Frequently Asked Questions (FAQs) - Alankit GST

Frequently Asked Questions (FAQs)S. No.Questions1.What is the HSN Code and GST rate for lac orshellac bangles?2.What is the HSN Code & GST Rate for kulfi?RepliesLac or shellac bangles are classifiable underheading 7117 and attracts 3% GST.Kulfi is classifiable under heading 2105 andattracts 18%GST. 3.45.What is the HSN Code for Solar Panel mountingstructure and its GST Rate?What is the HSN Code for Idli Dosa batter (WetFlour)and its GST Rate? Structures of Iron or steel fall underheading 7308 and structures ofaluminium fall under heading7610 andattract 18%GST.Solar Panel Mounting Structure,depending on the metal they are madeof,will fall under 7308 or 7610 and attract18%GST.Idli Dosa batter(Wet Flour)[as food mixes]fallsunder heading 2106 and attracts 18% GST.What is the HSN Code for Maize Seeds and its GSTMaize (of seed quality)fall under heading 1005Rate?and attract Nil GST.Sarees and dhoti are classifiable under differentheadings depending on their constituent andattract GST Rate as under:Constitue Descripti HSN Code GST Ratent Fibreon6.What is the HSN Code for Saree and dhoti and itsGST rate?SilkWovenFabricsof Silk sarees50075%CottonOf notmorethan200gsmOf morethan200gsmOf anygsm52085%52095%5407 or54085%ManmadeFlamentsYarnwww.alankitgst.com1

7.What is the HSN Code and GST Rate for Filters orWater Purifiers?Filters or Water Purifiers fall under heading 8421and attract 18%GST. 8.What is the HSN Code for Organic Surface ActiveAgents and its GST Rate? 9.10.11.12.What is the GST Rate on Rakhi? What is the GST Rate on Nail Polish?What is the GST Rate and HSN Code of Wet Dates?Organic surface-active products orpreparations or agents fall under heading3401 or 3402.Soaps ;organic surface active productsand preparations for use and soaps, inform of bars, cakes, moulded pieces orshapes falling under heading 3401[except3401 30]attract 18% GST.Other organic surface active products andpreparations falling under sub-heading3401 30 and organic surface active agentsand preparations falling under heading3402 attract 28%GST.Puja samagri, including kalava (rakshasutra)attracts Nil GST.Rakhi,which is in form of kalava (rakshasutra)will thus attract Nil GST.Any other rakhi would be classified as perits constituent materials and attract GSTaccordingly.Nail Polish[whether in large quantities say 50 to100 litres or in retail packs ]falls under heading3304 and attracts 28%GST.Wet dates fall under heading 0804 and attract12% GST.Dog or Cat foods fall under heading 2309 andWhat is the HSN Code and GST Rate for Pet Food? attracts 18% GST under the residual entry SNO.453www.alankitgst.com2

13.What is the classification and GST rate for sale ofMEIS etc. fall under heading 4907and attractExport Incentives Licenses like MEIS , SEIS and IEIS? 12% GST.14.What is HSN Code and GST rate for a fabric 1.2 MTSpecified fabrics attract 5% GST, whether or notcut for pant and 2.5 MT cut for a shirt?in form of cut pieces.15.What is the classification of Hand DecorativeArticles of marble [including those made ofFigurines and Hand Decorative Artefactsmarble powder, stone and unsaturatedmade of marble powder, stone andresin]fall under heading 6802 and attract 28%unsaturated resin?GST. 16.What will be the GST Rate for Arecanut/Betel nut? 17.What is the HSN code and GST rates for cotton seedoil cake? Fresh Areca nut /betel nut fall underheading 0802and attract Nil GST.Dried areca nut/betel nuts fall underheading 0802 and attract 5% GST.Cotton seed oil cakes for use as aquaticfeed including shrimp feed and prawnfeed, poultry feed & cattle feed attract NilGST.Cotton seed oil cakes for other usesattract 5%GST.18.What is the GST Rate for Portable and MobileToilets?Prefabricated buildings, including portable andmobile toilets, fall under heading 9406 andattract 18%GST.19.What is the GST Compensation Cess rate onimported coal?Imported coal will attract GST compensationcess @ Rs. 400 per tonne.www.alankitgst.com3

