Frequently Asked Questions – GST
GST
Dated:- 27-12-2017
=============
\nDocument 1
\nF.No. 332\/2\/2017 -TRU
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nTax Research Unit
\nNorth Block, New Delhi
\nDated the -December, 2017
\nA number of issues were received from trade, individuals and other stake holders
\nseeking clarification as regards classification of goods and applicable GST rates. The
\nreferences were examined in the Fitment Committee and clarifications were issued in the form
\nof Frequently Asked Questions (FAQs). As of now, three tranches of such FAQs have been
\nissued. These were published for wider circulation, on 24.07.2017 (21 questions), 03.08.2017
\n(34 questions) and 29.09.2017 (39 questions).
\n2.
\nCertain feedback\/requests have been received from stake holders that these
\nclarifications be issued in the form of circular, so that these have binding effect. Accordingly,
\nthe consolidated FAQs are now being re-issued in the form of circular after<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in brine, in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n heading 0801 and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ahar attracted 18% = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST rate of 5%, tobacco leaves means, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d soaps, in form of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for use in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n boxes and cases, of non-corrugated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nattract 12% GST. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rm of cut pieces. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ece, attract 5% GST. Garments or made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Notification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o. 41\/2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Frequently Asked Questions – GST GSTDated:- 27-12-2017============= Document 1 F.No. 332\/2\/2017 -TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the -December, 2017 A number of issues were received from trade, individuals and other stake holders seeking clarification as regards classification of goods and applicable GST … Continue reading “Frequently Asked Questions – GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-68849","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/68849","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=68849"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/68849\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=68849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=68849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=68849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nsulphur water or in other preservative
\nS. No.
\nQueries
\nReplies
\n5.
\n6.
\n7.
\nin butter milk with salt
\n(mor milagai in tamil)?
\nWhat is HS code and GST
\nrate of Sangari?
\nWhat will be the GST rate
\nfor Arecanut\/ Betel nut?
\nWhat is the GST rate and
\nHSN code of Wet Dates?
\nsolutions), but unsuitable in that state for
\nimmediate consumption are classifiable under
\nheading 0711 and attract 5% GST.
\n2. Thus, chilli soaked in butter milk with salt
\n(mor milagai in Tamil) falls under 0711 and
\nattracts 5% GST.
\n1. Sangari is dried vegetable and fall under HS
\ncode 0712. It attracts Nil GST.
\n1. Fresh areca nut \/ betel nuts fall under heading
\n0802 and attract Nil GST.
\n2. Dried areca nut \/ betel nuts fall under heading
\n0802 and attract 5% GST.
\n1. Wet dates fall under heading 0804 and attract
\n12% GST.
\n1. Tamarind [fresh] falls under 0810 and attract
\nNil GST.
\n8.
\nWhat is the HS code and
\nGST rate for tamarind?
\n2.
\nTamarind [dry] falls under 0813.
\n3.
\nPrior to 22.09.2017<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattract Nil GST. As per the HSN Explanatory
\nNotes, the heading excludes copra, the dried
\nS. No.
\n14.
\nQueries
\nReplies
\nWhat is the HS code and
\nGST rate for tamarind
\nkernel?
\nflesh of coconut used for the expression of
\ncoconut oil (1203).
\n2. Copra falls under heading 1203 and attracts
\n5% GST.
\n1. Tamarind kernel of seed quality attracts Nil
\nGST, whereas
\n2. Tamarind kernel of other than seed quality
\nattracts 5% GST.
\n15.
\nWhat is the HS code and
\n1.
\nthe GST rate for Isabgol
\n2.
\nIsabgol seeds fall under heading 1211.
\nFresh Isabgol seeds attract Nil GST.
\nseeds?
\n3.
\nDried or frozen Isabgol seeds attract 5% GST.
\n16.
\nWhat is the HS code and
\n1.
\nthe GST rate for Isabgol
\nhusk?
\nIsabgol husk falls under 1211 and attracts 5%
\nGST.
\n17.
\nWhat is the HS code for
\nMahua Flower and its GST
\nrate?
\n1. Mahua flowers fall under heading 1212 and
\nattract 5% GST.
