{"id":6436,"date":"2017-07-24T18:48:59","date_gmt":"2017-07-24T13:18:59","guid":{"rendered":""},"modified":"2017-07-24T18:48:59","modified_gmt":"2017-07-24T13:18:59","slug":"faqs-on-gst-rates","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6436","title":{"rendered":"FAQs on GST rates"},"content":{"rendered":"<p>FAQs on GST rates <br \/>GST<br \/>Dated:- 24-7-2017<br \/><BR>S. No.<br \/>\nQuery<br \/>\nReply<br \/>\n1.<br \/>\nWhat is the HSN code for Mahua Flower and its GST rate?<br \/>\nMohua flowers fall under heading 1212 and attract 5% GST.<br \/>\n2.<br \/>\nWhat is the HSN code for Sal Leaves which is used for making plates and its GST rate?<br \/>\nSal leaves are classifiable under heading 0604 and attract Nil CST.<br \/>\n3.<br \/>\nWhat is the HSN code for Sabai Grass (a kind of grass used for making of rope, baskets, etc.) and its GST rate?<br \/>\nSabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.<br \/>\n4.<br \/>\nWhat is the GST rate on Hand Made Branded Biri?<br \/>\n * All biris attract 28%CST<br \/>\n * In addition, handmade biris attract NCCD of Re. 1 per thousand. Machine made biris attract NCCD of &#8377; 2 per thousand.<br \/>\n5.<br \/>\nWhat is the GST rate on sugarcane procured by the sugar mills which is generally fresh and procured directly from the farm?<br \/>\nFresh or chilled sugarcane, falling under heading 1212, attracts Nil GST.<br \/>\n6.<br \/>\nWill 5% <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18477\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ng 5307 as yarn and attract 5% GST.<br \/>\n * Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% CST.<br \/>\n * 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 &#8377; 1000 per piece.<br \/>\n * Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC.<br \/>\n10.<br \/>\n What is the GST rate on used Rail Wagons?<br \/>\n * Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of unutilised ITC.<br \/>\n * Therefore, used railway wagons also attract 5% GST.<br \/>\n11.<br \/>\n What is the GST rate and HSN code of Raw and processed wood of Malaysia saal and Marandi wood?<br \/>\n Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% CST.<br \/>\n12.<br \/>\n What is the GST rate on &#39;Khakhara&#39; (traditiona<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18477\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nsuitable in that state for immediate consumption are classifiable under heading 0711 and attract 5% GST.<br \/>\n Thus, chilli soaked in butter milk with salt (mor milagai in Tamil) falls under 0711 and attracts 5% GST.<br \/>\n16.<br \/>\n What is GST rate for bangles?<br \/>\n * Plastic bangles falling under heading 3926 are exempt from GST.<br \/>\n * Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.<br \/>\n * Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.<br \/>\n17.<br \/>\n What is the classification and GST rate for man-made fishnet twine?<br \/>\n 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 classifiable<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18477\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FAQs on GST rates GSTDated:- 24-7-2017S. No. Query Reply 1. What is the HSN code for Mahua Flower and its GST rate? Mohua flowers fall under heading 1212 and attract 5% GST. 2. What is the HSN code for Sal Leaves which is used for making plates and its GST rate? Sal leaves are classifiable &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6436\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;FAQs on GST rates&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6436","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6436"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6436\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}