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Issue ID: 112207
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DEHYTRATED CORRIANDER LEAVES CHAPTER HEADING AND GST RATE

Date 30 Jun 2017
Replies1 Reply
Views 1305 Views
Asked by
GST classification of dehydrated coriander leaves as dried vegetables attracts reduced tax under Notification No.1/2017.
Dehydrated coriander leaves are classifiable under HS sub heading 0713 as dried leguminous vegetables; Notification No. 1/2017 Central Tax dated 28.6.2017 (Sl. No. 25) identifies the item as subject to a reduced GST rate, per the expert opinion provided. (AI Summary)
DEAR EXPERT,
WE ARE MANUFACTURER OF DEHYDRATED CORRIANDER/DHANIA LEAVES. NOW MY QUERY
IS IN WHICH CHAPTER HEADING THE SAID ITEM IS COVERED AND WHAT IS GST RATE AT
PRESENT. PLEASE GIVE YOUR EXPERT OPINION.
REGARDS,
WADHWA
1 answers
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Replied on Jun 30, 2017
1.

Sir,

In my opinion dehydrated corriander leaves are classifiable under sub-heading 0713 as "dried leguminous vegetables and as per schedule I of Notification No. 1/2017-Central Tax dated 28.6.2017 vide Sl. No. 25 it will attract GST @ 2.5%.

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