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GST consolidated FAQ on HSN classification and rates of goods and services-CBEC Circular

GST consolidated FAQ on HSN classification and rates of goods and services-CBEC Circular

December 24, 2017 GST No Comments

GST consolidated FAQ on HSN classification and rates of goods and services. CBEC Circular with Compilation of 92 queries regarding HSN Codes and GST Rates 

The Fitment Committee of CBEC from time to time, has issued various clarifications and Frequently asked Questions with respect to number of issues received from trade, individuals and other stake holders seeking clarification as regards classification of goods and applicable GST rates.

As of now, three tranches of such FAQs have been issued. These were published in various media including news papers for wider circulation, on 24.07.2017 (21 questions), 03.08.2017 (34 questions) and 29.09.2017 (39 questions).

GST consolidated FAQ on HSN classification

Now, CBEC has issued these clarifications in form of circular, so that these have binding effect. The updated GST rates and HSN Codes are as under:

GST consolidated FAQ on HSN classification and rates-CBEC Circular

S. No. Queries Replies
1 What is the HSN code and rates for Mutton leg? 1.  Meat of sheep or goats (including mutton leg), fresh, chilled or frozen [other than frozen and put up in unit container] falling under heading 0204 is exempt from GST.

2. However, meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 5% GST. [Notification No. 41/2017 Central Tax (Rate)]
2

What is the GST rate and HSN     code     of Khoya/ Mawa?

Khoya / mawa being concentrated milk falls under 0402 and attracts 5% GST
3

What is the HS code for Sal Leaves which is used for making plates and its GST rate?

Sal leaves are classifiable under heading 0604 and attract Nil GST
4

What is the  HS  code and GST rate for Chilli soaked in butter  milk   with   salt (mor milagai in tamil)?

 1. 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.

2. Thus, chilli soaked in butter milk with salt (mor milagai in Tamil) falls under 0711 and attracts 5% GST
5

What is HS code and GST rate of Sangari?

 Sangari is dried vegetable and fall under HS code 0712. It attracts Nil GST
6  

What will be the GST rate for Arecanut/ Betel nut

 1. Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST.
2. Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST
7

What is the GST rate and HSN code of Wet Dates?

 Wet dates fall under heading 0804 and attract 12% GST.
8

What is the  HS  code and GST rate for tamarind?

 1. Tamarind [fresh] falls under 0810 and attract Nil GST.
2. Tamarind [dry] falls under 0813.
3. Prior to 22.09.2017 tamarind [dry] attracted 12% GST.
4. With effect from 22.09.2017, tamarind dry attracts 5% GST. [Notification No. 27/2017 Central Tax (Rate)]
9

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

 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
10

What is the HS Code and GST rate on Turmeric?

 1. Fresh turmeric, other than in processed form, falls under 0910 and attracts Nil GST.
2. Turmeric dried or ground attracts 5% GST.
11

What  is  the  HS  code  for Maize  Seeds  and its  GST rate?

 Maize  [of  seed  quality]  fall  under  heading 1005 and attract Nil GST
12

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

 The GST rate on seeds of wheat, paddy for sowing purpose is Nil.
13

What is HS code and GST rate   of   copra   and   dried coconut?

 1. 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).
2. Copra falls under heading 1203 and attracts 5% GST
14

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

 1. Tamarind kernel of seed quality attracts Nil GST, whereas
2. Tamarind kernel of other than seed quality attracts 5% GST
15

What is  the  HS  code and the  GST  rate  for  Isabgol seeds?

 1. Isabgol seeds fall under heading 1211.
2. Fresh Isabgol seeds attract Nil GST.
3. Dried or frozen Isabgol seeds attract 5% GST.
16

What is  the  HS  code and the  GST  rate  for  Isabgol husk?

 Isabgol husk falls under 1211 and attracts 5% GST
17

What  is  the  HS  code  for Mahua Flower and its GST rate?

 Mahua flowers fall under heading 1212 and attract 5% GST.
18

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

 Sugar cane, fresh or chilled including that for sowing, falls under HS code 1212, and attract Nil rate of GST
19

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

 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 cattle feed or 5% if supplied for other purposes.
20

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

 Tamarind kernel powder falls under heading 1302, and attracts 18% GST
21  

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

 Sabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.
22

What is the HSN code and rates for Sausages?

 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products fall under heading 1601 and attract 12% GST
23

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

 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. Prior to 15.11.2017, Peanut Chikki, Rajgira Chikki, Sesame Chikki and shakkarpara attracted 18% GST.
3. With effect from 15.11.2017, Peanut Chikki, Rajgira Chikki, Sesame Chikki and shakkarpara attracts 5% GST. [Notification No. 41/2017 Central Tax (Rate)]
24

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

 Sandesh, whether or not containing chocolate, attract 5% GST
25

What is HS code and GST rate for Khari and hard Butters?

 Khari  and  hard  butters  fall  under  heading 1905 and attract 18% GST.
26

What is the HSN code and rates for Coffee?

 Instant Coffee falls under heading 2101 and attracts 18% GST. [Notification No. 41/2017 Central Tax (Rate)]
27

What is  the  HS  code and GST rate for kulfi?

 Kulfi is classifiable under heading 2105 and attracts 18% GST
28

What is the HS code for Idli Dosa Batter (Wet Flour) and its GST rate?

 1. Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106.
2. Prior to 15.11.2017, Idli Dosa Batter attracted 12% GST.
3. With effect from 15.11.2017, Idli Dosa Batter attracts 5% GST. [Notification No. 41/2017 Central Tax (Rate)]
29

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

 1. Since,   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.
2. Prior to 13.10.2017, Pushtaahar attracted 18% GST.
3. With effect from 13.10.2017, food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government [including Pushtaahar] falling under chapters 19 or 21 attract 5% GST, subject to specified conditions. [Notification No. 39/2017-Central Tax (Rate)]
30

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

 Products like halwa, barfi (i.e. khoa product), laddus  falling  under   HS   code   2106,   are sweetmeats and attract 5% GST.
31

What is the HS Code and GST rate on sharbat?

 Sharbat falls under HS code 2106 and attracts 18% GST.
32

What is the GST rate on ‘Khakhara’ (traditional food)?

 1. Khakhra falls under “Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form” classifiable under 2106 90
2. Prior to 13.2017, khakhra attracted 12% GST.
3. With effect from 13.10.2017 khakhra attracts 5% GST. [Notification No. 34/2017 Central Tax (Rate)]
33

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

 1. Roasted grams fall under 2106 90.
2. Prior to 22.09.2017 roasted grams attracted 12% GST
3. With effect from 22.09.2017, roasted grams attracted 5% GST. [Notification No. 27/2017 Central Tax (Rate)]
34

What is the HSN code and rates  for  Soft  drinks  i.e. aerated drinks?

 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured falling under 2202 10 attract 28% GST and 12% Compensation Cess.
35

What is  the  GST  rate  for rice bran?

 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.
36

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

 1. HS code  2306  includes  de-oiled  rice  bran obtained as a residue after the extraction of oil from rice bran.
2. De-oiled bran supplied for use as cattle feed attracts Nil GST.
3. De-oiled rice bran for other uses attracts 5% GST
37

What is  the  HS  code and GST rates for Cotton Seed oil cake?

 1. Cotton seed  oil  cakes  fall  under  HS  Code 2306.

2. Prior to 22.09.2017,
(i) Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST; and
(ii) Cotton seed oil cakes for other uses attract 5% GST

3. With effect from 22.09.2017 cotton seed oil cakes attract Nil GST. [Notification No. 28/2017 Central Tax (Rate)]
38

What is  the  HS  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 of Schedule IV.
39

What      is      the      GST Compensation Cess rate on imported Coal?

 Imported coal will attract GST compensation cess @ Rs.400 per tonne
40

What  is  the  GST  rate  on Hand Made Branded Biri?

 1. All biris attract 28% GST
2. In addition, handmade biris attract NCCD of Re.1 per thousand and machine made biris attract NCCD of Rs.2 per thousand
41

Is NCCD leviable  on  tobacco products  from  1st July, 2017?

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

 1. NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior 1st July, 2017.
2. Since NCCD is a duty of excise, valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law
42

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
43

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

 1. Sterilisation pouches   are   different    from aseptic packaging paper.
2. Sterilisation pouches fall under heading 3005 and attract 12% GST
44

What  is  the  GST  rate  on Nail Polish?

 1. Nail Polish [whether in large quantities say 50 to  100  litres  or  in  retail  packs]  falls  under heading 3304.

2. Prior to  15.11.2017,  Nail  Polish  attracted 28% GST.

3. With effect from 15.11.2017, Nail Polish attracts 18% GST. [Notification No. 41/2017 Central Tax (Rate)]
45

What  is  the  GST  rate  on Lobhan?

 1. Lobhan is classified under HS code 3307 4100.
2. Prior to 22.09.2017, lobhan attracted 12% GST.
3. With effect from 22.09.2017, lobhan attracts 5% GST. [Notification No. 27/2017 Central Tax (Rate)]
46

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

 1. Baby  wipes  are  classified  on  the  basis  of material and impregnating materials as:

(i) Prior to 15.11.2017, Baby wipes consisting of Paper wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, whether or not abcaus.in perfumed or put up for retail sale, falls under HS code 3401  and  attracts  28%  GST. With  effect from 15.11.2017  it  attracts 18% GST. [Notification   No.   41/2017   Central   Tax (Rate)]
(ii) And those consisting of, wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics fall under HS code 3307 and attract 18% GST. [Notification No. 41/2017 Central Tax (Rate)]
47

What is the HS code for Organic Surface-Active Agents and its GST rate?

 1. Organic surface-active products or preparations or agents fall under heading 3401 or 3402.
2. 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]  and attract 18% GST.
3. Prior to 15.11.2017, Other organic surface- active products and preparations falling under sub-heading 3401 30 and organic surface-active agents and preparations falling under heading 3402 attracted 28% GST.
4. With effect from 15.11.2017, 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 18% GST rate. [Notification No. 41/2017 Central Tax (Rate)]
48

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

 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 attracts 18% GST
49

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

  1. These items  are  classified  under  HS  code 3926.
2. Prior to 15.11.2017, stick file of plastic, documents bag of plastic and certificate bag of plastic attracted 28% GST.
3. With  effect  from  15.11.2017,  stick  file  of plastic, documents bag of plastic and certificate bag of plastic attract 18% GST. [Notification No. 41/2017 Central Tax (Rate)]
50

What is GST rate for bangles?

 1. Plastic bangles falling under heading 3926 are exempted from GST.
2. Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.
3. Lac or shellac bangles are classifiable under heading 7117 and attracts Nil GST.
4. Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.
51

What  is  the  GST  rate  on Hair Rubber Bands?

  1. Hair rubber bands fall under heading 4016.
2. Prior to 22.09.2017, rubber bands attracted 28% GST
3. With effect from 22.09.2017, rubber bands attract 12% GST. [Notification No. 27/2017 Central Tax (Rate)]
52

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

  1. Jute bags fall under HS Code 4202 22 30 and Khadi/ cotton bags fall under HS code 4202 22 20.
2. Prior to  15.11.2017,  Jute  bags  and  Khadi/ cotton bags attracted 18% GST.
3. With effect from 15.11.2017, Jute bags and Khadi/ cotton bags attract GST rate of 12%. [Notification No. 41/2017 Central Tax (Rate)]
53

What is the GST rate and HSN code of Raw and processed wood of Malaysia saal and marandi wood?

 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% GST
54 What is the GST tax rate on “stitched Sal Leaf plate” used as plate for eating? 1. Articles of plaiting material including stitched Sal leaf plates fall under HS code 4602.
2. Prior to 22.09.2017, sal leaf plates attracted 12% GST.
3. With effect from 22.09.2017, sal leaf plates attract 5% GST. [Notification No. 27/2017 Central Tax (Rate)]
55 What is the GST tax rate on ropes / baskets made up of Sabai Grass? 1. Articles of    plaiting    material,    including baskets, fall under HS code 4602.
2. Prior to 22.09.2017, plaiting material, including baskets attracted 12% GST.
3. With effect from 22.09.2017, plaiting material, including baskets attract 5% GST. [Notification No. 27/2017 Central Tax (Rate)
56 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? 1. Cartons, boxes and cases of corrugated paper or paper board, fall under heading 4819 and attract 12% GST.
2. Prior to 15.11.2017, 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.
3. With effect from 15.11.2017, Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 and attracts GST rate of 18% under entry 153A of schedule-III. [Notification No. 41/2017 Central Tax (Rate)]
57 What  is  the  classification and GST rate for sale of Export Incentives Licences like MEIS, SEIS and IEIS? 1. Duty Credit  Scrip  [MEIS  etc.]  fall  under heading 4907.
2. Prior to 22.09.2017, Duty Credit Scrip [MEIS etc.] attracted 12% GST.
3. With effect from 22.09.2017, Duty Credit Scrip [MEIS etc.] attracted 5% GS [Notification No. 27/2017 Central Tax (Rate)]
4. With effect  from  13.10.2017,  Duty  Credit Scrip  [MEIS  etc.] attract   Nil  GST
58 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? These  items  fall  under  HS  code  4911  and attract 12% GST.
59 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? These  items  fall  under  HS  code  4911  and attract 12% GST.
60 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 These items are covered under HS code 4911 and attract 12% GST.
61  What  is  the  classification and GST for printed menu cards single sheet,  folded or laminated or Multi sheet abcaus.in hard bonded like a book with or without covers which used by hospitality industry? These  items  fall  under  HS  code  4911  and attract 12% GST.
62 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? These  items  fall  under  HS  code  4911  and attract 12% GST.
63 What  is  the  HS  code  for Saree   and   dhoti   and   its GST rate?  1. Sarees and dhoti are classifiable under different headings depending   on their constituents and attract GST rate as under:

GST consolidated FAQ on HSN classification

2. However, GST rate on sarees woven of metal thread or metallized yarn under HS code 5809 is 12%.
64 What will be the GST rate on embroidered sarees, sarees with chikan work, Banarasi sarees and other sarees? 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 metallized yarn under HS code 5809 is 12%.
65 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) If the sale of raw cotton is supplied 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.
66 Will   5%   GST   on   raw cotton be paid directly by factories on reverse charge basis and who will pay it? 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
67 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.
68 What  is  the  GST  rate  on Jute yarn and jute twine? 

What is GST rate on jute bags and jute cloth?

 1. 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.
2. Goods of  jute  fibres  measuring  more  than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% GST.
3. 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.
4. Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC
69 What  is  the  classification and GST rate for manmade fishnet twine? 1. As per the HSN Explanatory Notes, goods of man-made fibres (including those yarns of two or more monofilaments of Chapter 54) measuring 10,000 decitex or less are classifiable under Chapter 54 or 55 as yarn. Prior to 13.10.2017, yarn falling under these attracted 18% GST. With effect from 13.10.2017, the rate on these has been reduced to 12%.
2. Goods of manmade fibres (including those yarns of two or more monofilaments of Chapter 54) measuring more than 10,000 decitex are classifiable under heading 5607 as twine and attract 5% GST
70 What is  the  HS  code and GST rate on: 

(a) embroidery or chikan work in strips, piece or motifs;
(b) fabrics with embroidery or chikan work;
(c) garments or made up articles of textiles with embroidery or chikan work?

  1. The HS code of embroidery, including chikan work in strips, piece or motifs, is 5810 and it 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. Garments or made up articles, of sale value not exceeding Rs.1000 per piece, attract 5% GST. Garments or made up articles of sale value exceeding Rs.1000 per piece attract 12% GST.
 71 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?		  1. The  sale  value  referred  to  in  the  relevant entries refers to the transaction value and not the retail sale price of such readymade garments.
2. Therefore, if a wholesaler supplies readymade garments for a transaction value of Rs.950 per piece to a retailer, the GST chargeable on such readymade garments will be 5%.
3. However, if the retailer sells such readymade garments for Rs.1100 per piece, the GST chargeable on such readymade garment will be 12%
72 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?  1. 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.
2. Thus, retail sale price declared on the package is inclusive of GST.
3. 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.
4. GST,   however,   will   be   payable   on   the transaction value.
73 What  is  the  classification of Hand Decorative Figurines and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin? 1. Hand Decorative    Figurines    and    Hand Decorative Artefacts made of marble powder, stone and unsaturated resin falls under heading 6802.
2. Prior to 22.09.2017, Hand Decorative Figurines and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin attracted 28% GST.
3. With effect  from  209.2017,  these  goods attract 12% GST. [Notification No. 27/2017 Central Tax (Rate)]
74 What is  the  HS  code and GST rate for lac or shellac bangles? 1. Lac or shellac bangles are classifiable under heading 7117.
2. Prior to  15.11.2017,  Lac  or shellac bangles attracted 3% GST.
3. With effect from 15.12017, Lac or shellac bangles attract Nil GST. [Notification No. 41 /2017 Central Tax (Rate)]
75 What  is  the  HS  code  for Solar Panel   Mounting Structure and its GST rate? 1. Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST.
2. Solar Panel Mounting Structure,  depending on the metal they are made of, fall under 7308 or 7610 and attract 18% GST
76 What will be classification of two wheelers chain and applicable GST rate 1. As per  the  HS explanatory  notes,  HS code 7315 includes:

(a) Transmission chains for cycles, automobiles or machiner
(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.
77 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?

 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.
78 What  is  the  GST  rate  on Agriculture Hoe?
  1. These are agricultural hand tools.
  2. Agricultural hand tools fall under 8201 and attract Nil GST
79 What is the HS code and GST rate for Filters or Water Purifiers? Filters or Water Purifiers fall under heading 8421 and attract 18% GST
80 What is  the  HS  code and GST rate of   parts of machines falling under HS code 8432, 8433, 8434 and 8436?
  1. Machines falling under HS codes 8432, 8433, 8434 and 8436 attract 12% GST.
  2. However,   parts   of   such   machines  falling under HS code 8432, 8433, 8434 and 8436  attract 18% under the residual entry S.No.453 of Schedule III of the notification prescribing GST rates
81  What  is  the  HS  code  of chaff cutter?  The HS code of Chaff cutter is 8436 10 00 and it attracts a GST rate of 12%.
82 What is  the  HS  code and GST rate of parts of sewing machine?
  1. HS code for sewing machine is 8452 and it attracts 12% GST.
  2. Parts of sewing machine falling under HS code 8452 attract 12% GST. [Notification No. 41/2017 Central Tax (Rate)]
83 What is  the  HS  code and GST   rate   for   metal   air cooler? Metal Air Coolers fall under HS code 8479 and attract 18% GST
84 What is the HSN code and GST  rates  for  Battery  for mobile handsets?
  1. Battery  for   mobile   handsets   falls   under heading 8506.
  2. Prior to 15.11.2017, these goods attracted 28% GST
  3. With effect from 15.11.2017, these goods attract 18% GST. [Notification No. 41/2017 Central Tax (Rate)
85 What  is  the  GST  rate  on Electric accumulators? Electric  accumulators,  including  separators therefor, whether or not rectangular (including square) fall under heading 8507 and attract 28% GST
86 What is  the  GST  rate  for Walkie  Talkie  Sets/Radio Trunking Terminal?
  1. Walkie Talkie  Sets/Radio Trunking Terminals fall under HS code 8525 60.
  2. Prior to 15.11.2017, these goods attracted 28% GST
  3. With effect from 111.2017, these goods attract 18% GST. [Notification No. 41/2017 Central Tax (Rate)]
  4. However,  two-way   radio   (Walkie   talkie) falling under HS code 8525 60 used by defence, police and paramilitary forces attract 12% GST
87 What  is  the  GST  rate  on used Rail Wagons?
  1. Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of unutilised ITC
  2. Therefore,  used railway wagons also attract 5% GST
88 Whether,   motor   vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from abcaus.in the factory manufacturing such motor vehicles will be exempted from Compensation cess irrespective of place of supply  1. HS code  8703  covers  specialised  vehicles, which includes ambulances.

2. 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 are exempt from compensation cess, irrespective of place supply.

3. 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
89 What is  the  GST  rate  for goods   falling   under   HS code 9021 40 to 9021 90?
  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. Hearing aids falling under HS code 9021 attract Nil GST.
90 What  is  the  HS  code  for Office revolving chairs?
  1. Office revolving chairs falling under HS code 9403.
  2. Prior to 15.11.2017, these goods attracted 28% GS
  3. With effect from 15.11.2017, these goods attract 18% GST. [Notification No. 41/2017 Central Tax (Rate)
91 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.
92 What  is  the  GST  rate  on Rakhi?
  1. Puja samagri, including kalava (raksha sutra) attracts Nil GST.
  2. Rakhi,  which  is  in  form  of  kalava  [raksha sutra] will thus attract Nil GST
  3. Any other rakhi would be classified as per its constituent   materials and attract GST accordingly

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