\n18.
\nWhat is the GST rate on
\n1.
\nsugar cane seeds and sugar
\ncane as such?
\n19.
\nWhat is the HS Code an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhat is the HS Code and
\nGST rate on Peanut Chikki,
\nRajgira Chikki, Sesame
\nChikki, and shakkarpara?
\n24.
\nWhat is the GST rate on
\nchocolate
\n'sandesh'
\nBengali misti?
\n25.
\nWhat is HS code and GST
\nrate for Khari and hard
\nButters?
\n1.
\noffal or blood; food preparations based on
\nthese products fall under heading 1601 and
\nattract 12% GST.
\nAs per HS explanatory notes, HS code 1704
\ncovers most of the sugar preparations which
\nare marketed in a solid or semi-solid form,
\ngenerally suitable for immediate consumption
\nand collectively referred to as sweetmeats,
\nconfectionery or candies.
\n2. Prior to 15.11.2017, Peanut Chikki, Rajgira
\nChikki, Sesame Chikki and shakkarpara
\nattracted 18% GST.
\n3. With effect from 15.11.2017, Peanut Chikki,
\nRajgira Chikki, Sesame Chikki and
\nshakkarpara attracts 5% GST. [Notification
\nNo. 41\/2017 Central Tax (Rate)]
\n1. Sandesh, whether or not containing chocolate,
\nattract 5% GST.
\n1. Khari and hard butters fall under heading
\n1905 and attract 18%<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGST.
\nDevelopment Scheme?
\n30.
\nWhat is the HS Code and
\nGST
\nrate on chena
\n3. With effect from 13.10.2017, food
\npreparations put up in unit containers and
\nintended for free distribution to economically
\nweaker sections of the society under a
\nprogramme duly approved by the Central
\nGovernment or any State Government
\n[including Pushtaahar] falling under chapters
\n19 or 21 attract 5% GST, subject to specified
\nconditions. [Notification No. 39\/2017-Central
\nTax (Rate)]
\n1. Products like halwa, barfi (i.e. khoa product),
\nladdus falling under HS code 2106, are
\nsweetmeats and attract 5% GST.
\n31.
\n32.
\nproducts, halwa, barfi (i.e.
\nkhoa product), laddu?
\nWhat is the HS Code and 1. Sharbat falls under HS code 2106 and attracts
\nGST rate on sharbat?
\nWhat is the GST rate on
\n'Khakhara' (traditional
\nfood)?
\n18% GST.
\n1. Khakhra falls under “Namkeens, bhujia,
\nmixture, chabena and similar edible
\npreparations in ready for consumption form”
\nclassifiable under 2106 90.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nbran”
\nproduced during extraction
\nHS code 2306 includes de-oiled rice bran
\nobtained as a residue after the extraction of oil
\nfrom rice bran.
\nof vegetable oil from 'Rice
\nBran'?
\n2.
\n37.
\nWhat is the HS code and
\nGST rates for Cotton Seed
\noil cake?
\nDe-oiled bran supplied for use as cattle feed
\nattracts Nil GST.
\n3. De-oiled rice bran for other uses attracts 5%
\nGST.
\n1. Cotton seed oil cakes fall under HS Code
\n2306.
\n2. Prior to 22.09.2017,
\n(i) Cotton seed oil cakes for use as aquatic feed
\nincluding shrimp feed and prawn feed,
\npoultry feed & cattle feed attract Nil GST;
\nand
\n(ii) Cotton seed oil cakes for other uses attract
\n5% GST.
\n3. With effect from 22.09.2017 cotton seed oil
\ncakes attract Nil GST. [Notification No.
\n28\/2017 Central Tax (Rate)]
\n1. Dog or cat foods fall under heading 2309 and
\nattracts 18% GST under the residual entry S.
\nNo. 453 of Schedule IV.
\n38.
\nWhat is the HS code and
\nGST rate for Pet Food?
\n39.
\nWhat 1S the
\nGST
\n1.
\nCompensation Ces<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nleaves of tobacco as such or broken tobacco
\nleaves or tobacco leaves stems.
