Author: admin_gst

GST Rates – HSN Code – GST FAQs
GST
Dated:- 3-8-2017

1 . What is the HSN code and GST rate for lac or shellac bangles?
Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.
2. What is the HSN code and GST rate for kulfi?
Kulfi is classifiable under heading 2105 and attracts 18% GST.
3. What is the HSN code for Solar Panel Mounting Structure and its GST rate?
• Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST.
• 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 HSN code for Idli Dosa Batter (Wet Flour) and its GST rate?
Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST.
5. What is the HSN code for Maize Seeds and its GST rate?
Maize [of seed quality] fall under heading 1005 and attract Nil GST.
6. What is the HSN code for Saree

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28% GST.
9. What is the GST rate on Rakhi ?
* Puja samagri, including kalava (raksha sutra) attracts Nil GST.
* Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST.
* Any other rakhi would be classified as per its constituent materials and attract GST accordingly.
10. What is the GST rate on Nail Polish?
Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% GST
11. What is the GST rate and HSN code of Wet Dates?
Wet dates fall under heading 0804 and attract 12% GST.
12. What is the HSN code and GST rate for Pet Food?
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?
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?
Speci

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ompensation Cess rate on imported Coal?
Imported coal will attract GST compensation cess @ ₹ 400 per tonne.
20. What is the HSN code and GST rates for Battery for mobile handsets?
Battery for mobile handsets falls under heading 8506 and attracts 28% GST.
21. What is the HSN code and GST rate for tamarind?
* Tamarind(fresh) falls under 0810 and attract Nil GST.
* Tamarind (dry) falls under 0813 and attract 12% GST.
22. What is the HSN code and GST rate for tamarind kernel?
Tamarind kernel falls under heading 1207 and attracts Nil GST.
23. What is the HSN code and GST rate for tamarind kernel powder?
Tamarind kernel powder falls under heading 1302, and attracts 18% GST.
24. What is the GST rate on Hair Rubber Bands?
Hair rubber bands fall under heading 4016 and attract 28% GST
25. What is HSN code and GST rate for Khari and hard Butters?
Khari and hard butters fall under heading 1905 and attract 18% GST
26. What is the GST rate and HSN code of Khoya/Mawa?
Khoya/ma

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s the HSN code and the GST rate for Isabgol husk?
Isabgol husk falls 1211 and attracts 5% GST.
31. What is HSN code and GST rate of copra and dried coconut?
* 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)
* Copra falls under heading 1203 and attracts 5% GST
32. Footwear having a retail sale price not exceeding ₹ 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.
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.
* Thus retail sale price declared on the package is inclusive of GST.
* GST for

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Exporters No Longer Need GST Officer Certificate, Can Use Self-Declaration for Higher Drawback Rate Claims.
Circulars
Customs
Exports under claim for drawback in the GST scenario – Government

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Exporters Can Claim Higher GST Duty Drawback with Self-Declaration Form Under AIR Schedule Columns (4) & (5.
Circulars
Customs
Exports under claim for drawback in the GST scenario – Self-decl

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Streamlined IGST Refund Process for Exporters: Shipping Bill Now Serves as Automatic Refund Application for Exported Goods.
Circulars
Customs
Refund of IGST paid on exports and Export under Bond scheme – refund of unutilised input tax credit (ITC) or IGST paid – For the option (b), the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India
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Refund Process for IGST on Exports: Submit Applications Post-Export Manifest Delivery u/s 41, Customs Act 1962.
Circulars
Customs
Refund of IGST paid on exports and Export under Bond scheme – unutilised input tax credit (ITC) – Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.
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Understanding Duty Drawback in GST: Handling Exports with Paid Central Excise, Service Tax, CGST, and IGST Inputs and Services.
Circulars
Customs
Exports under GST – Duty Drawback – it could

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Export Processes to Continue Smoothly Without GST Certificates During Initial Implementation Phase.
Circulars
Customs
Exports under GST – Drawback – The certificates from jurisdictional GST o

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Import ITC Eligibility Requires Complete Invoice Details and Submission in FORM GSTR-2 per Invoice Rules.
Circulars
Customs
Imports and Input Tax Credit (ITC) – Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2
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Importers Must Register GSTIN for IGST Input Tax Credit on Bill of Entry to Maximize Tax Benefits.
Circulars
Customs
Imports and Input Tax Credit (ITC) – importers are advised to complete the

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IGST Exemption on Passenger Baggage; 35% Customs Duty and Education Cess Apply Beyond Duty-Free Allowance per Baggage Rules 2016.
Circulars
Customs
Full exemption from IGST has been provided

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GST Project Imports: Classified Under Heading 9801 with 18% IGST Duty Rate.
Circulars
Customs
In the GST regime, for the purpose of levying IGST all the imports under the project import schem

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GST Applies to EOUs and SEZs Clearing Goods in DTA, Plus BCD Amount on Inputs Used in Finished Goods.
Circulars
Customs
EOUs and SEZ – Post GST – In the GST regime, clearance of goods in DTA

