No. JC (HO)-1/GST/2021/ADM-8  Trade Circular No. 29T of 2021.   Dated 25th October, 2021 Subject: Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow-reg Ref: Circular no. 163/19/2021-GST dated 6th October, 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017. Copy ofthe referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation ofthis Circular may be brought to th.......