territory tax (Rate) dated on 30th September 2019 has clarified that the dried tamarind and cups exempted from GST. According to the notification, the CBIC (Central Board of Indirect Taxes and Customs) has exempted dried tamarind and plates and cups made of all kind of leaves or flower or bark from levy of GST. In this article, we look at the Exemption of Dried Tamarind and Cups under GST in detail. To know more about GST Registration click here

Changes in GST Rate on Dried Tamarind

As per the GST law, there is no GST payable on tamarind, fresh and tax is still levied on dried tamarind. However, tamarind was initially taxed at 12 per cent and later reduced to 5 per cent. It is requested to exempt tamarind dried from GST, as it is mainly used by common people in the southern states of India in their daily food. So, on the recommendations of the council, the Government has exempted dried tamarind from registration under section 3 of the GST Act. To know more about GST rates click here

Changes in GST rates on plates and cups made up of leaves, flowers, bark.

The GST slab rate on plates and cups made up of leaves, flowers, bark has been cut down as per GST council meet held on 20th September 2019. The details of changed GST rate on plates and cups made up of leaves, flowers, the bark is as follows: Latest GST rate on plates and cups made up of leaves, flowers, bark is given below in the tabular column:

S.No	Changes in GST rates	Gst Rate
1	GST rate before 01st October 2019	5.00%
2	Reduced rate of GST with effect from 01st October 2019	Nil

The notification no.15/2019 for exemption of dried tamarind and cups under GST is attached below for your reference:

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Frequently Asked Questions

Common questions about GST Exemption on Dried Tamarind and Cups.

The GST rate on dried tamarind has been exempted from GST, making it taxable at 0%. Previously, dried tamarind was taxed at 5% GST rate.

Dried tamarind was exempted from GST as it is widely used by common people, especially in the southern states of India, as a part of their daily food. The exemption was granted on the recommendations of the GST Council.

The GST rate on plates and cups made of leaves, flowers, or bark has been reduced to 0% or exempted from GST with effect from October 1, 2019. Earlier, these items were taxed at 5% GST rate.

The GST rate on plates and cups made of leaves, flowers, or bark was reduced to 0% to promote the use of eco-friendly and biodegradable products, which are alternatives to plastic and paper-based products.

The exemption of dried tamarind and plates/cups made of leaves, flowers, or bark from GST came into effect from October 1, 2019, as per Notification No. 15/2019-Union Territory Tax (Rate) dated September 30, 2019.

The notification issued by the CBIC aimed to clarify the exemption of dried tamarind and plates/cups made of leaves, flowers, or bark from GST, providing the updated GST rates and effective dates for these items.

Yes, fresh tamarind and dried tamarind are treated differently under GST. Fresh tamarind is exempt from GST, while dried tamarind was initially taxed at 12% GST, then reduced to 5%, and now exempted from GST.

The GST exemption for these items is significant as it promotes the use of traditional and eco-friendly products, while also making dried tamarind, a common food item, more affordable for the general public.

The GST exemption is expected to make these items more affordable for consumers, as the tax burden is reduced. Manufacturers and sellers may pass on the tax savings to customers by lowering the prices of these products.

Businesses dealing with these products can claim the GST exemption by following the standard procedures for GST compliance, such as filing returns and maintaining proper records. They should also ensure that they meet the eligibility criteria and follow the guidelines mentioned in the notification.