20.What is the HSN Code and GST Rates for batteryfor mobile handsets?Battery for Mobile handsets falls under heading8506 and attracts 28% GST. Tamarind (fresh)falls under 0810 andattract Nil GST.Tamarind (dry)falls under 0813 andattract 12% GST.21.What is the HSN Code and GST rate for Tamarind?22.What is the HSN Code and GST Rate for tamarindkernel?Tamarind kernel falls under heading 1207 andattracts Nil GST .23.What is the HSN Code and GST Rate for tamarindkernel powder?Tamarind kernel powder falls under heading1302,and attract 18% GST.24.What is the GST Rate on Hair Rubber Bands?25.What is HSN Code and GST Rate for Khari and hard Khari and hard butters falls under headingbutters?1905 and attracts 18% GST.26.What is the GST Rate and HSN Code ofKhoya/Mawa?www.alankitgst.com Hair Rubber Bands fall under heading 4016and attracts 28% GST.Khoya /mawa being concentrated milk fallsunder 0402 and attracts 5% GST.4

Cartons, boxes and cases ofcorrugated paper or paper board ,fallunderheading 4819 and attract 12% GST.Folding cartons, boxes and cases, ofnon-corrugated paper andpaperboard,falling under heading4819 attract 18%GST rate under theresidual entry S.No 453.27.What will be the GST Rate for printed paperboardmono carton/Dabbi of a pharmaceutical companyand what will be the GST Rate for a noncorrugatedCarton and corrugated carton?28Tabacco leaves falling under the heading 2401For GST rate of 5%, tobacco leaves means leavesattracts 5% GST on reverse charge basis in respectof tobacco as such or broken tobacco leaves orof supply by an agriculturist. What is the meaningtobacco leaves stems.of tobacco leaves?29What are the GST Rate and HSN Code of Isabgolseeds?30What are the GST Rate and HSN Code of IsabgolHusk? Isabgol husk fall under heading 1211 andattracts 5% GST. 31What are the GST Rate and HSN Code of copra anddried coconut? 32Footwear having a retail sale price not exceedingRs 500 per pair [provided that such retail sale priceis indelibly marked or embossed on the footwearitself] attracts 5% GST. Does the retail sale pricereffered to above include the GST? www.alankitgst.comIsabgol seeds fall under heading 1211Fresh Isabgol seeds attract Nil GST.Dried or frozen Isabgol seeds attract 5%GST.Coconut, fresh or dried, whether or notshelled or peeled fall under heading0801 and attract Nil GST. As per the HSNExplanatory notes, the heading excludescopra, the dried flesh of coconut usedfor the expression of coconut oil(1203)Copra falls under heading 1203 andattract 5% GST.As per the Legal Metrology (PackagedCommodities) Rules, 2011,retail saleprice[RSP] means the maximum price atwhich the commodity in packaged maybe sold to the consumer and is inclusiveof all taxes.Thus, retail sale price declared on thepackage is inclusive of GST.GST for footwear will be 5% if the RSPexceeds Rs.500 per pair.GST, however will be payable on thetransaction value.5

3334Readymade garments of sale value not exceedingRs.1000 per piece attracts 5% GST. Readymadegarments of sale value exceeding Rs 1000 perpiece attracts 12% GST. How does a supplierdetermine what rate to change on readymadegarments?What is the GST rate on chocolate ‘sandesh’Bengali misti?S. No.353637. Sandesh, whether or not including chocolate,attracts 5% GST.QuestionsWhat is the HSN Code for Mahua Flower and itsGST rate?What is the HSN code for Sai leaves which is usedfor making plates and its GST rate?RepliesMahua Flower fall under heading1212 and attract5% GST.Sai leaves are classifiable under heading 0604and attract Nil GST.Sabai Grass is used for plaiting material and isWhat is the HSN code for Sabai Grass( a kind ofgrass used for making of rope, baskets,etc) and its classifiable under heading1401 and attractsGST rate?5%GST. 3839The sale value referred to in thenotification refers to the transactionvalue and not the retail sale price ofsuch readymade garments.That is , if a wholesaler suppliesreadymade garments for a transactionvalue of Rs 950 per piece to a retailer,the GST chargeable on such readymadegarments will be 5%.However, if the retailer sells suchreadymade garments for Rs. 1100 perpiece ,the GST chargeable on suchreadymade garments will be 12%.What is the GST rate on handmade Branded biri?All biris attract 28% GST .In addition, handmade biriis attractNCCD of Re 1 per thousand. Machinemade biris attract NCCD of Rs 2 perthousand.What is the GST rate on Sugarcane procured by thesugar mills which is generally fresh and procuredFresh or chilled sugarcane, Falling under headingdirectly from the Farm?1212, attracts Nil GST.www.alankitgst.com6

