GOODS AND SERVICES TAX

Queries relating to GST rates received from various sectors have been scrutinised and developed into short FAQs.

4 New FAqs Updated on 17.08.2017

Query 1. I have applied for registration and have not received ARN? What shall I do?

Please complete your application procedure, ARN will be generated.

Query 2. I have not received ARN or have received ARN but not GSTIN, how do I supply goods or services or both? 

You can supply goods or services or both on invoice without mentioning GSTIN and/or ARN. On receipt of GSTIN, you will need to issue revised invoice mentioning GSTIN. You are required to reflect this supply in your return and also pay tax thereon.

Query 3. I have migrated and received provisional ID but not GSTIN, how do I supply goods or services or both?

Provisional ID (PID) will be your GSTIN. You can supply goods or services or both specifying PID as your GSTIN on Invoice.

Query 4. I was registered under Central Excise or Service Tax, but could not migrate and therefore have taken a new registration. Will I be eligible for transitional credit?   

In your new registration application, if you have referred to your past registration no. of Central Excise or Service Tax, you will be eligible for transitional credit under Section 140 of CGST Act, 2017 read with Rule 117 of CGST Rules, 2017.

55 FAQs Updated on 04.08.2017

Query 1. What is the HSN code and GST rate for lac or shellac bangles?

Reply:- Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.

Query 2. What is the HSN code and GST rate for kulfi?

Reply:- Kulfi is classifiable under heading 2105 and attracts 18% GST.

Query 3. What is the HSN code for Solar Panel Mounting Structure and its GST rate?

Reply:- • Structures of iron or steel fall under heading 7308 and structures of aluminum fall under heading 7610 and attract 18% GST.

  • Solar Panel Mounting Structure, depending on the metal they are made of, will fall under 7308 or 7610 and attract 18% GST.

Query 4. What is the HSN code for Idli Dose Batter (Wet Flour) and its GST rate?

Reply:- Idli Dosa Batter (Wet Flour) [as food motes] falls under heading 2106 and attracts 18% GST.

Query 5. What is the HSN code for Maize Seeds and its GST rate?

Reply:- Maize (of seed quality) fall under heading 1005 and attract Nil GST.

Query 6. What is the HSN code for Saree and dhoti and its GST rate?

Reply:- Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under.

Constituent fiber Description HSN code GST Rate
Silk Woven fabrics of silk- sarees 5007 5%
Cotton of not more than 200 gsm 5208 5%
of more than 200 gsm 5209 5%
Man made flaments yarn of any gms 5407 or 5408 5%

Query 7. What is the HSN code and GST rate for Filters or Water Purifiers?

Reply:- Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

Query 8. What is the HSN code for Organic Surface Alive Agents and its GST rate?

Reply:- • Organic surface-active products or preparations or agents fall under heading 3401 or 3402.

  • Soaps; organic active products and preparations for use and soaps, in form of bars, cakes. moulded pieces or shapes falling under heading 3401 (except 3401 30) attract 18% GST.
  • Other organic surface active products and preparations falling under sub-heading 3401 30 and organic surface active agents and preparations falling under heading 3402 attract 28% GST.

Query 9. What Is the GST rate on Rakhi ?

Reply:- • Puja samagri, Including kalava (raksha sutra) attracts Nil GST.

  • Rakhi, which is in form of kalava (raksha sutra) will thus attract Nil GST.
  • Any other rakhi would be classified as per its constituent materials and attract GST accordingly.

Query 10. What is the GST rate on Nail Polish?

Reply:- Nail Polish [whether in large quantities say 50 to 100 liters or in retail packs] falls under heading 3304 and attracts 28% GST.

Query 11. What Is the GST rate and HSN code of Wet Dates?

Reply:- Wet dates fall under heading 0804 and attract 12% GST.

Query 12. What is the HSN code and GST rate for Pet Food?

Reply:- Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453.

Query 13. What is the classification and GST rate for sale of Export Incentives Licenses like MEIS, SEIS and lEIS?

