Question33:
Clay Tandoor made by Clay i.e. Mud and Waste hair of Goats only. No Iron or other material used for made it. I could not find HSN Code and GST Rate of the same. Please help to find it at the earliest.
Answer
If it is not containing any steel or iron supportive structure then it should be classified under 6912 as follow
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Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china |
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6912 00 |
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Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china : |
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6912 00 10 |
-- Tableware |
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6912 00 20 |
-- Kitchenware |
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6912 00 30 |
-- Toilet articles |
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6912 00 40 |
-- Clay articles |
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6912 00 90 |
-- Other |
Rate of tax as per residuary entry 177 schedule II to notification No1 /17 of CGST is 6% +SGST 6 % = 12%
(Reply dt. 10/4/2018)