Page Contents

Q 1. What is the GST rate for rice bran?

Ans: 1. Rice bran falls under HS code 2302.

2. Rice bran for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attracts Nil GST.

3. Rice bran for other uses attracts 5% GST.

Q 2. What is the GST rate on “De-oiled rice bran” produced during extraction of vegetable oil from ‘Rice Bran’?

Ans: 1. HS code 2306 includes de-oiled rice bran obtained as a residue after the extraction of oil from rice bran.

2. De-oiled rice bran attracts 5% GST irrespective of use.

Q 3. What is the GST rate on seeds of wheat, paddy for sowing purpose?

Ans: The GST rate on seeds of wheat, paddy for sowing purpose is Nil.

Q 4. What is HS code and GST rate of Sangari?

Ans. Sangari is dried vegetable and fall under HS code 0712. It attracts Nil GST.

Q 5. What is HS code and GST rate of Methi Patha (dry) and Dhaniya Patha (dry)?

Ans: Methi Patha (dry) i.e. dry fenugreek leaves and Dhaniya Patha (dry) i.e. dry coriander leaves are spices falling under HS code 0910 and attract 5% GST.

Q 6. What is the HS Code and GST rate on Turmeric?

Ans. 1. Fresh turmeric, other than in processed form, falls under 0910 and attracts Nil GST.

2. Turmeric dried or ground attracts 5% GST.

Q 7 What is the HS code and GST rate for tamarind kernel?

Ans: 1. In FAQs published on 03.08.2017 in leading dailies, it was clarified that tamarind kernel falls under HS code 1207 and attracts Nil GST.

2. It is, however, clarified that :-

(a) tamarind kernel of seed quality attracts Nil GST, whereas

(b) tamarind kernel of other than seed quality attracts 5%

Q 8. What is the GST rate on sugar cane seeds and sugar cane as such?

Ans: Sugar cane, fresh or chilled including that for sowing, falls under HS code 1212, and attract Nil rate of GST.

Q 9. What is the HS Code and GST rate on Paddy Husk and is it different from Rice bran?

Ans: 1. Cereal straw and husks, including rice husks or rice hulls, unprepared, whether or not chopped, ground, pressed or in the form of pellets fall under HS code 1213 and attract Nil GST.

2. Rice bran falls under HS code 2302 and attracts Nil GST if supplied as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed or 5% if supplied for other purposes.

Q 10. What is the HS Code and GST rate on Peanut Chikki, Rajgira Chikki, Sesame Chikki, and shakkarpara?

Ans: 1. As per HS explanatory notes, HS code 1704 covers most of the sugar preparations which are marketed in a solid-or semi-solid form generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies.

2. Therefore, Peanut Chikki, Rajgira Chikki, Sesame Chikki and shakkarpara will fall under HS code 1704 and attract 18% GST.

Q 11. What is the HS Code and GST rate on Nutritious diet (Pushtaahar) being distributed under the Integrated Child Development Scheme?

Ans: Since the Pushtaahar distributed under the Integrated Child Development Scheme, is a mixture of proteins, various grains, wheat flour, sugar etc., it is covered under HS Code 2106 and not 1901, and attracts 18% GST.

Q 12. What is the HS Code and GST rate on sherbet?

Ans: Sherbet falls under HS code 2106 and attracts 18% GST.

Q 13. What is the HS Code and GST rate on chena products, halwa, barfi (i.e. khoya product), laddu?

Ans: Products like halwa, barfi (i.e. khoya product), laddus falling under HS code 2106, are sweetmeats and attract 5% GST.

Q 14. What is the GST rate on Lobhan?

Ans: Lobhan is classified under HS code 3307 41 00 and attract 5% GST.

Q 15. What is HS code and GST rate for resin coated sand?

Ans. 1. HS code 3824 covers prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products).

2. Thus, resin coated sand falls under HS code 3824 and attract 18% GST.

Q 16. What is the HS code of Jute and Khadi bags for use in schools or offices?

Ans: 1. Jute bags fall under HS Code 4202 22 30 and attract GST rate of 18%.

2. Khadi bags fall under HS code 4202 22 20 and attract GST rate of 18%.

Q 17. What is the GST rate on “stitched Sal Leaf plate” used as plate for eating?

Ans: Articles of plaiting material including stitched Sal leaf plates fall under HS code 4602 and attract 12% GST.

Q 18. What is the GST rate on ropes / baskets made up of Sabai Grass?

Ans: Articles of plaiting material, including baskets, fall under HS code 4602 and attract 12% GST.

Q 19. 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 20. What is the HS code and GST rate on:

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

(b) febrice with embroidery or chikan work;

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

Ans. 1) The HS code of embroidery including chikan work in strips, piece or motifs is 5810 and attracts 12% GST.

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

3) 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 21. What will be the GST rate on embroidered sarees, sarees with chikan work, banarasi sarees and other sarees?

