GST Rates – HSN Code – Queries relating to GST rates received from various sectors have been scrutinised and developed into snort FAQs.
GST
Dated:- 4-8-2017
Queries relating to CST rates received from various sectors
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Document 1
FREQUENTLY
ASKED QUESTIONS
S.
2.
Query
GOODS AND SERVICES TAX
Queries relating to GST rates received from various sectors
have been scrutinised and developed into short FAQS.
Reply
S.
No.
What is the HSN code for Mahua Flower and Mohua flowers fall under heading 1212 and attract 5% GST. 12.
its GST rate?
No.
1.
2.
What is the HSN code for Sal Leaves which
is used for making plates and its GST rate?
3.
What is the HSN code for Sabai Grass
(a kind of grass used for making of rope,
baskets, etc.) and its GST rate?
4.
What is the GST rate on Hand Made
Branded Biri?
5.
6.
7.
8.
9.
What is the GST rate on sugarcane
procured by the sugar mills which is
generally fresh and procured directly from
the f
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TAX
MARKET
Khakhra falls under “Namkeens, bhujia, mixture, chabena and
similar edible preparations in ready for consumption form” which is
classifiable under heading 2106 90 and attracts 12% GST.
13. Is NCCD leviable on tobacco products from NCCD shall continue to be levied on tobacco and tobacco
1st July, 2017?
products at the rates as applicable prior to 1″ July, 2017.
Since NCCD is a duty of excise, the valuation for the purposes of
charging NCCD shall be as per the Central Excise Law read with
the Valuation Rules under Central Excise Law.
What will be the method of valuation for
levy of NCCD?
14. What is the GST rate and HSN code of
roasted grams?
15. What is the HSN code and GST rate for
Chilli soaked in butter milk with salt (mor
milagai in Tamil)?
Where the supply of raw cotton is by an agriculturist [as defined
under section 2(7) of the Central Goods and Services Tax Act,
2017] to a registered person, GST will have to be paid by such 16. What is GST rate fo
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or
Rs. 1000 per piece.
Woven fabrics of jute are classifiable under heading 5310
and attract 5% GST, with no refund of unutilised ITC.
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.
Wood in the rough, whether or not stripped of bark or sapwood, or
roughly squared, is classifiable under heading 4403 and attracts
18% GST.
Mutton leg?
20. What is the HSN code and rates
for Coffee?
21.
What is the HSN code and rates for
Sausages?
Roasted grams fall under heading 2106 90 and attract 12% GST.
âš« 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.
Plastic bangl
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