Need Help in GST Rate

[CAHitesh Patel]

WHAT IS GST RATE OF SOIL AND BUILDING DEBRIS?

IS THERE SAME RATE OD SOIL AND SAND?

IS THERE BUILDING DEBRIS INCLUDE IN SCRAP?

[Rajagopalan Ranganathan]

Sir,

It is not classifiable under any of the tariff headings specified under CGST Act, 2017. Hence it is not taxable.

[CAHitesh Patel]

Thank you sit, #Rajagopalan Ranganathan

[KASTURI SETHI]

Dear Querist,

Just for additional information and precaution, pl. also see "Site Preparation Services" under SAC 995431 to 439, if relevant for you.

[Alkesh Jani]

Sir,

Here I wish to raise a simple question that there is no section or rule governing classification, if there any please do let me know.

With regards

[KASTURI SETHI]

If you supply service, see Notification No.11/17-CGST dated 28.6.17

AI Summary

GST classification of construction debris: unclassifiable under tariff headings and thus not taxable; consider site preparation services.
Soil and building debris were held by forum respondents to be unclassifiable under the tariff headings of the CGST Act and thus not taxable as goods; if the activity is supplied as a service (notably site preparation), the applicable service accounting code and service notification govern GST treatment, and no firm reclassification of building debris as scrap was provided.