Daily Archives: August 6, 2017

NO GST ITC on property tax paid on rental property

would dealer get ITC (Input Tax Credit ) on property tax paid on rental property under GST as we were getting cenvat credit under service tax regime No such provision in GST regime. Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms… Read More »

Category: GST

GSTR 3B not required for composition dealer

Is it necessary for composition dealer to fill GSTR 3B No, he is required to file GSTR-4 in October, 2017. As per Reply from Official twitter handle account of Govt of India Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST… Read More »

Category: GST

GST rate on chocolate sandesh Bengali misti

What is the GST rate on chocolate ‘sandesh’ Bengali misti? Sandesh, whether or not containing chocolate, attract 5% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications… Read More »

Category: GST

GST Rate for Readymade garments and Valuation

Readymade garments of sale value not exceeding Rs. 1000 per piece attract 5% GST. Readymade garments of sale value exceeding Rs. 1000 per piece attract 12% GST. How does a supplier determine what rate to charge on readymade garments? The sale value referred to in the notification refers to the transaction value and not the… Read More »

Category: GST

GST Rate on Footwear

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? As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the… Read More »

Category: GST

HSN code and GST rate of copra and dried coconut

What is HSN code and GST rate of copra and dried coconut ? Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As perthe HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203). Copra falls… Read More »

Category: GST

HSN code and GST rate for Isabgol husk

What is the HSN code and the GST rate for Isabgol husk? Isabgol husk falls under 1211 and attracts 5% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates… Read More »

Category: GST

HSN code and GST rate for Isabgol seeds

  What is the HSN code and the GST rate for Isabgol seeds? Isabgol seeds fall under heading 1211. Fresh isabgol seeds attract Nil GST. Dried or frozen Isabgol seeds attract 5% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts… Read More »

Category: GST

Meaning and GST Rate on tobacco leaves

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? For GST rate of 5%, tobacco leaves means leaves of tobacco as such or broken tobacco leaves or tobacco leaves stems. Related GST FAQ on HSN Codes Related… Read More »

Category: GST

GST rate for non-corrugated carton and corrugated carton

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? 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… Read More »

Category: GST

GST rate and HSN code of Khoya/Mawa

What is the GST rate and HSN code of Khoya/Mawa? Khoya/mawa being concentrated milk falls under 0402 and attracts 5% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST… Read More »

Category: GST

HSN code and GST rate for Khari and hard Butters

What is HSN code and GST rate for Khari and hard Butters ? Khari and hard butters fall under heading 1905 and attract 18% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST… Read More »

Category: GST

GST rate on Hair Rubber Bands

What is the GST rate on Hair Rubber Bands ? Hair rubber bands fall under heading 4016 and attract 28% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST… Read More »

Category: GST

HSN code and GST rate for tamarind kernel powder

What is the HSN code and GST rate for tamarind kernel powder? Tamarind kernel powder falls under heading 1302, and attracts 18% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST… Read More »

Category: GST

HSN code and GST rate for tamarind kernel

What is the HSN code and GST rate for tamarind kernel? Tamarind kernel falls under heading 1207 and attracts Nil GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST… Read More »

Category: GST

HSN code and GST rate for tamarind

What is the HSN code and GST rate for tamarind ? Tamarind [fresh] falls under 0810 and attract Nil GST. Tamarind [dry] falls under 0813 and attract 12% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST… Read More »

Category: GST

GST rates for mobile handsets Battery

What is the HSN code and GST rates for Battery for mobile handsets? Battery for mobile handsets falls under heading 8506 and attracts 28% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST… Read More »

Category: GST

GST Compensation Cess rate on imported Coal

What is the GST Compensation Cess rate on imported Coal ? Imported coal will attract GST compensation cess @ Rs.400 per tonne.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates… Read More »

Category: GST

GST rate for Portable and Mobile Toilets

What is the GST rate for Portable and Mobile Toilets? Prefabricated buildings, including portable and mobile toilets, fall under heading 9406 and attract 18% GST.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST… Read More »

Category: GST

HSN code and GST rates for Cotton Seed oil cake

What is the HSN code and GST rates for Cotton Seed oil cake? 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.   Related GST FAQ on HSN Codes Related Topic… Read More »

Category: GST

GST rate for Arecanut/Betel nut

  What will be the GST rate for Arecanut/Betel nut ? 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.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act… Read More »

Category: GST

HSN Code & GST rate for Fabric cut for pant & shirt

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? Specified fabrics attract 5% GST, whether or not in form of cut pieces.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act… Read More »

Category: GST

HSN code and GST rate for Pet Food

What is the HSN code and GST rate for Pet Food ? Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453.   Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST… Read More »

Category: GST

GST rate and HSN code of Wet Dates

  What is the GST rate and HSN code of Wet Dates ? Wet dates fall under heading 0804 and attract 12% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates… Read More »

Category: GST

GST rate on Nail Polish

What is the GST rate on Nail Polish ? Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST… Read More »

Category: GST

GST rate on Rakhi

 What is the GST rate on Rakhi? 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. Related GST FAQ on HSN Codes Related Topic on GST… Read More »

Category: GST

GST Rate and HSN code for Organic Surface Active Agents

What is the HSN code for Organic Surface Active Agents and its GST rate? Organic surface-active products or preparations or agents fall under heading 3401 or 3402. Soaps; organic surface 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… Read More »

Category: GST

HSN code and GST rate for Filters or Water Purifiers

What is the HSN code and GST rate for Filters or Water Purifiers? Filters or Water Purifiers fall under heading 8421 and attract 18% GST. Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications… Read More »

Category: GST

GST rate and HSN code for Saree and dhoti

  What is the HSN code for Saree and dhoti and its GST rate? Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under: Constituent fibra Description HSN code GST Rate Silk Woven fabrics of silk sarees 5007 5% Cotton of not more than 200 gsm 5208… Read More »

Category: GST

GST rate and HSN code for Maize Seeds

  What is the HSN code for Maize Seeds and its GST rate? Maize [of seed quality] fall under heading 1005 and attract Nil GST. Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications… Read More »

Category: GST

HSN code for Solar Panel Mounting Structure and its GST rate

  What is the HSN code for Solar Panel Mounting Structure and its GST rate ? Structures of iron or steel fall under heading 7308 and structures of aluminium 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… Read More »

Category: GST

HSN code and GST rate for kulfi

What is the HSN code and GST rate for kulfi? Kulfi is classifiable under heading 2105 and attracts 18% GST. Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars… Read More »

Category: GST

HSN code and GST rate for lac or shellac bangles

What is the HSN code and GST rate for lac or shellac bangles? Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST. Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST… Read More »

Category: GST