Reply:- MEIS etc. fall under heading 4907 and attract 12% GST.

Query 14. What is the HSN Code and GST rate for a Fabric 1.2 MT cut for pant and 2.5 MT cut for a shirt?

Reply:- Specified fabrics attract 5% GST, whether or not in form of cut pieces.

Query 15. What is the classification of Hand Decorative Figurines and Hand Decorative Arte facts made of marble powder, stone and unsaturated resin?

Reply:- Articles of marble [including those made of marble powder. stone and unsaturated resin] fall under heading 6802 and attract 28% GST.

Query 16. What will be the GST rate for Arecanut/Betel nut?

Reply:- • Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST.

  • Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST.

Query 17. What is the HSN code and GST rates for Cotton Seed oil cake?

Reply:- • Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST

  • Cotton seed oil cakes for other uses attract 5% GST.

Query 18. What is the GST rate for Portable and Mobile Toilets?

Reply:- Prefabricated buildings, including portable and mobile toilets, fall under heading 9406 and attract 18% GST.

Query 19. What Is the GST Compensation Cess rate on Imported Coal?

Reply:- Imported coal will attract GST compensation cess @ Rs. 400 per tonne.

Query 20. What Is the HSN code and GST rates for Battery for mobile handsets?

Reply:- Battery for mobile handsets falls under heading 8506 and attracts 28% GST.

Query 21. What is the HSN code and GST rate for tamarind?

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Reply:- • Tamarind [fresh] falls under 0810 and attract Nil GST.

  • Tamarind (dry) falls under 0813 and attract 12% GST.

Query 22. What is the HSN code and GST rate for tamarind kernel?

Reply:- Tamarind kernel falls under heading 1207 and attracts Nil GST.

Query 23. What is the HSN code and GST rate for tamarind kernel powder?

Reply:- Tamarind kernel powder falls under heading 1302, and attracts 18% GST.

Query 24. What Is the GST rate on Hair Rubber Bands?

Reply:- Hair rubber bands fall under heading 4016 and attract 28% GST.

Query 25. What is HSN code and GST rate for Khari and hard Butters?

Reply:- Khari and hard butters fall under heading 1905 and attract 18% GST.

Query 26. What Is the GST rate and HSN code of Khoya/Mawa?

Reply:- Knoya/mawa being concentrated milk falls under 0402 and attracts 5% GST.

Query 27. What will be the GST rate for printed paperboard mono carton/Dabbi of a pharmaceutical company and what will be the GST rate for a non-corrugated carton and corrugated carton?

Reply:- • Cartons, boxes and cases of corrugated paper or paper board. fall under heading 4819 and attract 12% GST.

  • Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 attract 18% GST under the residual entry S. No. 453.

Query 28. Tobacco leaves falling under heading 2401 attracts 5% GST on reverse charge basis in respect of supply by an agriculturist. What is the meaning of tobacco leaves?

Reply:- For GST rate of 5%, tobacco leaves means leaves of tobacco as such or broken tobacco leaves or tobacco leaves stems,

Query 29. What is the HSN code and the GST rate for Isebgol seeds?

Reply:- • Isabgol seeds fall under heading 1211.

  • Fresh isabgol seeds attract Nil GST
  • Dried or frozen Isabgol seeds attract 5% GST.

Query 30. What is the HSN code and the GST rate for Isabgol husk?

Reply: Isabgol husk falls under 1211 and attracts 5% GST.

Query 31. What is HSN code and GST rate of copra and dried coconut?

Reply:- • Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203)

  • Copra falls under heading 1203 and attracts 5% GST.

Query 32. Footwear having a retail sale price not exceeding Rs. 500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear Itself] attracts 5% GST. Does the retail sale price referred to above include the GST?

Reply:- • As per the Legal Metrology (Packaged Commodities) Rules. 2011, retail sale price [RSP] means the maximum price at which the commodity In packaged form may be sold to the consumer and is inclusive of all taxes.