\nSterilisation pouches are different from
\naseptic packaging paper.
\npackaging paper? What is
\nthe GST rate
\nsterilization pouches?
\n2.
\non
\nSterilisation pouches fall under heading 3005
\nand attract 12% GST
\n44.
\n45.
\nWhat is the GST rate on
\nNail Polish?
\nWhat is the GST rate on
\nLobhan?
\n1. Nail Polish [whether in large quantities say 50
\nto 100 litres or in retail packs] falls under
\nheading 3304.
\n2. Prior to 15.11.2017, Nail Polish attracted
\n28% GST.
\n3. With effect from 15.11.2017, Nail Polish
\nattracts 18% GST. [Notification No. 41\/2017
\nCentral Tax (Rate)]
\n1. Lobhan is classified under HS code 3307 41
\n00.
\n2. Prior to 22.09.2017, lobhan attracted 12%
\nGST.
\n3. With effect from 22.09.2017, lobhan attracts
\n5% GST. [Notification No. 27\/2017 Central
\nTax (Rate)]
\n46.
\nWhat is the HS code and
\n1.
\nGST rate for Wipes for
\nbabies?
\n(i)
\nBaby wipes are classified on<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbars, cakes, moulded pieces or shapes falling
\nunder heading 3401 [except 3401 30] and
\nattract 18% GST.
\n3. Prior to 15.11.2017, Other organic surface-
\nactive products and preparations falling
\nunder sub-heading 3401 30 and organic
\nsurface-active agents and preparations
\nfalling under heading 3402 attracted 28%
\nGST.
\n4. With effect from 15.11.2017, Other organic
\nsurface-active products and preparations
\nfalling under sub-heading 3401 30 and
\norganic surface-active agents and
\npreparations falling under heading 3402
\nattract 18% GST rate. [Notification No.
\n41\/2017 Central Tax (Rate)]
\n1. HS code 3824 covers prepared binders for
\nfoundry moulds or cores; chemical products
\nand preparations of the chemical or allied
\nindustries (including those consisting of
\nmixtures of natural products).
\n2. Thus, resin coated sand falls under HS code
\n3824 and attracts 18% GST.
\n1. These items are classified under HS code
\n3926.
\nof plastic, documents bag
\n2.
\nPrior to 15.11.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nschools or offices?
\nWhat is the GST rate and
\nHSN code of Raw and
\nprocessed wood of
\nMalaysia saal and marandi
\nwood?
\nWhat is the GST tax rate on
\n“stitched Sal Leaf plate”
\nused as plate for eating?
\n3. With effect from 22.09.2017, rubber bands
\nattract 12% GST. [Notification No. 27\/2017
\nCentral Tax (Rate)]
\n1.
\nJute bags fall under HS Code 4202 22 30 and
\nKhadi cotton bags fall under HS code 4202
\n22 20.
\n2. Prior to 15.11.2017, Jute bags and Khadi\/
\ncotton bags attracted 18% GST.
\n3. With effect from 15.11.2017, Jute bags and
\nKhadi cotton bags attract GST rate of 12%.
\n[Notification No. 41\/2017 Central Tax (Rate)]
\n1. Wood in the rough, whether or not stripped of
\nbark or sapwood, or roughly squared, is
\nclassifiable under heading 4403 and attracts
\n18% GST.
\n1.
\n2.
\nArticles of plaiting material including stitched
\nSal leaf plates fall under HS code 4602.
\nPrior to 22.09.2017, sal leaf plates attracted
\n12% GST.
\n3. With effect from 22.09.2017, sal leaf plates
\nat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npaper and paperboard, falling under heading
\n4819 and attracts GST rate of 18% under entry
\n153A of schedule-III. [Notification No.
\n41\/2017 Central Tax (Rate)]
\nWhat is the classification 1. Duty Credit Scrip [MEIS etc.] fall under
\nand GST rate for sale of
\nheading 4907.
\n58.
\n59.
\nExport Incentives Licences
\n2.
\nlike MEIS, SEIS and IEIS?
\nPrior to 22.09.2017, Duty Credit Scrip [MEIS
\netc.] attracted 12% GST.
\n3.
