| Field | Historical position |
|---|---|
| HSN | 1302 |
| Product | Tamarind kernel powder |
| Historical rate | 18% |
| Effective from | FAQ position; current date not certified |
| Condition | Powder/extract product under 1302. |
| Historical source | cbic-gst.gov.in |
Current-use warning
Do not use this rate for a transaction on or after 22 September 2025 without re-mapping the product to Notification 09/2025-Central Tax (Rate), Notification 10/2025 and later amendments.
Transition review
- Identify supply date and applicable time-of-supply rule.
- Determine whether the old notification is saved for the period.
- Classify under the current tariff and current notification.
- Reconcile credit/debit note and return treatment.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in