  • Thus, retail sate price declared on the package is inclusive of GST.
  • GST for footwear will be 5% if the RSP does not exceed Rs. 500 per pair. The GST rate will be 18% if the RSP exceeds Rs. 500 per pair.
  • GST, however, will be payable on the transaction value.

Query 33. Ready made garments of sale value not exceeding Rs. 1000 per piece attract 5% GST. Ready made garments of sale value exceeding Rs. 1000 per piece attract 12% GST. How does a supplier determine what rate to charge on ready made garments?

Reply:- • The sale value referred to in the notification refers to the transaction value and not the retail sale price of such ready made garments.

  • That is, if a wholesaler supplies ready made garments for a transaction value of Rs. 950 per piece to a retailer, the GST chargeable on such ready made garments will be 5%.
  • However, if the retailer sells such ready made garments for Rs. 1100 per piece, the GST chargeable on such ready made garment will be 12%.

Query 34. What is the GST rate on chocolate ‘sandesh’ Bengali misti?

Reply:- Sandesh, whether or not containing chocolate, attract 5% GST.

Query 35. What is the HSN code for Mahua Flower and its GST rate?

Reply:-  Mohua flowers fall under heading 1212 and attract 5% GST.

Query 36. What is the HSN code for Sal Leaves which is used for making plates and its GST rate?

Reply:- Sal leaves are classifiable under heading 0604 and attract Nil GST.

Query 37. What is the HSN code for Sabai Grass (a kind of grass used for making of rope, baskets, etc.) and its GST rate?

Reply:- Sabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.

Query 38. What is the GST rate on Hand Made Branded Biri?

Reply:- 

  • All biris attract 28% GST.
  • In addition, handmade biris attract NCCD of Rs. 1 per thousand. Machine made bins attract NCCD of RS. 2 per thousand.

Query 39. What is the GST rate on sugarcane procured by the sugar mills which is generally fresh and procured directly from the farm?

Reply:-  Fresh or chilled sugarcane. falling under heading 1212, attracts Nil GST.

Query 40. Will 5% GST on raw cotton be paid directly by factories on reverse charge basis and who will pay it?

Reply:- Where the supply of raw cotton is by an agriculturist (as defined under section 2(7) of the Central Goods and Services Tax Act, 2017) to a registered person. GST will have to be paid by such registered person on reverse charge basis.

Query 41. What is the GST rate on Electric accumulators?

Reply:- Electric accumulators, including separators therefor, whether or not rectangular (including square) fall under heading 8507 and attract 28% GST.

Query 42. Can sterilization pouches be treated as aseptic packaging paper? What is the GST rate on sterilization pouches?

Reply:- • Sterilisation pouches are different than aseptic packaging paper.

 • Sterilisation pouches fall under heading 3005 and attract 12% GST.

Query 43. What is the GST rate on Jute yam and jute twine? What is GST rate on jute bags and jute cloth?

Reply:-

  • As per the HSN Explanatory Notes. goods of jute fibres measuring 20,000 decitex or less are classifiable under heading 5307 as yarn and attract 5% GST.
  • Goods of jute fibres measuring more than 20.000 decitex are classifiable under heading 5607 as twine and attract 12% GST.
  • 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 Rs. 1000 per piece.
  • Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC.

Query  44. What Is the GST rate on used Rail Wagons?

Reply:-  Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of unutilized ITC. Therefore, used railway wagons also attract 5% GST.

Query 45. What Is the GST rate and HSN code of Raw and processed wood of Malaysia saal and Marandi wood?

Reply:- Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% GST.

Query 46. What is the GST rate on Khakhra( (traditional food)?

Reply:- Khakhra falls under ‘Namkeens, bhujia, mixture. chabena and similar edible preparations in ready for consumption form” which is classifiable under heading 2106 90 and attracts 12% GST.