Ans: 1. The GST rate on all sarees of silk, cotton or man-made fabrics [whether or not with embroidery or chikan work] is 5%.

2. However, GST rate on sarees woven of metal thread or metallised yarn under HS code 5809 is 12%.

Q 22. What is the GST rate on Agriculture Hoe?

Ans: 1. These are agricultural hand tools.

2. Agricultural hand tools fall under 8201 and attract Nil GST.

Q 23. What is the HS code of chaff cutter?

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

Q 24. What is the HS code and GST rate of parts of sewing machine?

Ans: 1. The HS code for sewing machine is 8452 and it attracts 12% GST.

2. However, parts of sewing machine failing under HS code 8452 attract 18% under the residual entry S. No. 453 of Schedule III of the notification prescribing GST rates.

Q 25. What is the HS code and GST rate of parts of machines falling under HS code 8432, 8433, 8434 and 8436?

Ans: 1. Machines falling under HS codes 8432, 8433, 8434 and 8436 attract 12% GST.

2. However, parts of such machines failing under HS code 8432, 8433, 8434 and 8436 attract 18% GST under the residual entry S.No. 453 of Schedule III of the notification prescribing GST rates.

Q 26. What is the HS code and GST rate for metal air cooler?

Ans: Metal Air Coolers fall under HS code 8479 and attract 18% GST.

Q 27. What is the HS code for Office revolving chairs?

Ans: Office revolving chairs falling under HS code 9403 attract 28% GST.

Q 28. What is the HS code and GST rate for Wipes for babies?

Ans: 1. As per the HSN explanatory notes paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. whether or not perfumed or put up for retail sale, falls under HS code 3401 and attracts 28% GST.

2 However, wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics fall under HS code 3307 and attract 28% GST.

29. What will be classification of two wheelers chain and applicable GST rate?

Ans: 1. As per the HS explanatory notes, HS code 7315 includes:-

(a) Transmission chains for cycles, automobiles or machinery.

(b) Anchor or mooring chains; lifting, haulage or towing chains; automobile skid chains.

(c) Mattress chains, chains for sink stoppers, lavatory cisterns, etc.

(d) All these chains may be fitted with terminal parts or accessories (e.g., hooks, spring hooks, swivels, shackles. sockets, rings and split rings and tee pieces).

(e) They may or may not be cut to length. or obviously intended for particular uses.

2 Thus, two wheeler chains fall under HS code 7315 and attracts 18% GST.

30. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315 82, 7315 89, 7315 90 [HS code 7315] attract 18% GST. What is GST rate on Chain and parts thereof, of iron or steel falling under 7315 11 00, 7315 20 and 7315 19 00?

Ans: Chain and parts thereof, of iron or steel falling under 7315 11 00, 7315 20 and 7315 19 00 attract 18% GST under the residual entry S.No. 453 of Schedule III of the notification prescribing GST rates.

31. Whether, motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for en ambulance from the factory manufacturing such motor vehicles will be exempted from Compensation cess irrespective of place of supply?

Ans. 1. HS code 8703 covers specialised vehicles, which includes ambulances. Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles exempt from compensation cess irrespective of place supply.

2. For being eligible to exemption from compensation cess, only condition is that ambulance should be duly fitted with all the fitments, furniture and accessories necessary for an ambulance in the factory manufacturing such motor vehicles and not elsewhere.

Q 32. What is the GST rate for Walkie Talkie Sets/Radio Trunking Terminal?

Ans. 1. Walkie Talkie Sets/Radio Trunking Terminals fall under HS code 8525 60 and attract 28% GST.

2. However, two-way radio (Walkie talkie) falling under HS code 8525 60 used by defence, police and paramilitary forces attract 12% GST

Q 33. What is the GST rate for goods falling under HS code 9021 40 to 9021 90?

Ans. 1. All goods of HS code 9021 attract 12% GST.

2. However, assistive devices specified in List 3 appended to Schedule I of the notifications relating to CGST/IGST/SGST rates attract 5% GST.

3. Also, hearing aids falling under HS code 9021 attract Nil GST.

Q 34. What is the classification and GST rate for stick file of plastic, documents bag of plastic and certificate bag of plastic?

Ans. These items fall under HS code 3926 and attract 28% GST.

Q 35. 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 are used by hospitality industry?

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

Q 36. 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 37. 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 fell under HS code 4911 and attract 12% GST.

Q 38. 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 39. 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 40.  What is the last date for filing TRAN-1? What is the last date for revising it?

Ans: The last date for filing TRAN-1 is 31.10.2017. Those who have already filed, can exercise a one-time option of revision till 31.10.2017.

Q 41. Question: Can GST be charged over and above MRP?

Ans: MRP is inclusive of all taxes. No amount of GST can be charged over and above MRP. Amount of GST, however, is required to be shown separately on tax invoice.