40Will 5% GST on raw cotton be paid directly byfactories on reverse charge basis and who will payit?41What is the GST rate on Electric accumulators?Where the supply of raw cotton is by anagriculturist( as defined under section 2(7) of thecentral goods and services Tax Act ,2017) to aregistered person , GST will have to be paid bysuch registered person on reverse charge.Electric accumulators , including separatorstherefore , whether or not rectangular (includingsquare ) fall under heading 8507 and attract 28%GST. 42Can sterilization pouches be treated as asepeticpacking paper? What is the GST rate on sterilizationpouches? What is the GST rate on Jute yarn and Jute twine?43What is the GST rate on Jute bags and Jute cloth? 44What is the GST rate on used Rail Wagons?www.alankitgst.com Sterilization pouches are different thanasepetic packaging paper .Sterilization pouches fall under heading3005 and attract 12% GST.As per the HSN Explanatory Notes, goodsof jute fibres measuring 20,000decitex orless are classifiable under heading 5307 asyarn and attract 5% GST.Goods of jute fibres measuring morethan 20,000 decitex classifiable underheading 5607 as twine and attract12%GST.Sacks and bags ,of a kind used for thepacking of goods are classifiable underheading 6305 and attract 5%/12%GSTdepending on their sale value notexceeding or exceeding Rs 1000 per piece.Woven fabrics of jute are classifiableunder heading 5310 and attract 5% GST,with no refund of unutilized ITC.Railway wagons are classifiable underheading 8606 and attract 5% with norefund of unutilized ITC.Therefore , used railway wagons alsoattract 5% GST.7

4546What is the GST rate and HSN code of raw andprocessed wood of Malaysia saal and Marandiwood?Wood in the rough, whether or not stripped ofbark or sapwood , or roughly squared, isclassifiable under heading4403 and attracts 18%GST.What is the GST rate Khakhara (traditional food)?Khakhara falls under Namkeens, bhujia,mixture,chabena and similar edilble preparations inready for consumption form which is classifiableunder heading 210690 and attracts 12% GST. Is NCCD leviable on tobacco products from 1st July2017?4748NCCD shall be continue to be levied ontobacco and tobacco products at the ratesapplicable prior to 1st July 2017Since NCCD is a duty of excise, thevaluation for the purpose of chargingNCCD shall be as per the central exciselaw read with valuation Rules centralExcise Law. What will be the method of valuation for levy ofNCCD?What is the GST rate and HSN code of Roastedgrams?Roasted Grams fall under heading 2106 90 andattract 12 % GST. 49What is the HSN Code and GST rate for chillisoaked in butter milk with salt (mor milagai inTamil)? 50.What is the GST rate for bangles? www.alankitgst.comVegetable provisionally preserved( forexample, by sulphur dioxide gas, inbrine, in sulphur water or in the otherpreservative solutions), but unsuitablein that state for immediate consumptionare classifiable under heading 0711 andattract 5% GST.Thus, Chilli soaked in butter milk withsalt(mor milagai in Tamil) falls under0711 and attract 5% GST.Plastic bangles falling under heading3926 are exempt from GST.Glass bangles(except those are madefrom precious metals) falling underheading 7018 are exempt from GST.Bangles of base metal, whether or notplated with precious metals, falls undertariff item 7117 19 10 and attract 3%GST.8