GST ON PADDY HUSK

[Deepak Garg]

SIR,

I HAVE A RICE SHELLER AND MILLED PADDY ON JOB WORK BASIS. WHEATHER PADDY HUSK LEFT WITH ME IS TAXABLE UNDER GST LAW. IF TAXABLE THEN LET ME KNOW THE ITEM CODE AND RATE OF TAX WITH REFERENCE TO ITEM CODE HSN 1213

[Rajagopalan Ranganathan]

Sir,

It is chargeable @nil rate vide Sl. No.90 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended.

[Ganeshan Kalyani]

it falls under HSN 1213 attracting nil rate.

AI Summary

GST nil rate for paddy husk confirmed under HSN 1213, classifying paddy husk as nil-rated supply.
Paddy husk generated by rice shelling or job-work milling is classified under HSN 1213 and treated as a nil rate supply under the relevant central tax notification, thereby attracting no GST.