{"id":8100,"date":"2017-10-06T16:40:29","date_gmt":"2017-10-06T11:10:29","guid":{"rendered":""},"modified":"2017-10-06T16:40:29","modified_gmt":"2017-10-06T11:10:29","slug":"faq-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8100","title":{"rendered":"FAQ &#8211; GST"},"content":{"rendered":"<p>FAQ &#8211; GST <br \/>GST<br \/>Dated:- 6-10-2017<br \/><BR>PDF Download<br \/>\n&nbsp;<br \/>\n=============<br \/>\nDocument 1<br \/>\nwhort of mo\u00c2\u00ab GOODS AND S<br \/>\nFREQUENTLY<br \/>\nASKED<br \/>\nQUESTIONS<br \/>\nQuery<br \/>\nQueries relating to GST<br \/>\nhave been scrutinise<br \/>\nSN<br \/>\nS.<br \/>\nNo.<br \/>\n1.<br \/>\nWhat is the GST rate for rice bran?<br \/>\n2.<br \/>\nReply<br \/>\n1. Rice bran falls under HS code 2302.<br \/>\nRice bran for use as aquatic feed including shrimp feed<br \/>\nand prawn feed, poultry feed &#038; cattle feed attracts Nil<br \/>\nGST.<br \/>\n3. Rice bran for other uses attracts 5% GST.<br \/>\n2<br \/>\nWhat is the GST rate on &#8220;De-oiled rice<br \/>\nbran&#8221; produced during extraction of<br \/>\n1<br \/>\nvegetable oil from &#39;Rice Bran&#39;?<br \/>\n2<br \/>\nHS code 2306 includes de-oiled rice bran obtained as a<br \/>\nresidue after the extraction of oil from rice bran.<br \/>\nDe-oiled rice bran attracts 5% GST irrespective of use.<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n40<br \/>\nWhat is the GST rate on seeds of wheat, The GST rate on seeds of wheat, paddy for sowing purpose<br \/>\npaddy for sowing purpose?<br \/>\nis Nil.<br \/>\nWhat is HS code and GST rate of Sangari is dried vegetable and fall under HS co<\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd is it different from Rice<br \/>\nbran?<br \/>\nunder HS code 1212, and attract Nil rate of GST.<br \/>\n1<br \/>\nCereal straw and husks, including rice husks or rice<br \/>\nhulls, unprepared, whether or not chopped, ground,<br \/>\npressed or in the form of pellets fall under HS code 1213<br \/>\nand attract Nil GST.<br \/>\n2 Rice bran falls under HS code 2302 and attracts Nil<br \/>\nGST if supplied as aquatic feed including shrimp feed<br \/>\nand prawn feed, poultry feed &#038; cattle feed or 5% if<br \/>\nsupplied for other purposes.<br \/>\nLAZL<br \/>\n10 What is the HS Code and GST rate on<br \/>\nPeanut Chikki, Rajgira Chikki, Sesame<br \/>\nChikki, and shakkarpara?<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\nWhat is the HS Code and GST rate on<br \/>\nNutritious diet (Pushtaahar) being<br \/>\ndistributed under the Integrated Child<br \/>\nDevelopment Scheme?<br \/>\nWhat is the HS Code and GST rate on<br \/>\nsharbat?<br \/>\nWhat is the HS Code and GST rate on<br \/>\nchena products, halwa, barfi (i.e. khoya<br \/>\nproduct), laddu?<br \/>\n1<br \/>\nAs per HS explanatory notes, HS code 1704 covers<br \/>\nmost of the sugar preparations which are marketed in a<br \/>\nsolid or semi-so<\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>luding those<br \/>\nconsisting of mixtures of natural products).<br \/>\n2 Thus, resin coated sand falls under HS code 3824 and<br \/>\nattract 18% GST.<br \/>\nWhat is the HS code of Jute and Khadi 1 Jute bags fall under HS Code 4202 22 30 and attract<br \/>\nbags for use in schools or offices?<br \/>\nGST rate of 18%.<br \/>\n2 Khadi bags fall under HS code 4202 22 20 and attract<br \/>\nGST rate of 18%.<br \/>\nWhat is the GST rate on &#8220;stitched Sal Leaf Articles of plaiting material including stitched Sal leaf plates<br \/>\nplate&#8221; used as plate for eating?<br \/>\nfall under HS code 4602 and attract 12% GST.<br \/>\nWhat is the GST rate on ropes \/ baskets Articles of plaiting material, including baskets, fall under HS<br \/>\nmade up of Sabai Grass?<br \/>\ncode 4602 and attract 12% GST.<br \/>\nFor cotton ginning business, will the 5%<br \/>\nGST on raw cotton be paid directly by<br \/>\nfactories on reverse charge basis or it is<br \/>\npaid to the agent and later claimed?<br \/>\n(Agent being the mediator between<br \/>\nunregistered farmer and the factories).<br \/>\nWhat is the HS code and GST rate on:<br \/>\n(a) embroidery o<\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d with sale value<br \/>\nexceeding Rs. 1000 per piece attract 12% GST.