FAQ on HSN Code and GST rates dated 25-07-2017
General FAQ on GST – GST Frequently Asked Questions (FAQs)
GST
Q. 1. What is the HSN code for Mahua Flower and its GST rate?
Ans. Mohua flowers fall under heading 1212 and attract 5% GST.
Q. 2. What is the HSN code for Sal Leaves which is used for making plates and its GST rate?
Ans. Sal leaves are classifiable under heading 0604 and attract Nil GST.
Q. 3. What is the HSN code for Sabai Grass (a kind of grass used for making of rope, baskets, etc.) and its GST rate?
Ans. Sabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.
Q. 4. What is the GST rate on Hand Made Branded Biri?
Ans.
* All biris attract 28% GST.
* In addition, handmade biris attract NCCD of Re. 1 per thousand. Machine made biris attract NCCD of ₹ 2 per thousand.
Q. 5. What is the GST rate on sugarcane procured by the sugar mills which is generally fresh and procured
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yarn and jute twine?
What is GST rate on jute bags and jute cloth?
Ans.
* As per the HSN Explanatory Notes, goods of jute fibres measuring 20,000 decitex or less are classifiable under heading 5307 as yam and attract 5% GST.
* Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% GST.
* 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 ₹ 1000 per piece.
* Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC.
Q. 10. What is the GST rate on used Rail Wagons?
Ans.
* Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of unutilised ITC.
* Therefore, used railway wagons also attract 5% GST.
Q. 11. What is the GST rate and HSN code of Raw and processed wood of Malaysia saal an
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.
Q. 15. What is the HSN code and GST rate for Chilli soaked in butter milk with salt (mor milagai in Tamil)?
Ans.
* 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.
* Thus, chilli soaked in butter milk with salt (mor milagai in Tamil) falls under 0711 and attracts 5% GST.
Q. 16. What is GST rate for bangles?
Ans.
* Plastic bangles falling under heading 3926 are exempt from GST.
* Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.
* Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.
Q. 17. What is the classification and GST rate for man-made fishnet twine?
Ans.
* As per the HSN Explanatory Notes, goods of man-made fibres (including th
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