GST RATE I

S. No. Question Answer
1. What is the HS code for Mahua Flower and its GST rate? 1. Mohua flowers fall under heading 1212 and attract 5% GST.
2. What is the HS code for Sal Leaves which is used for making plates and its GST rate? 1. Sal leaves are classifiable under heading 0604 and attract Nil GST
3. What is the HS code for Sabai Grass (a kind of grass used for making of  rope, baskets, etc.) and its GST rate? 1. Sabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.
4. What is the GST rate on Hand Made Branded Biri? 1. All biris attract 28% GST.

2. In addition, handmade biris attract NCCD of Re.1 per thousand. Machine made biris attract NCCD of Rs.2 per thousand.
5. What is the GST rate on sugarcane procured by the sugar mills which is generally fresh  and procured directly from the farm? 1. Fresh or chilled sugar cane, falling under heading 1212, attracts Nil GST.
6. Will 5% GST on raw cotton be paid directly by factories on reverse charge basis and who will pay it? 1. 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.
7. What is the GST rate on Electric accumulators? 1. Electric accumulators, including separators therefor, whether or not rectangular (including square) fall under heading 8507 and attract 28% GST.
8. Can sterilization pouches be treated as aseptic packaging paper? What is the GST rate on sterilization pouches? 1. Sterilisation pouches are different than aseptic packaging paper.

2. Sterilisation pouches fall under 3005 and attract 12% GST.
9. What is the GST rate on Jute yarn and jute twine? What is GST rate on jute bags and jute cloth? 1. As per the HSN Explanatory Notes, goods of jute fibres measuring 20,000 decitex or less are classifiable under heading 5307 as yarn and attract 5% GST.

2. Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% GST.

3. Sacks and bags, of a kind used for the packing of goods are classifiable under heading 6305 and attract 5% / 12% GST, depending on their sale value not exceeding or exceeding Rs. 1000 per  piece.

4. Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC.
10. What is the GST rate on used Rail Wagons? 1. Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of  unutilised ITC.

2. Therefore, used railway wagons also attract 5% GST.
11. What is the GST rate and HSN code of Raw and processed wood of Malaysia saal and marandi wood? 1. Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is  classifiable under heading 4403 and attracts 18% GST.
12. What is the GST rate on ‘Khakhara’(traditional food)? 1. Khakhra falls under “Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form” which is classifiable under2106 90 and attracts 12% GST.
13. Is NCCD leviable on tobacco products from 1st July, 2017?What will be the method of valuation for levy of NCCD? 1. NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior 1stJuly, 2017.

2. Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law.
14. What is the GST rate and HSN code of roasted grams? 1. Roasted grams fall under 2106 90 and attract 12% GST.
15. What is the HS code and GST rate for Chilli soaked in butter milk with salt (mor milagai in tamil)? 1. Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption are classifiable under heading 0711 and attract 5% GST.

2. Thus, chilli soaked in butter milk with salt (mor milagai in tamil) falls under 0711 and attracts 5% GST.
16. What is GST rate for bangles? 1. Plastic bangles falling under heading 3926 are exempt from GST.

2. Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.

3. Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.
17. What is the classification and GST rate for manmade fishnet twine? 1. As per the HSN Explanatory Notes, goods of man-made fibres (including those yarns of two or more monofilaments of Chapter 54) measuring 10,000 decitex or less are classifiable under Chapter 54 or 55 as yarn and attract 18% GST.

2. Goods of manmade fibres (including those yarns of two or more monofilaments of Chapter 54)measuring more than 10,000 decitex are classifiable under heading5607 as twine and attract 12%GST
18. What is the HSN code and rates for Soft drinks i.e. aerated drinks? 1. All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured falling under 2202 10 attract 28% GST and 12% Compensation Cess.
19. What is the HSN code and rates for Mutton leg? 1. Meat of sheep or goats (including mutton leg), fresh, chilled or frozen [other than frozen and put up in unit container] falling under heading 0204 is exempt from GST.

2. However, meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 12% GST
20. What is the HSN code and rates for Coffee? 1. Instant Coffee falls under heading 2101 and attracts 28% GST.
21. What is the HSN code and rates for Sausages? 1. Sausages and similar products, of meat, meat offal or blood; food preparations based on these products fall under heading 1601 and attract 12% GST.

