Clarification regarding GST rates and classification of certain goods

Based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023, clarifications with reference to GST levy related to the following items are being issued through this circular:

i. Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion;

ii. Fish Soluble Paste;

iii. Desiccated coconut;

iv. Biomass briquettes;

v. Imitation zari thread or yarn known by any name in trade parlance;

vi. Supply of raw cotton by agriculturist to cooperatives;

vii. Plates, cups made from areca leaves

viii. Goods falling under HSN heading 9021

For Detail - Please refer attachment