Daily Archives: August 6, 2017

GSTR 3B not required for composition dealer

By | August 6, 2017

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

By | August 6, 2017

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

By | August 6, 2017

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

By | August 6, 2017

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

By | August 6, 2017

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

By | August 6, 2017

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

By | August 6, 2017

  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

By | August 6, 2017

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