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EXIM scrips in Chapter 3 schemes restricted to Customs duties; not valid for GST, Integrated Tax, or Compensation Cess.
Circulars
Customs
The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional duties of Customs, on items not covered by GST, at the time of import. The scrips cannot be utilized for payment of Integrated Tax and Compensation Cess. Similarly, scrip cannot be used for

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Post GST reduction of incidence of Tax on Coal Consumers
GST
Dated:- 3-8-2017

In pre GST regime there was Excise Duty on Coal @ 6% , Stowing Excise Duty @ ₹ 10 per tonne of coal production, VAT@ 5% (on intra-state sale), Central Sales Tax @ 2% (on inter-state sale, on submission of Form C) . Post implementation of GST all the above mentioned taxes and levies have been subsumed and GST @ 5% is being charged to consumers. This was stated by Shri Piyush Goyal, Minister of State (IC) for Power, Coal & New and Renewable Energy and Mines in a written reply to a question in the Lok Sabha today.
The Minister further stated that Clean Environment Cess @ ₹ 400 per tonne was payable prior to GST which has been repealed and a

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Understanding Post-GST Import Duties: BCD, IGST, and Possible CVD, SAD, or GST Compensation Cess Explained.
Circulars
Customs
Import of goods – Post GST – Type of duties – Although BCD, Education Cesses and IGST would be applicable in majority of cases, however, for some products CVD, SAD or GST Compensation cess may also be applicable. – For different scenarios the duty calculation process has been illustrated in Annexure
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Importers: Include GSTIN in Bills of Entry; PAN or GSTIN will replace IEC for imports and exports.
Circulars
Customs
While PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is not applicable, UIN or PAN would be accepted as IEC. – It is advised that all importers need to quote GSTIN in their Bills of Entry in addition to IEC. In due course of time IEC would be replaced by PAN/G

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Imports Under Export Promotion Schemes Exempt from Customs Duties but IGST and Cess Still Apply.
Circulars
Customs
Under the GST regime, Customs duties will be exempted on imports made under

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IGST Applies to Pre-July 1 Cargo with Bill of Entry Filed On or After July 1, 2017.
Circulars
Customs
Imports of goods – IGST would be levied on cargo which has arrived prior to 1st July but

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Guidance Note on GST for Importers/Exporters: Key Customs Procedures, Compliance Steps, and Tax Policy Updates.
Circulars
Customs
GST implementation – Guidance Note for Importers and Exporter

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Customs Tariff Act 1975 Updated: New IGST and GST Cess Rules for Imports Affect Bills of Entry and Shipping Forms.
Circulars
Customs
Since new provisions for levy of IGST and GST compensation

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New Circular Details Accounting Framework for GST: Implementation, Compliance, and Reporting Obligations for Businesses in Different States.
Circulars
GST – States
Circular regarding Accounti

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Fixation of Brand Rate of Drawback u/r 6 & 7 for GST: Ensuring Fair Refunds for Exporters.
Circulars
Customs
The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7

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Customs Procedures Update: Changes in Bill of Entry and Shipping Bill Declarations Align with GST Framework.
Circulars
Customs
Implementation of GST in Customs–Changes in BE/SB Declarationâ

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SELF INVOICE
Query (Issue) Started By: – pawan singhal Dated:- 3-8-2017 Last Reply Date:- 11-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
HOW TO MADE SELF INVOICE FOR URD PURCHASES. IS SELF INVOICE BILL HAVE CONTINUE SERIES OF SELE INVOICE. MEANS IF WE ARE MAINTAING SALES REGISTER THEN IS WE HAVE TO PREPARED SELF INVOICE CONTINUE BY MAINTAINING SERIAL NUMBER OF SALES..
Reply By KASTURI SETHI:
The Reply:
Replies to all queries are yes.
Reply By KIRTIKUMAR PUROHIT:
The Rep

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NON GST SUPPLY MEANING
Query (Issue) Started By: – pawan singhal Dated:- 3-8-2017 Last Reply Date:- 14-12-2017 Goods and Services Tax – GST
Got 7 Replies
GST
WHAT IS MEANS OF INWARD NON GST SUPPLY IN FORM 3B AT COLUMN NO.5. IS THAT MEANS ALL EXP ON WHICH NO GST PAYBLE LIKE SALRY , INTREST, PETROL EXP.
Reply By KASTURI SETHI:
The Reply:
Non-GST supply means non-taxable supply e.g. service by employee to employer (without contract), sale of land etc. These are in addition to your examples.
The purpose for this column is to examine whether exemption from GST has been availed correctly or not.
Reply By MUKUND THAKKAR:
The Reply:
please read sr no 5 of GSTR-3B mention
VALUE IF EXEMPT,NIL-RATED AND NON-GST INWARD SUPPLIES. NOT

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