\nWhat is the classification
\nand GST for posters with
\nphotographs images etc.
\nprinted on it using Digital
\nOffset Press \/ Digital
\nprinters on coated
\nuncoated paper?
\nWhat is the classification
\nand GST for posters with
\nphotographs images etc.
\nprinted on Digital Printers
\nWith effect from 22.09.2017, Duty Credit
\nScrip [MEIS etc.] attracted 5% GST.
\n[Notification No. 27\/2017 Central Tax (Rate)]
\n4. With effect from 13.10.2017, Duty Credit
\nScrip [MEIS etc.] attract Nil GST.
\n[Notification No. 35\/2017 Central Tax (Rate)]
\n1. These item<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Sarees and dhoti are classifiable under
\ndifferent headings depending on their
\nconstituents and attract GST rate as under:
\nConstit Description
\nHS
\ncode
\nGST
\nRate
\n63.
\nuent
\nfibre
\nSilk
\nWoven fabrics 5007
\nof silk sarees
\n5%
\nCotton
\nOf not more than
\n5208
\n5%
\n200 gsm
\nOf more
\nthan
\n5209
\n5%
\n200 gsm
\nS. No.
\nQueries
\nReplies
\nMan-
\nOf any gsm
\n5407 or
\n5%
\nmade
\n5408
\nfilament
\ns yarn
\n64.
\n65.
\n66.
\n67.
\n68.
\nWhat will be the GST rate
\non embroidered sarees,
\nsarees with chikan work,
\nBanarasi sarees and other
\nsarees?
\nFor
\ncotton ginning
\nbusiness, will the 5% GST
\non raw cotton be paid
\ndirectly by factories on
\nreverse charge basis or it is
\npaid to the agent and later
\nclaimed? (Agent being the
\nmediator
\nbetween
\nunregistered farmer and the
\nfactories).
\nWill 5% GST on raw
\ncotton be paid directly by
\nfactories on reverse charge
\nbasis and who will pay it?
\nWhat is the HSN Code and
\nGST rate for a Fabric 1.2
\nMT cut for pant and 2.5
\nMT cut for a s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. As per the HSN Explanatory Notes, goods of
\njute fibres measuring 20,000 decitex or less
\nare classifiable under heading 5307 as yarn
\nand attract 5% GST.
\nS. No.
\nQueries
\nReplies
\n69.
\n70.
\nWhat is the classification
\nand GST rate for manmade
\nfishnet twine?
\n2. Goods of jute fibres measuring more than
\n20,000 decitex are classifiable under heading
\n5607 as twine and attract 12% GST.
\n3. Sacks and bags, of a kind used for the packing
\nof goods are classifiable under heading 6305
\nand attract 5% \/ 12% GST, depending on their
\nsale value not exceeding or exceeding Rs.
\n1000 per piece.
\n4. Woven fabrics of jute are classifiable under
\nheading 5310 and attract 5% GST, with no
\nrefund of unutilised ITC.
\n1. As per the HSN Explanatory Notes, goods of
\nman-made fibres (including those yarns of
\ntwo or more monofilaments of Chapter 54)
\nmeasuring 10,000 decitex or less are
\nclassifiable under Chapter 54 or 55 as yarn.
\nPrior to 13.10.2017, yarn falling under these
\nattr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nup articles of sale value exceeding Rs.1000
\nper piece attract 12% GST.
\nThe sale value referred to in the relevant
\nentries refers to the transaction value and not
\nthe retail sale price of such readymade
\ngarments.
\nQueries
\nReplies
\nS. No.
\n72.
\n73.
\nReadymade garments of 2.
\nsale value exceeding Rs.
\n1000 per piece attract 12%
\nGST.
\nHow does a supplier
\ndetermine what rate to
\ncharge on readymade
\ngarments?
\nFootwear having a retail
\nsale price not exceeding
\nRs.500 per pair [provided
\nthat such retail sale price is
\nindelibly marked or
\nembossed on the footwear
\nitself] attracts 5% GST.
\nDoes the retail sale price
\nreferred to above include
\nthe GST?
