FAQ on HSN Code and GST rates dated 25-07-2017

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....28% GST. * In addition, handmade biris attract NCCD of Re. 1 per thousand. Machine made biris attract NCCD of ₹ 2 per thousand. Q. 5.  What is the GST rate on sugarcane procured by the sugar mills which is generally fresh and procured directly from the farm? Ans.  Fresh or chilled sugarcane, falling under heading 1212, attracts Nil GST. Q. 6.  Will 5% GST on raw cotton be paid directly by factories on reverse charge basis and who will pay it? Ans.  Where the supply of raw cotton is by an agriculturist [as defined under section 2(7) of the Central Goods and Services Tax Act, 2017] to a registered person, GST will have to be paid by such registered person on reverse charge basis. Q. 7.  What is the GST ra....

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.... Marandi wood? Ans.  Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% GST. Q. 12.  What is the GST rate on 'Khakhara' (traditional food)? Ans.  Khakhra falls under "Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form" which is classifiable under heading 2106 90 and attracts 12% GST. Q. 13.  Is NCCD leviable on tobacco products from 1st July, 2017? What will be the method of valuation for levy of NCCD? Ans. * NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017. * Since NCCD is a duty of excise, the valuation for the purp....