Query 47. Is NCCD leviable on tobacco products from 1st July. 2017?

What will be the method of valuation for levy of NCCD?

Reply:- 

NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July. 2017.

Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law.

Query 48. What is the GST rate and HSN code of roasted grams?

Reply:- Roasted grams fall under heading 2106 90 and attract 12% GST.

Query 49. What is the HSN code and GST rate for Chilli soaked in butter milk with salt (mor milagai in Tamil)?

Reply:-

Vegetables provisionally preserved (for example, by sulphur dioxide gas  in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption are classifiable under heading 0711 and attract 5% GST.

 • Thus, chilli soaked in butter milk with salt (men milagi in Tamil) falls under 0711 and attracts 5% GST.

Query 50. What is GST rate for bangles?

Reply:-

  • Plastic bangles falling under heading 3926 are exempt from GST.
  • Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.
  • Bangles of base metal, whether or not plated with precious metals. falls under tariff item 7117 19 10 and attract 3% GST.

Query 51. What is the classification and GST rate for man-made fishnet twine?

Reply:-

  • As per the HSN Explanatory Notes, goods of man-made fibers (including those yams of two or more mono filaments 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 yams of two or more mono filaments of Chapter 54) measuring more than 10.000 decitex are classifiable under heading 5607 as twine and attract 12% GST.

Query 52. What is the HSN code and rates for soft drinks i.e. aerated drinks ?

Reply:- All goods [including aerated waters], containing added sugar or others sweetening matter or flavored falling under heading 2202 10 attract 28% GST and 12% Compensation Cess.

Query 53. What is the HSN code and rates for Mutton leg ?

Reply:-

  • Meat of sheep or goats (including mutton leg), fresh. frozen (other than frozen and put up in unit container) falling under heading 0204 is exempt from GST.
  • However, meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 12% GST.

Query 54. What is the HSN code and rates for Coffee ?

Reply:- Instant Coffee falls under heading 2101 and attracts 28% GST.

Query 55. What is the HSN code and rates for Sausages ?

Reply:- Sausages and similar products, of meat, meat offal or blood; food preparations based on these product fall under heading 1601 and attract 12% GST.

Disclaimer : The replies given above are only for educational and guidance purposes and do not hold any legal validity.

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25 responses to “59 Queries related to GST rates received from various sectors”

  1. Nagalingam says:

    What is the HSN code and GST rate for Rice Bran ?
    What is the HSN Code and GST rate for De-Oiled Rice Bran ?

  2. GAGAN KUMAR GANDHI says:

    sir,
    i m doing job in construction company(road work) in asansol,w.b,please tell me there are some labour contractor and sub contractor came from other state for work here so please tell how they do registration and what percent gst charge in which sac code

  3. UMA SHANKAR MISRA says:

    WHAT IS THE H S N CODE AND TAX RATE ON
    1. RAMDANA
    2. HAWAN SAMAGRI
    3. DESICCATED COCONUT POWDER

  4. nisa says:

    Sir,

    I have GST No in Maharashtra, I have to purchase material from Maharashtra but need to transfer the same in other state for labour job purpose ,but in other state i dont have gst no. can I purchase from here and transfer the same to other state?

  5. Amol says:

    GST Rate on Papad

  6. BHARGAVI says:

    gst rate for sale of tender forms

  7. BHARGAVI says:

    what is hsn code for sale of tender forms

  8. Sandeep says:

    Need Clarification on GST Rate for manufacturers of Cotton Seed Oil Cake

    As we are Manufacturer of the Product it States that If product is used for Cattle Feed then it is Exempted from GST else If product is Used for Other Purpose then it is 5% so how we should know that which Rate should we apply as we supply Cotton Seed Oil Cake to Traders (For Resell) As well as Farmers (For Cattle Feed).

    The Cotton Seed Oil Cake is usually used only for Cattle Feeds.

