GST rate changes & classification
CBIC has given clarification regarding GST rate changes and classification of certain goods. This is based on the recommendations of the 48th GST Council meeting held on 17th December, 2022. Circular No. 189/01/2023-GST clarifies the GST rate changes and classification of certain goods. Circular No. 190/02/2023- GST clarifies applicability of GST on certain services. Classification …