TaxTMI 
TaxTMI 
GST Rates and classification of goods — C.B.E. & C. clarifications by short FAQs dated 29-09-2017
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.... use. Q. 3 What is the GST rate on seeds of wheat, paddy for sowing purpose? Ans. The GST rate on seeds of wheat, paddy for sowing purpose is Nil. Q. 4 What is HS code and GST rate of Sangari? Ans. Sangari is dried vegetable and fall under HS code 0712. It attracts Nil GST. Q. 5 What is HS code and GST rate of Methi Patha (dry) and Dhaniya Patha (dry)? Ans. Methi Patha (dry) i.e. dry fenugreek leaves and Dhaniya Patha (dry) i.e. dry coriander leaves are spices falling under HS code 0910 and attract 5% GST. Q. 6 What is the HS Code and GST rate on Turmeric? Ans. 1 Fresh turmeric, other than in processed form, falls under 0910 and attracts Nil GST. 2 Turmeric dried or ground attracts 5% GST. Q. 7 ....
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....nut Chikki, Rajgira Chikki, Sesame Chikki and shakkarpara will fall under HS code 1704 and attract 18% GST. Q. 11 What is the HS Code and GST rate on Nutritious diet (Pushtaahar) being distributed under the Integrated Child Development Scheme? Ans. Since the Pushtaahar distributed under the Integrated Child Development Scheme, is a mixture of proteins, various grains, wheat flour, sugar etc., it is covered under HS Code 2106 and not 1901, and attracts 18% GST. Q. 12 What is the HS Code and GST rate on sharbat? Ans. Sharbat falls under HS code 2106 and attracts 18% GST. Q. 13 What is the HS Code and GST rate on chena products, halwa, barfi (i.e. khoya product), laddu? Ans. Products like halwa, barfi (i.e. khoya produc....
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....istered person (say a manufacturer or dealer), then such registered person is liable to pay GST on reverse charge basis. In other cases, GST is to be paid by the supplier of raw cotton. Q. 20 What is the HS code and GST rate on : (a) embroidery or chikan work in strips, piece or motifs; (b) fabrics with embroidery or chikan work; (c) garments or made up articles of textiles with embroidery or chikan work? Ans. (1) The HS code of embroidery including chikan work in strips, piece or motifs is 5810 and attracts 12% GST. (2) Fabrics with embroidery or chikan work fall under Chapters 50 to 55 and attract 5% GST. (3) Garments or made up articles of textiles with embroidery or chikan work fall under Chapters 61 to 63. S....
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....dule III of the notification prescribing GST rates. Q. 26 What is the HS code and GST rate for metal air cooler? Ans. Metal Air Coolers fall under HS code 8479 and attract 18% GST. Q. 27 What is the HS code for Office revolving chairs? Ans. Office revolving chairs falling under HS code 9403 attract 28% GST. Q. 28 What is the HS code and GST rate for Wipes for babies? Ans. 1 As per the HSN explanatory notes paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent, whether or not perfumed or put up for retail sale, falls under HS code 3401 and attracts 28% GST. 2 However, wadding, felt and non-wovens impregnated, coated or covered with perfume or cosmetics fall under HS co....
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.... place of supply? Ans. 1 HS code 8703 covers specialised vehicles, which includes ambulances. Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles exempt from compensation cess, irrespective of place supply. 2 For being eligible to exemption from compensation cess, only condition is that ambulance should be duly fitted with all the fitments, furniture and accessories necessary for an ambulance in the factory manufacturing such motor vehicles and not elsewhere. Q. 32 What is the GST rate for Walkie Talkie Sets/Radio Trunking Terminal? Ans. 1 Walkie Talkie Sets/Radio Trunking Terminals fall und....