    Please Help me to Know Which Rate we should Apply

  9. NIKHIL PARMAR says:

    IS IT COMPULSORY TO MENTION HSN CODES FOR THE DEALERS HAVING TURNOVER BELOW 1.5 CRORE WHILE DOING ACCOUNTING IN TALLY OR WHILE FILING THE GST RETURN

  10. chandrashekhar says:

    TYRE RETREADING WORK IS UNDER GOODS OR SERVICE THEN WHAT IS GST RATR

  11. Dilip Ranadive says:

    Under construction property where 1% VAT already paid, now how VAT will be adjusted with GST? The land is leased from govt.

  12. Shree Creations says:

    Query 9. What Is the GST rate on Rakhi ?

    Reply:- • Puja samagri, Including kalava (raksha sutra) attracts Nil GST.

    Rakhi, which is in form of kalava (raksha sutra) will thus attract Nil GST. Any other rakhi would be classified as per its constituent materials and attract GST accordingly.
    IN RAKHI, MATERIALS FROM 5%, 12% & 18% ARE USED THEN AT WHAT RATE OF GST WILL BE CHARGED ON IT. WHY RAKHI HAS NOT BEEN KEPT UNDER RAKSHA SUTRA/KALAWA, KEEPING IN VIEW OF ITS RELIGIOUS IMPORTANCE??

  13. Subramani V says:

    Need to know the GST rates for the services offered by tour operator service to their customers, like package, air ticket, visa & passport service, hotel booking service.

  14. Asish Kumar Nath says:

    we are manufacturer of packaging machine under hsn 84224000 @ 18% & we also support our customer with spare parts which fall under HSN 842290 @ 18% but we use to purchase those spare under different HSN code and GST rate. How shall we invoice of spares 18% with HSN 842290 or as purchase under different HSN and GST rate?

  15. Freya shah says:

    What will be the HSN code for manufacturing of ghamellas / tasla made out of GI sheet used for agricultural procedures ?

  16. kantharaju D N says:

    If we received Job work material and returned back to same person/supplier after the job work
    to be charge the GST ?

    We registered the GST our Turnover was below 20 Lakh.
    kindly clarify please

  17. Rana Basu says:

    Sir, can anyone answer to my following query –

    I had booked an under-construction residential flat in Kolkata in early 2016 for a total cost of approx., Rs. 48 lac inclusive of some amenities. Out of this, Rs. 7.08 lac includes the final due for the flat plus the one time payments for the following services, which has to be paid to the builder/promoter in Aug’17 at the time of possession. Till June’17 I had paid Service Tax @ 3.75% on the amounts whenever the builder was being paid by me and my financing banker.

    Now in the final tranche the builder is demanding GST @12% on the following services – Club Membership Fees (one time lump sum charge); Corpus Deposit for Association; Legal Charges (@ 1% of property value; Maintenance Charge (two years upfront charge per sq ft rate); Power Back-up (one time charge); Installation Charge for LPG Gas Bank Service; Installation Charges for Electric Substation for uninterrupted/dedicated power line; Sir, please advise whether the imposition of 12% GST on these charges are justified or whether the old Service Tax rate @ 3.75% will continue?
    Thanking you in anticipation,
    Yours truly,
    Rana Basu

  18. mahesh says:

    what is the SAC code and % for crane hire charges ?
    Also for man power supply.

  19. SRIDHAR says:

    WHAT IS THE GST HSN CODE FOR LED LIGHTS, SOLAR LANTERN (8 DIGIT CODE)

  20. Manish says:

    What is hsn code for men or women jeans

  21. ashish shah says:

    mini dall mill hsn code and gst rates
    its motor driven that performs process on seed and grain dehusking , clean , sorting and grading

  22. C R Shetye says:

    For Q 16 You have stated: Bangles of base metal, whether or not plated with precious metals. falls under tariff item 7117 19 10 and attract 3% GST.
    Is 3% GST new addition?

  23. pankaj bansal says:

    what is the SAC and rate of GST on supply of MEIS scrip ?

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