FAQ – GST
GST
Dated:- 6-10-2017
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whort of mo« GOODS AND S
FREQUENTLY
ASKED
QUESTIONS
Query
Queries relating to GST
have been scrutinise
SN
S.
No.
1.
What is the GST rate for rice bran?
2.
Reply
1. Rice bran falls under HS code 2302.
Rice bran for use as aquatic feed including shrimp feed
and prawn feed, poultry feed & cattle feed attracts Nil
GST.
3. Rice bran for other uses attracts 5% GST.
2
What is the GST rate on “De-oiled rice
bran” produced during extraction of
1
vegetable oil from 'Rice Bran'?
2
HS code 2306 includes de-oiled rice bran obtained as a
residue after the extraction of oil from rice bran.
De-oiled rice bran attracts 5% GST irrespective of use.
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40
What is the GST rate on seeds of wheat, The GST rate on seeds of wheat, paddy for sowing purpose
paddy for sowing purpose?
is Nil.
What is HS code and GST rate of Sangari is dried vegetable and fall under HS co
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nd is it different from Rice
bran?
under HS code 1212, and attract Nil rate of GST.
1
Cereal straw and husks, including rice husks or rice
hulls, unprepared, whether or not chopped, ground,
pressed or in the form of pellets fall under HS code 1213
and attract Nil GST.
2 Rice bran falls under HS code 2302 and attracts Nil
GST if supplied as aquatic feed including shrimp feed
and prawn feed, poultry feed & cattle feed or 5% if
supplied for other purposes.
LAZL
10 What is the HS Code and GST rate on
Peanut Chikki, Rajgira Chikki, Sesame
Chikki, and shakkarpara?
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What is the HS Code and GST rate on
Nutritious diet (Pushtaahar) being
distributed under the Integrated Child
Development Scheme?
What is the HS Code and GST rate on
sharbat?
What is the HS Code and GST rate on
chena products, halwa, barfi (i.e. khoya
product), laddu?
1
As per HS explanatory notes, HS code 1704 covers
most of the sugar preparations which are marketed in a
solid or semi-so
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luding those
consisting of mixtures of natural products).
2 Thus, resin coated sand falls under HS code 3824 and
attract 18% GST.
What is the HS code of Jute and Khadi 1 Jute bags fall under HS Code 4202 22 30 and attract
bags for use in schools or offices?
GST rate of 18%.
2 Khadi bags fall under HS code 4202 22 20 and attract
GST rate of 18%.
What is the GST rate on “stitched Sal Leaf Articles of plaiting material including stitched Sal leaf plates
plate” used as plate for eating?
fall under HS code 4602 and attract 12% GST.
What is the GST rate on ropes / baskets Articles of plaiting material, including baskets, fall under HS
made up of Sabai Grass?
code 4602 and attract 12% GST.
For cotton ginning business, will the 5%
GST on raw cotton be paid directly by
factories on reverse charge basis or it is
paid to the agent and later claimed?
(Agent being the mediator between
unregistered farmer and the factories).
What is the HS code and GST rate on:
(a) embroidery o
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d with sale value
exceeding Rs. 1000 per piece attract 12% GST.
1 The GST rate on all sarees of silk, cotton or man-made
fabrics [whether or not with embroidery or chikan work]
is 5%.
2 However, GST rate on sarees woven of metal thread or
metallised yarn under HS code 5809 is 12%.
These are agricultural hand tools.
1
2 Agricultural hand tools fall under 8201 and attract Nil GST.
The HS code of Chaff cutter is 8436 10 00 and it attracts
GST rate of 12%.
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What is the HS code and GST rate of
parts of sewing machine?
1 The HS code for sewing machine is 8452 and it attracts
12% GST.
2 However, parts of sewing machine falling under HS
code 8452 attract 18% under the residual entry S. No.
453 of Schedule III of the notification prescribing GST
rates.
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What is the HS code and GST rate of 1
parts of machines falling under HS code
8432, 8433, 8434 and 8436?
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2
Machines falling under HS codes 8432, 8433, 8434 and
8436 attract 12% GST.
However, parts
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ion chains for cycles, automobiles or
machinery.
(b) Anchor or mooring chains; lifting, haulage or towing
chains; automobile skid chains.
(c) Mattress chains, chains for sink stoppers, lavatory
cisterns, etc.
(d) All these chains may be fitted with terminal parts or
accessories (e.g., hooks, spring hooks, swivels,
shackles, sockets, rings and split rings and tee
pieces).
(e) They may or may not be cut to length, or obviously
intended for particular uses.
2 Thus, two wheeler chains fall under HS code 7315 and
attracts 18% GST.
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Chain and parts thereof, of iron or steel
falling under 7315 20, 7315 81, 7315
82, 7315 89, 7315 90 [HS code 7315]
attract 18% GST. What is GST rate on
Chain and parts thereof, of iron or steel
falling under 7315 11 00, 7315 20 and
7315 19 00?
Whether, motor vehicles cleared as
ambulances duly fitted with all the
fitments, furniture and accessories
necessary for an ambulance from the
factory manufacturing such m
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ith all the fitments, furniture and accessories
necessary for an ambulance in the factory
manufacturing such motor vehicles and not elsewhere.
1 Walkie Talkie Sets/Radio Trunking Terminals fall under
HS code 8525 60 and attract 28% GST.
2 However, two-way radio (Walkie talkie) falling under HS
code 8525 60 used by defence, police and paramilitary
forces attract 12% GST.
1
All goods of HS code 9021 attract 12% GST.
2 However, assistive devices specified in List 3
appended to Schedule I of the notifications relating to
CGST/IGST/SGST rates attract 5% GST.
3 Also, hearing aids falling under HS code 9021 attract Nil
GST.
These items fall under HS code 3926 and attract 28% GST.
35 What is the classification and GST for These items fall under HS code 4911 and attract 12% GST. >
printed menu cards single sheet, folded
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or laminated or Multi sheet hard bonded
like a book with or without covers which
are used by hospitality industry?
What is the classificatio
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