The GST Council’s 55th meeting, held on December 21, 2024, in Jaisalmer, led to important clarifications on GST rates and classification of various goods. Based on the Council’s recommendations, the government has issued Circular No. 247/04/2025-GST to ensure uniformity in tax implementation. 

Following are the Key Takeaways from the meeting: 

1. GST on Pepper (Genus Piper)

• Classification & Rate: Pepper (green, white, or black) falls under HS 0904 and attracts 5% GST. 
• Supply by Agriculturists: If an agriculturist supplies dried pepper from their plantation, it is exempt from GST under Section 23(1) of the CGST Act. 
  
  

2. GST on Raisins Supplied by Agriculturists

• Raisins supplied by agriculturists are exempt from GST, and they are not required to register under GST. 
  
  

3. GST on Ready-to-Eat Popcorn

• Salted & Spiced Popcorn: 

• • 5% GST if not pre-packaged and labelled. 

• • 12% GST if pre-packaged and labelled. 

• Caramel or Sugar-Coated Popcorn: 

• • Falls under HS 1704 90 90 and attracts 18% GST. 

• Past Taxation Regularization: Any disputes regarding salted & spiced popcorn before February 14, 2025, are settled on an ‘as is where is’ basis. 
  
  

4. GST on Fly Ash-Based AAC Blocks

• Classification: 

• • Fly ash bricks, aggregates, and blocks (HS 6815) attract 12% GST. 

• • Cement/concrete articles (HS 6810) attract 18% GST. 

• Clarification: AAC blocks with more than 50% fly ash content fall under HS 6815 and attract 12% GST. 
  
  

5. Compensation Cess on SUVs & Utility Vehicles

• Before July 26, 2023: Vehicles with engine capacity above 1500cc (SUVs & utility vehicles) attracted 22% Compensation Cess. 

• After July 26, 2023: The cess applies to all utility vehicles, if they meet all three conditions: 

• • Engine capacity above 1500cc 

• • Length exceeding 4000mm 

• • Ground clearance of 170mm or more (unladen condition) 
    
    

These clarifications aim to resolve uncertainties and ensure consistent GST application across jurisdictions. If any difficulties arise in implementing these updates, taxpayers can approach the GST authorities for further guidance.