<br \/>\n1 The GST rate on all sarees of silk, cotton or man-made<br \/>\nfabrics [whether or not with embroidery or chikan work]<br \/>\nis 5%.<br \/>\n2 However, GST rate on sarees woven of metal thread or<br \/>\nmetallised yarn under HS code 5809 is 12%.<br \/>\nThese are agricultural hand tools.<br \/>\n1<br \/>\n2 Agricultural hand tools fall under 8201 and attract Nil GST.<br \/>\nThe HS code of Chaff cutter is 8436 10 00 and it attracts<br \/>\nGST rate of 12%.<br \/>\n24<br \/>\nWhat is the HS code and GST rate of<br \/>\nparts of sewing machine?<br \/>\n1 The HS code for sewing machine is 8452 and it attracts<br \/>\n12% GST.<br \/>\n2 However, parts of sewing machine falling under HS<br \/>\ncode 8452 attract 18% under the residual entry S. No.<br \/>\n453 of Schedule III of the notification prescribing GST<br \/>\nrates.<br \/>\n25<br \/>\nWhat is the HS code and GST rate of 1<br \/>\nparts of machines falling under HS code<br \/>\n8432, 8433, 8434 and 8436?<br \/>\n26<br \/>\n27<br \/>\n28<br \/>\n29<br \/>\n2<br \/>\nMachines falling under HS codes 8432, 8433, 8434 and<br \/>\n8436 attract 12% GST.<br \/>\nHowever, parts <\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ion chains for cycles, automobiles or<br \/>\nmachinery.<br \/>\n(b) Anchor or mooring chains; lifting, haulage or towing<br \/>\nchains; automobile skid chains.<br \/>\n(c) Mattress chains, chains for sink stoppers, lavatory<br \/>\ncisterns, etc.<br \/>\n(d) All these chains may be fitted with terminal parts or<br \/>\naccessories (e.g., hooks, spring hooks, swivels,<br \/>\nshackles, sockets, rings and split rings and tee<br \/>\npieces).<br \/>\n(e) They may or may not be cut to length, or obviously<br \/>\nintended for particular uses.<br \/>\n2 Thus, two wheeler chains fall under HS code 7315 and<br \/>\nattracts 18% GST.<br \/>\n30<br \/>\n31<br \/>\n32<br \/>\n33<br \/>\n33<br \/>\n34<br \/>\n34<br \/>\nChain and parts thereof, of iron or steel<br \/>\nfalling under 7315 20, 7315 81, 7315<br \/>\n82, 7315 89, 7315 90 [HS code 7315]<br \/>\nattract 18% GST. What is GST rate on<br \/>\nChain and parts thereof, of iron or steel<br \/>\nfalling under 7315 11 00, 7315 20 and<br \/>\n7315 19 00?<br \/>\nWhether, motor vehicles cleared as<br \/>\nambulances duly fitted with all the<br \/>\nfitments, furniture and accessories<br \/>\nnecessary for an ambulance from the<br \/>\nfactory manufacturing such m<\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ith all the fitments, furniture and accessories<br \/>\nnecessary for an ambulance in the factory<br \/>\nmanufacturing such motor vehicles and not elsewhere.<br \/>\n1 Walkie Talkie Sets\/Radio Trunking Terminals fall under<br \/>\nHS code 8525 60 and attract 28% GST.<br \/>\n2 However, two-way radio (Walkie talkie) falling under HS<br \/>\ncode 8525 60 used by defence, police and paramilitary<br \/>\nforces attract 12% GST.<br \/>\n1<br \/>\nAll goods of HS code 9021 attract 12% GST.<br \/>\n2 However, assistive devices specified in List 3<br \/>\nappended to Schedule I of the notifications relating to<br \/>\nCGST\/IGST\/SGST rates attract 5% GST.<br \/>\n3 Also, hearing aids falling under HS code 9021 attract Nil<br \/>\nGST.<br \/>\nThese items fall under HS code 3926 and attract 28% GST.<br \/>\n35 What is the classification and GST for These items fall under HS code 4911 and attract 12% GST. ><br \/>\nprinted menu cards single sheet, folded<br \/>\n36<br \/>\n37<br \/>\n38<br \/>\n39<br \/>\nor laminated or Multi sheet hard bonded<br \/>\nlike a book with or without covers which<br \/>\nare used by hospitality industry?<br \/>\nWhat is the classificatio<\/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=18872\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FAQ &#8211; GST GSTDated:- 6-10-2017PDF Download &nbsp; ============= Document 1 whort of mo\u00c2\u00ab 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8100\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;FAQ &#8211; GST&#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-8100","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8100","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=8100"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8100\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}