GST RATE II

 

S. No. Question Answer
1. What is the HS code and GST rate for lac or shellac bangles? 1. Lac or shellac bangles are classifiable  under heading 7117 and attract 3%  GST.
2. What is the HS code and GST rate for kulfi? 1. Kulfi is classifiable under  heading  2105 and attracts 18% GST.
3. What is the HS code for Solar Panel Mounting Structure and its GST rate? 1. Structures of iron or steel fall under  heading 7308 and structures of  aluminium fall under heading 7610  and attract 18% GST.

2. Solar Panel Mounting  Structure,  depending on the metal they are made  of, will fall under 7308 or 7610 and  attract 18% GST.

4. What is the HS code for Idli Dosa Batter (Wet Flour) and its GST rate? 1. Idli Dosa Batter (Wet Flour) [as food  mixes] falls under heading 2106 and  attracts 18% GST.
5. What is the HS code for Maize Seeds and its GST rate? 1. Maize [of seed quality] fall under heading 1005 and attract Nil GST.
6. What is the HS code for Saree and dhoti and its GST rate? 1. Sarees and dhoti are classifiable under  different  headings depending on their  constituent and attract GST rate as  under:
Constituent fibre Description HS code GST Rate
Silk Woven fabrics of silk -sarees 5007 5%
Cotton Of not more than 200 gsm 5208 5%
Of more than 200 gsm 5209 5%
Manmade filaments yarn Of any gsm 5407 or 5408 5%
7. What is the HS code and GST rate for Filters or Water Purifiers? 1. Filters or Water Purifiers fall under  heading 8421 and attract 18% GST.
8. What is the HS code for Organic Surface Active Agents and its GST rate? 1. Organic surface - active  products or  preparations or  agents fall under  heading 3401 or 3402.

2. Soaps; organic surface active  products and preparations for use  and soaps, in form of bars, cakes, moulded pieces or shapes falling  under heading 3401 [except 3401  30] attract 18% GST.

3. Other  organic  surface  active products and preparations  falling  under sub - heading 3401 30 and  organic surface active agents and preparations falling under heading 3402 attract 28% GST.
9. What is the GST rate on Rakhi ? 1. Puja  samagri,  including  kalava  (raksha sutra) attracts Nil GST.

2. Rakhi, which is in form of kalava  [raksha sutra] will thus attract Nil  GST.

3. Any other rakhi would be classified as  per its constituent materials and  attract GST accordingly. 

10. What is the GST rate on Nail Polish? 1. Nail Polish [whether in large  quantities say 50 to 100 litres or in  retail packs] falls under heading 3304  and attracts 28% of GST.
11. What is the GST  rate and HSN code of  Wet Dates? 1. Wet dates fall under heading 0804 and  attract 12% GST.
12. What is the HS code and GST rate for Pet Food? 1. Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453.
13. What is the classification and GST rate for sale of Export Incentives Licences like MEIS, SEIS and IEIS? 1. MEIS etc.  fall under heading 4907  and attract 12% GST.
14. What is the HSN Code and GST rate for a Fabric 1.2 MT cut for pant and 2.5 MT cut for a shirt? 1. Specified fabrics attract 5% GST, whether or not in form of cut pieces.
15. What is the classification of Hand Decorative Figurines  and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin? 1. Articles of marble [including those made of marble powder, stone and unsaturated resin] fall under heading 6802 and attract 28% GST.
16. What will be the GST rate for Arecanut/ Betel nut? 1. Fresh areca nut / betel nuts fall under  heading 0802 and attract Nil GST.

2. Dried areca nut / betel nuts fall under  heading 0802 and attract 5% GST.

17. What is the HSN code and GST rates for Cotton Seed oil cake? 1. Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST.

2. Cotton seed oil cakes for other uses attract 5% GST.
18. What is the GST rate for Portable and Mobile Toilets? 1. Prefabricated buildings, including portable and mobile toilets, fall under heading 9406 and attract 18% GST.
19. What is the GST Compensation Cess rate on imported Coal? 1. Imported coal will attract GST compensation cess @ Rs.400 per tonne.
20. What is the HSN code and GST rates for Battery for mobile handsets? 1. Battery for mobile handsets falls under heading 8506 and attracts 28% GST.
21. What is the HS code and GST rate for tamarind? 1. Tamarind [fresh] falls under 0810 and  attract Nil GST.