Q 42. Question: Does the GST law disallow a transporter to transport goods without obtaining the consignee’s GSTIN?

Ans: No such requirement under GST law.

Q 43. Does a registered person need to show supplies made through e-commerce portals in his/ her GSTR-1 in Part 4-C or Part 4-A ?

Ans: Section 52 of the CGST Act, 2017 has not yet been notified. Till the section is notified, all supplies made through e-commerce portal need to be shown in Part 4-A of GSTR-1. These supplies also need to be shown Part 3.1 of GSTR-3B.

Q 44. In certain cases, discounts are being offered but tax is charged on the total value without excluding the discount amount. Is this correct?

Ans: No, GST has to be charged on the actual price charged (i.e. discounted price), if the discount has been recorded in the invoice.

Q 45. Do individual freelancers working for US client require GST registration?

Ans: Yes, as it’s a interstate supply, registration is compulsory under Section 24(i) of CGST Act, 2017

Q 46. Services provided GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR 3B?

Ans: You are not required to report them in GST- 3B, those supply will be shown by receiver of the supplies.

Q 47. After RCM paid, credit of RCM only can be utilized for RCM payment? Or in normal payment?

Ans: It can be utilized as normal Input Tax Credit.

Q 48. There is no provision in 3B for advance received. How to discharge the liability?

Ans: Please refer instructions no. 1 & 2 given in FORM 3 B.

Q 49. Whether way bill is required for goods sent for repairing?

Ans: Not required, that can be sent with Delivery Challan, please refer section 55 of CGST Act, 2017.

Q 50. I want to change my business address in GST registration. How do I do that.

Ans: Pls refer rule no. 19(1)of CGST Rules, 2017 it can be done by submitting information in FORM GST REG-14 electronically.

Q 51. I have filed application for registration but not opted for composition scheme in application. How can I avail now for FY 16- 17 ?

Ans: Please refer rule no. 3(3) of CGST Rules, 2017 it can be opted by giving intimation in FORM GST CMP-02, whenever this form will be available

Q 52. Dealing in only exempted goods, turnover 2 cr, do we need registration for RCM and “GST included expenses and capital exp”

Ans: Yes, registration is required under Section 24(3) of the CGST Act.

Q 53. GST rate on school fee/ tuition fee ?

Ans: Services provided by a educational institution to its student faculty and staff attract Nil rate of GST.

Q 54. Can we one series of sequential numbers for Invoice, debit note & credit notes?

Ans: Yes, as long there is no duplication.

Q 55. I have missed a purchase bill while filing gstr3b for the month of august please suggest what should i do

Ans: It can be rectified in the next month’s return. Section 37(3) and 38(5) of CGST Act refers

Q 56.  I have paid 5% GST on reverse charge basis for receipt of GTA service. Can i claim credit for GST paid?

Ans: Such credit can be claimed in the same month and can be used to discharge the output tax liability of the same month

Q 57. Whether exporter of service is required to get registration under GST IF turnover more than 20 lacs?

Ans: Suppliers making inter-state supplies are required to have compulsory registration. Section 24 of CGST Act refers.

Q 58. If a person receives rental income then is it mandatory to have GST no.?

Ans: Residential rental income is exempted while income from commercial renting is subject to GST.

Q 59.  How to reverse itc which was taken mistakenly in the month of July in gstr-3b

Ans: It can be reversed in return of next month, along with interest. Section 37(3) and 38(5) of CGST Act refers.

Q 60. What is HS Code and GST rate for Sharbat?

Ans: Sharbat falls under HS Code 2106 and attracts 18% GST.

Q 61. What is the HS Code and GST rate on chena products, halwa, barfi (i.e. khoa product), laddu?

Ans: Products like halwa, barfi (i.e. khoa product), laddu falling under HS Cosde 2106, are sweetmeats and attract 5% GST.

Q 62.  What is the different between Core Fields and Non Core Fields ?

CORE FIELDS NON CORE FIELDS
Core fields include: All other fields
  • Legal Name of Business
  • Additional or deletion of Stakeholders Details
  • Principle & Additional places of Business
No reasons or documents required
No approval required from Tax Official
Required approval from Tax Official You can do edit non-core fields online on your own!

How to Register as GST Practitioner?

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2 Comments

  1. JITENDER KUMAR RANKA says:

    Please answer to Q52 is not correct. As per section 23 entities/persons who are only supplying exempt goods or services are not required to be registered. It is specifically stated in CGST act. In that case they are unregistered persons. Then RCM does not apply to them as they would be getting supplies from unregistered vendors to them(unregistered person). please check and CBEC has also give clarification to this effect. HOPE YOU WILL SEND YOUR CONFIRMATION TO ME AFTER DUE VERIFICATION FROM YOUR SIDE. VERY IMPORTANT AS YOUR VIEWS ARE CONTRARY TO CBEC AND OTHER PROFESSIONAL BODIES.

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