The Central Board of Indirect Taxes and Customs (CBIC) has revised the GST Rates wherein 5% GST on Yoghurt; Cream, kephir, other fermented or acidified milk and cream.
The CBIC has notified the 5% GST on the Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Insects and other edible products of animal origin, not elsewhere specified or included; other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified; Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake; Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered.
The CBIC has inserted Dolomite ramming mix, Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel, and Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use on which 5% of GST will be payable.
GST at the rate of 12% shall be payable on other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]; Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified orelaidinised, whether or not refined, but not further prepared; Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516, Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products, Other prepared or preserved meat, meat offal, blood or insects, and Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages, mosaics and similar decorative plaques.
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