Goods and Services Tax – General FAQ on GST – Frequently Asked Questions – 170725-01 – 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 directly from the farm? Ans. Fresh or chilled sugarcane, falling under heading 1212
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 and Marandi wood? Ans. Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% GST. Q. 12. What is the GST rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 those yarns of two or more monofilaments of Chapter 54) measuring 10,000 decitex or less are classifiable under Chapter 54 or 55 as yarn and attract 18% GST. Goods of man-made fibres (including those yarns of two or more monofilaments of Chapter 54) measuring more than 10,000 decitex are
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =