Daily Archives: October 21, 2018

GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

By | October 21, 2018

“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »

GST rate for Coir Pith is 5% ; Tamil Nadu AAR

By | October 21, 2018

The Applicant has stated that Coir pith is a by-product of the coir fibre processing industry.  In the process of extraction of coir fibre from husk, generally about one-third of the husk is processed into as coir fibre, whereas two-thirds of the husk is generated as coir pith. What is the applicable GST rate for Coir… Read More »

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

By | October 21, 2018

Clarification on classification and taxability  of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »

Pay GST for issuance of Pollution under Control Certificate for vehicles : Goa AAR

By | October 21, 2018

Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not HELD The activity of issuance of Pollution under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence should… Read More »

Pay GST on sale of commercial super built up area on behalf of MOHUA

By | October 21, 2018

Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi Held Applicant is liable to pay GST on sale of commercial built up area which is… Read More »

Building and mounting of body on Bus chassis is supply of Services under GST : Goa AAR

By | October 21, 2018

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988. Held The activity of building and mounting of the body on the chassis provided by the principal under FOC Challan will result in… Read More »