Goods and Services Tax – General FAQ on GST – Frequently Asked Questions – 170929-01 – Q. 1 What is the GST rate for rice bran? Ans. 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. Q. 2 What is the GST rate on De-oiled rice bran produced during extraction of vegetable oil from Rice Bran ? Ans. 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. Q. 3 What is the GST rate on seeds of wheat, paddy for sowing purpose? Ans. The GST rate on seeds of wheat, paddy for sowing purpose is Nil. Q. 4 What is HS code and GST rate of Sangari? Ans. Sangari is dried vegetable and fall under HS code 0712. It attracts Nil GST. Q. 5 What is HS code and GST rate of Methi Patha (dry) and Dhaniya Patha (dry)? Ans. Methi Patha (dry) i.e. dry
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s 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. Q. 10 What is the HS Code and GST rate on Peanut Chikki, Rajgira Chikki, Sesame Chikki, and shakkarpara? Ans. 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 shakkarpara will fall under HS code 1704 and attract 18% GST. Q. 11 What is the HS Code and GST rate on Nutritious diet (Pushtaahar) being distributed under the Integrated Child Development Scheme? Ans. Since the Pushtaahar distributed under the In
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for use in schools or offices? Ans. 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%. Q. 17 What is the GST rate on stitched Sal Leaf plate used as plate for eating? Ans. Articles of plaiting material including stitched Sal leaf plates fall under HS code 4602 and attract 12% GST. Q. 18 What is the GST rate on ropes/baskets made up of Sabai Grass? Ans. Articles of plaiting material, including baskets, fall under HS code 4602 and attract 12% GST. Q. 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). Ans. 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 b
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thread or metallised yarn under HS code 5809 is 12%. Q. 22 What is the GST rate on Agriculture Hoe? Ans. 1 These are agricultural hand tools. 2 Agricultural hand tools fall under 8201 and attract Nil GST. Q. 23 What is the HS code of chaff cutter? Ans. The HS code of Chaff cutter is 8436 10 00 and it attracts GST rate of 12%. Q. 24 What is the HS code and GST rate of parts of sewing machine? Ans. 1 The HS code for sewing machine is 8452 and it attracts 12% GST. 2 However, parts of sewing machine falling under HS code 8452 attract 18% under the residual entry S. No. 453 of Schedule III of the notification prescribing GST rates. Q. 25 What is the HS code and GST rate of parts of machines falling under HS code 8432, 8433, 8434 and 8436? Ans. 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% GST under the residual entry S. No. 453 of Schedule III of the notification pre
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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. 2 Thus, two wheeler chains fall under HS code 7315 and attracts 18% GST. Q. 30 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315 82, 7315 89, 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? Ans. 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 Schedule III of the notification prescribing GST rates. Q. 31 Whether, motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance f
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T. Q. 33 What is the GST rate for goods falling under HS code 9021 40 to 9021 90? Ans. 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. Q. 34 What is the classification and GST rate for stick file of plastic, documents bag of plastic and certificate bag of plastic? Ans. These items fall under HS code 3926 and attract 28% GST. Q. 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 are used by hospitality industry? Ans. These items fall under HS code 4911 and attract 12% GST. Q. 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? Ans. These items fall unde
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