2. Tamarind [dry] falls under 0813 and attract 12% GST.
22. What is the HS code and GST rate for tamarind kernel? 1. Tamarind kernel falls under heading 1207 and attracts Nil GST.
23. What is the HS code and GST rate for tamarind kernel powder? 1. Tamarind kernel powder falls under heading 1302, and attracts 18% GST.
24. What is the GST rate on Hair Rubber Bands? 1. Hair rubber bands fall under heading 4016 and attract 28% GST.
25. What is HS code and GST rate for Khari and hard Butters? 1. Khari and hard butters fall under heading 1905 and attract 18%  GST.
26. What is the GST rate and HSN code of Khoya / Mawa? 1. Khoya / mawa being concentrated  milk falls under 0402 and attracts 5% GST.
27. What will be the GST rate for printed paperboard mono carton/ Dabbi of a pharmaceutical company and what will be the GST rate for a non-corrugated carton and corrugated carton? 1. Cartons, boxes and cases of corrugated paper or paper board, fall under heading 4819 and attract 12% GST.

2. Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819attract 18% GST under the residual entry S. No. 453.

28. Tobacco leaves falling under heading 2401 attracts 5% GST on reverse charge basis in respect of supply by an agriculturist. What is the meaning of tobacco leaves? 1. For GST rate of  5%, tobacco leaves means leaves of tobacco as such or broken tobacco leaves or tobacco leaves stems.
29. What is the HS code and the GST rate for Isabgol seeds? 1. Isabgol seeds fall under heading 1211.

2. Fresh isabgol seeds attract Nil GST.

3. Dried or frozen Isabgol seeds attract 5% GST.
30. What is the HS code and the GST rate for Isabgol husk? 1. Isabgol husk falls under 1211 and attracts 5% GST.
31. What is HS code and GST rate of copra and dried coconut? 1. Coconuts, fresh or dried, whether or not shelled or peeled  fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of  coconut used for the expression of coconut oil (1203).

2. Copra falls under heading 1203 and attracts 5% GST.
32. Footwear having a retail sale price not exceeding Rs.500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear itself] attracts 5% GST. Does the retail sale price referred to above include the GST? 1. As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the maximum price at which the commodity in packaged form may be sold to the consumer and is inclusive of all taxes.

2. Thus, retail sale price declared on the package is inclusive of GST.

3. GST for footwear will be 5% if the RSP does not exceed Rs. 500 per pair. The GST rate will be 18% if the RSP exceeds Rs. 500 per pair.

4. GST , however, will be payable on the  transaction value.
33. Readymade garments of sale value not exceeding Rs.1000 per piece attract 5% GST. Readymade garments of sale value exceeding Rs.1000 per piece attract 12% GST. How does a supplier determine what rate to charge on readymade garments? 1. The sale value referred to in the said  entries refers to the transaction value  and not the retail   sale price of such  readymade garments.

2. That is, if a wholesaler supplies  readymade garments for a transaction  value of Rs.950 per piece to a retailer,  the GST chargeable on such  readymade  garments will be 5%. 

3. However, if the retailer sells such  readymade  garments for Rs.1100 per  piece, the GST chargeable on such  readymade garment will be 12%.
34. What is the GST rate on chocolate ‘sandesh’ Bengali misti? 1. Sandesh, whether or not containing  chocolate, attract 5% GST.

GST RATE III

 

S.No. Question Answer
1. What is the GST rate for rice bran? 1. Rice bran falls under HS code 2302.

2. Rice bran for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attracts Nil GST.

3. Rice bran for other uses attracts 5%  GST.
2. What is the GST rate on “De-oiled rice bran” produced during extraction of vegetable oil from ‘Rice Bran’? 1. HS code 2306 includes de-oiled rice bran obtained as a residue after the extraction of oil from rice bran.

2. De-oiled rice bran attracts 5% GST irrespective of use.
3. What is the GST rate on seeds of wheat, paddy for sowing purpose 1. The GST rate on seeds of wheat, paddy for sowing purpose is Nil.
4. What is HS code and GST rate of Sangari? 1. Sangari is dried vegetable and fall under HS code 0712. It attracts Nil GST.
5. What is HS code and GST rate of Methi Patha (dry) and Dhaniya Patha (dry)? 1. 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.
6. What is the HS Code and GST rate on Turmeric? 1. Fresh turmeric, other than in processed form, falls under 0910 and attracts Nil GST.

