Q 1: What is the classification and GST for printed menu cards single sheet, folded or laminated or Multi sheet hard bonded like a book with or without covers which used by hospitality industry?

Ans: These items fall under HS code 4911 and attract 12% GST.

Q 2: What is the classification and GST rate for photo books printed using digital Offset printing press on printing paper [other than photo albums] and thereafter manually bound?

Ans: These items fall under HS code 4911 and attract 12% GST.

Q 3: What is the classification and GST for posters with photographs/ images etc. printed on it using Digital Offset Press/ Digital Printers on coated/ uncoated paper ?

Ans: These items fall under HS code 4911 and attract 12% GST.

Q 4: What is the classification and GST for posters with photographs/ images etc. printed on Digital Printers on coated cotton/ mix canvas media or other synthetic media?

Ans: These items fall under HS code 4911 and attract 12% GST.

Q 5: 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).

Ans: If the sale of raw cotton is by an agriculturist to a registered person (say a manufacturer or dealer), then such registered person is liable to pay GST on reverse charge basis. in other cases, GST is to be paid by the supplier of raw cotton.

Q 6: What is the HS and GST rate on:

(a) embroidery or chikan work in strips, piece or motifs;

The HS code of embroidery including chikan work in strips, piece or motifs is 5810 and attracts 12% GST.

(b) fabrics with embroidery or chikan work;

Fabrics with embroidery or chikan work fall under Chapters 50 to 55 and attract 5% GST.

(c) garments or made up articles of textiles with embroidery or chikan work?

Garments or made up articles of textiles with embroidery or chikan work fall under Chapters 61 to 63. Such articles with sale value not exceeding Rs. 1000 per piece attract 5% GST and with sale value exceeding Rs. 1000 per piece attract 12% GST.

Q 7: What is the classification and GST for photographs printed using digital offset press/ digital printers on coated printing paper, sold in sheet or roll form?

Ans: These items are covered under HS code 4911 and attract 12% GST.

Q 8: What will be the GST rate on embroidered sarees, sarees with chikan work, banarasi sarees and other sarees?

Ans: The GST rate on all sarees of silk, cotton or man-made fabrics [whether or not with embroidery or chikan work] is 5%. However, GST rate on sarees woven of metal thread or metallised yarn under HS code 5809 is 12%.

Q 9: What is the HS code of chaff cutter?

Ans: The HS code of Chaff cutter is 8436 10 00 and it attracts a GST rate of 12%.

Q 10: What will be the GST rate on embroidered sarees, sarees with chikan work, banarasi sarees and other sarees?

Ans: The GST rate on all sarees of silk, cotton or man-made fabrics [whether or not with embroidery or chikan work] is 5%. However, GST rate on sarees woven of metal thread or metallised yarn under HS code 5809 is 12%.

More Under Goods and Services Tax

2 Comments

  1. Vinod Daga says:

    Please also tell the HSN code and tax rates for

    coal rejects

    Note :- Coal rejects valued at 20% of Raw Coal (Original coal extract from mines)

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

December 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031