Goods and Services Tax – 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 and dhoti and its GST rate
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uding 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? Specified fabrics attract 5% GST, whether or not in form of cut pieces. 15. What is the cl
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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/mawa being concentrated milk fall under 0402 and attracts 5% GST. 27. What will be the GST rate for printed paperboard mon
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ed 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 footwear will be 5% if the RSP does not exceed ₹ 500 per pair. The GST rate will be 18% if the RSP exceeds ₹ 500 per pair. GST however, will be payable
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