2. Turmeric dried or ground attracts 5% GST.
7. What is the HS code and GST rate for tamarind kernel? 1. In FAQs published on 03.08.2017 in leading dailies, it was clarified that tamarind kernel falls under HS code 1207 and attracts Nil GST.

2. It is, however, clarified that:

a. tamarind kernel of seed quality attracts Nil GST, whereas

b. tamarind kernel of other than seed quality attracts 5% GST.
8. What is the GST rate on sugar cane seeds and sugar cane as  such? 1. Sugar cane, fresh or chilled including that for sowing, falls under HS code 1212, and attract Nil rate of GST.
9. What is the HS Code and GST rate on Paddy Husk and is it  different from Rice bran? 1. Cereal straw and husks, including rice husks or rice hulls, unprepared, whether or not chopped, ground, pressed or in the form of pellets fall under HS code  1213 and attract Nil GST.

2. Rice bran falls under HS code 2302 and attracts Nil GST if supplied as aquatic feed including shrimp feed and prawn feed, poultry feed &cattle feed or 5% if supplied for other purposes.
10. What is the HS Code and GST rate on Peanut Chikki, Rajgira  Chikki, Sesame Chikki, and shakkarpara? 1. As per HS explanatory notes, HS code 1704 covers most of the sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies.

2. Therefore, Peanut Chikki, Rajgira Chikki, Sesame Chikki and shakkar para will fall under HS code 1704 and attract 18% GST.
11. What is the HS Code and GST rate on Nutritious diet (Pushtaahar) being distributed under the Integrated Child Development Scheme? 1. 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.
12. What is the HS Code and GST rate on sharbat? 1. Sharbat falls under HS code 2106 and attracts 18% GST.
13. What is the HS Code and GST rate on chena products, halwa, barfi(i.e. khoa product), laddu? 1.
Products like halwa, barfi (i.e. khoa
product),
laddus falling under HS code 2106, are sweetmeats
and attract 5% GST.
14. What is the GST rate on Lobhan? 1. Lobhan is classified under HS code 3307 41 00 and attract 5% GST.
15. What is HS code and GST rate for resin coated sand? 1. HS code 3824 covers prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries  (including those consisting of mixtures of natural products).

2. Thus, resin coated sand falls under HS code 3824 and attract 18% GST.
16. What is the HS code of Jute and Khadi bags for use in schools or  offices? 1. Jute bags fall under HS Code 4202 22 30 and attract GST rate of 18%.

2. Khadi bags fall under HS code 4202 22 20 and attract GST rate of 18%
17. What is the GST tax rate on “stitched Sal Leaf plate” used as plate for eating? 1. Articles of plaiting material including stitched Sal leaf plates fall under HS code 4602 and attract 12% GST.
18. What is the GST tax rate on ropes / baskets made up of Sabai Grass? 1. Articles of plaiting material, including baskets, fall under HS code 4602 and attract 12% GST.
19. For cotton ginning business, will the 5% GST on raw cotton be paid directly by factories on reverse charge basis or it is paid to the agent and later claimed? (Agent being the mediator between unregistered farmer and the factories). 1. If the sale of raw cotton is by an agriculturist to a registered 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.
20. What is the HS 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?

 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. Such articles with sale value not exceeding Rs.1000 per piece attract 5% GST and with sale value exceeding Rs.1000 per piece attract 12% GST.
21. What will be the GST rate on embroidered sarees, sarees with chikan work, banarasi sarees and other sarees? 1. The GST rate on all sarees of silk, cotton or man-made fabrics [whether or not with embroidery or chikan work] is 5%.

2. However, GST rate on sarees woven of metal thread or metallised yarn under HS code 5809 is 12%.
22. What is the GST rate on Agriculture Hoe? 1. These are agricultural hand tools.

2. Agricultural hand tools fall under 8201 and attract Nil GST.

23. What is the HS code of chaff cutter? 1. The HS code of Chaff cutter is 8436 10 00 and it attracts a GST rate of 12%.
24. What is the HS code and GST rate of parts of sewing machine? 1. HS code for sewing machine is 8452 and it attracts 12% GST.

2. However, parts of sewing machine falling under HS ode 8452 attract 18% under the residual entry S.No.453 of Schedule III of the notification  prescribing GST rates.
25. What is the HS code and GST rate of parts of machines falling under HS code 8432, 8433, 8434 and 8436? 1. Machines falling under HS codes 8432, 8433, 8434 and 8436 attract 12% GST.

2. However, parts of such machines falling under HS code 8432, 8433, 8434 and 8436 attract 18% under the residual entry S.No.453 of Schedule III of the notification prescribing GST rates.
26. What is the HS code and GST rate for metal air cooler? 1. Metal Air Coolers fall under HS code 8479 and attract 18% GST.
27. What is the HS code for Office revolving chairs? 1. Office revolving chairs falling under HS code 9403 attract 28% GST.
28. What is the HS code and GST rate for Wipes for babies? 1. As per the HSN explanatory notes paper, wadding, felt and nonwovens,  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 nonwovens impregnated, coated or covered with perfume or cosmetics fall under HS code 3307 and attract 28% GST. 

29. What will be classification of two wheelers chain and applicable GST rate 1. As per the HS explanatory notes, HS code 7315 includes:

a) Transmission chains for cycles, automobiles or machinery.

b) Anchor or mooring chains; lifting, haulage or towing chains; automobile skid chains.

c) Mattress chains, chains for sink stoppers, lavatory cisterns, etc.

d) All these chains may be fitted with terminal parts or accessories (e.g., hooks, spring hooks, swivels, shackles, sockets, rings and split rings and tee pieces).

e) They may or may not be cut to length, or obviously intended for particular uses.

1. Thus, two wheeler chains fall under HS code 7315 and attracts 18% GST.
30. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 1. Chain and parts thereof, of iron or steel falling under 7315 11 00, 7315 20 and 7315 19 00 attract 18% GST under the residual entry S.No.453 of 7315 90 [HS code 7315] attract 18% GST. What is GST rate on Chain and parts thereof, of iron or steel falling under 7315 11 00, 7315 20 and 7315 19 00?Schedule III of the notification prescribing GST  rates.
31. Whether, 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 will be exempted from Compensation cess irrespective of place of supply 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 necessaryfor an ambulance in the factory manufacturing such motor vehicles and not elsewhere.
32. What is the GST rate for Walkie Talkie Sets/Radio Trunking Terminal? 1. Walkie Talkie Sets/Radio Trunking Terminals fall under HS code 8525 60 and attract 28% GST.

2. However, two-way radio (Walkie talkie) falling under HS code 8525 60 used by defence, police and paramilitary forces attract 12% GST.
33. What is the GST rate for goods falling under HS code 9021 40 to 9021 90? 1. All goods of HS code 9021 attract 12% GST.

2. However, assistive devices specified in List 3 appended to Schedule I of the notifications relating to CGST / IGST / SGST rates attract 5% GST.

3. Also, hearing aids falling under HS code 9021 attract Nil GST.
34. What is the classification and GST rate for stick file of plastic, documents bag of plastic and  certificate bag of plastic? 1. These items fall under HS code 3926 and attract 28% GST.
35. What is the classification and GST for printed menu cards single sheet, folded or laminated or Multi sheet hard bonded like a book with or without covers which used by hospitality industry? 1. These items fall under HS code 4911 and attract 12% GST.
36. What is the classification and GST rate for photo books printed using digital Offset printing press on printing paper [other than photo albums] and thereafter manually bound? 1. These items fall under HS code 4911 and attract 12% GST.
37. What is the classification and GST for posters with photographs / images etc. printed on it using Digital Offset Press / Digital printers on coated / uncoated paper? 1. These items fall under HS code 4911 and attract 12% GST.
38. What is the classification and GST for posters with photographs / images etc. printed on Digital Printers on coated cotton / mix canvas media or other synthetic media? 1. These items fall under HS code 4911 and attract 12% GST.
39. What is the classification and GST for photographs printed using digital offset press/ digital printers on coated printing paper, sold in sheet or roll form. 1. These items are covered under HS code 4911 and attract 12% GST.