\nWhat is the classification
\nof Hand Decorative
\nFigurines and Hand
\nDecorative Artefacts made
\nof marble powder, stone
\nand unsaturated resin?
\nTherefore, if a wholesaler supplies readymade
\ngarments for a transaction value of Rs.950 per
\npiece to a retailer, the GST chargeable on such
\nreadyma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattract 12% GST. [Notification No. 27\/2017
\nCentral Tax (Rate)]
\n1. Lac or shellac bangles are classifiable under
\nheading 7117.
\nPrior to 15.11.2017, Lac or shellac bangles
\nattracted 3% GST.
\n74.
\nWhat is the HS code and
\nGST rate for lac or shellac
\nbangles?
\n2.
\n3. With effect from 15.11.2017, Lac or shellac
\nbangles attract Nil GST. [Notification No. 41
\n\/2017 Central Tax (Rate)]
\n75.
\nWhat is the HS code for
\nSolar Panel Mounting
\nStructure and its GST rate?
\n1.
\nStructures of iron or steel fall under heading
\n7308 and structures of aluminium fall under
\nheading 7610 and attract 18% GST.
\n2.
\nSolar Panel Mounting Structure, depending
\non the metal they are made of, fall under 7308
\nor 7610 and attract 18% GST.
\nQueries
\nReplies
\nS. No.
\n76.
\n7315 includes:
\nWhat will be classification 1. As per the HS explanatory notes, HS code
\nof two wheelers chain and
\napplicable GST rate
\na) Transmission chains for cycles,
\nautomobiles or machinery.
\nb) Anchor or mooring chains; lifting,\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprescribing GST rates.
\n1. These are agricultural hand tools.
\n2. Agricultural hand tools fall under 8201 and
\nattract Nil GST.
\n1. Filters or Water Purifiers fall under heading
\n8421 and attract 18% GST.
\n80.
\nWhat is the HS code and
\n1.
\nGST rate of parts of
\nMachines falling under HS codes 8432, 8433,
\n8434 and 8436 attract 12% GST.
\nmachines falling under HS
\n2.
\nHowever, parts of such machines falling
\nunder HS code 8432, 8433, 8434 and 8436
\nS. No.
\n81.
\n82.
\nQueries
\nReplies
\ncode 8432, 8433, 8434 and
\n8436?
\nattract 18% under the residual entry S.No.453
\nof Schedule III of the notification prescribing
\nGST rates.
\nWhat is the HS code of 1. The HS code of Chaff cutter is 8436 10 00 and
\nchaff cutter?
\nit attracts a GST rate of 12%.
\nWhat is the HS code and
\nGST rate of parts of sewing
\nmachine?
\n1.
\nHS code for sewing machine is 8452 and it
\nattracts 12% GST.
\n2. Parts of sewing machine falling under HS
\ncode 8452 attract 12% GST. [Notification No.
\n41\/2017<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentral Tax (Rate)]
\n4. However, two-way radio (Walkie talkie)
\nfalling under HS code 8525 60 used by
\ndefence, police and paramilitary forces attract
\n12% GST.
\n1. Railway wagons are classifiable under
\nheading 8606 and attract 5% GST, with no
\nrefund of unutilised ITC.
\nS. No.
\nQueries
\nReplies
\n2. Therefore, used railway wagons also attract
\n5% GST.
\n88.
\nWhether, motor vehicles
\ncleared as ambulances duly
\n1.
\nfitted with all the fitments,
\nfurniture and accessories
\nnecessary for an ambulance
\nfrom the factory
\nmanufacturing such motor
\nvehicles will be exempted
\nfrom Compensation cess
\nirrespective of place of
\nsupply
\n2.
\n3.
\n89.
\nWhat is the GST rate for
\n1.
\ngoods falling under HS
\ncode 9021 40 to 9021 90?
\n2.
\n90.
\n91.
\n92.
\nWhat is the HS code for
\nOffice revolving chairs?
\nWhat is the GST rate for
\nPortable and Mobile
\nToilets?
\nWhat is the GST rate on
\nRakhi?
\nHS code 8703 covers specialised vehicles,
\nwhich includes ambulances.
\nMotor vehicles cleared as ambul<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n