CBIC’s clarification on taxability of leguminous veggies, mechanical sprayers, parts of solar-water heater etc.

CBIC clarifiers that dried leguminous vegetables which are subjected to mere heat treatment under HS code 0713 taxable at 5% if branded and packed in unit container; Further clarifies that almond milk is classifiable under residual entry in the tariff item 2202 99 90, liable 18% GST; Further clarifies that ‘mechanical sprayers’ would be covered under  S. No. 195B of the Schedule II to notification No. 1/2017-Central Tax (Rate), liable to 12% GST and  imported st...