Goods and Services Tax – Started By: – Nikhil Oltikar – Dated:- 24-10-2017 Last Replied Date:- 10-11-2017 – Madam/Sir,A product was classified in different HSN codes under the same chapter heading by different manufacturers prior to implementation of GST. After July 1 2017, Certain HSN codes attracted 18% GST while other attracted 28% GST. Now certain manufacturers are supplying under 18% GST and others under 28% GST.How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = There is no change in HSN of the products whether pre-GST era or post GST era. It is internationally based. However, there are different sub-heading nos. Of same Chapter. Rate depends upon the complete HSN Code . Chapter may be same but Heading No. Or sub-heading no. may vary. Sometimes rate of tax /duty depends upon last two digit. So read carefully HSN which stands for Chapter, Heading and Sub-heading no. So there cannot be different rates for same product. There must be some difference in the light
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Tariff Code 11115566 at the time of its excise registration. Prior to 1st July 2017, there was no issue as excise rates for both HSN codes were the same.After 1st July 2017 , HSN Code 11113344 attracted 18% GST and HSN Code 11115566 attracted 28%.Neither Company A nor Company B can change their product tariff classification. How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = Pl. let me know the exact name of the product and its usage. Both Chapter/Heading/Sub-Heading Nos. appear to be wrong. – Reply By KASTURI SETHI – The Reply = I have Central Excise Tariff Act as on 1.3.17 and both sub-heading nos. are not available. When these HSNs have been added have to be ascertained after reading all the amendments / additions after 1.3.17 onwards. Can you post both invoices in this forum ? Without seeing invoices we cannot arrive at any concrete decision. Sometimes classifications are decided on the basis of judgement of Supreme Court and this is in addition to the routine
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ent for the Computer power supplies. The classification is clearly 8504.4029 or 8504.4090. Mumbai Customs is levying 18% GST, whereas Chennai Customs classifies them at 28%. Delhi Air customs levies 18% whereas the ICD at Delhi levies 28%. Due to this reason, we at Chennai are not able to sell the goods to our co-dealers based in Delhi as they have classified the same at 18%. We have written to the GST council to sort out this anomaly, but there is no action for the last 4 months. We are eagerly waiting for them to solve the problem at least by the Nov. 10 meeting. Further the same product, viz., computer power supplies can be classified under the heading 8473.30 where it explicitly attracts only 18%. Prior to GST, the rates were same for both headings and it did not matter where the goods were classified. Venkatesan – Reply By KASTURI SETHI – The Reply = Dear Sir, Your will be solved in the meeting to be held on 10.11.17. GST Council takes up such issue on priority. Previously the Cou
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