Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST.
(FAQ 4: GST RATES FAQ 27.07.2017)
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, will fall under 7308 or 7610 and attract 18% GST.
(FAQ 3: GST RATES FAQ 27.07.2017)
What is the HS code and GST rate for kulfi
Kulfi is classifiable under heading 2105 and attracts 18% GST.
(FAQ 2: GST RATE FAQ 27.07.2017)
What is the HS code and GST rate for lac or shellac bangles
Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.
(FAQ 1: GST RATE FAQs 27.07.2017)
A registered person has excess ITC of Rs 10, 000/- in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST
The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme.
(FAQ 33: COMPOSITION LEVY)
Can a person paying tax under composition scheme make supplies of goods to SEZ
No. Supplies to SEZ from domestic tariff area will be treated as inter-State supply. A person paying tax under composition scheme cannot make inter-State outward supply of goods. Thus, for making supplies to an SEZ unit, a person needs to take registration as a regular taxpayer. The supplies to SEZ will be zero rated and the supplier will be entitled to make supplies without payment of tax or if he pays tax, he will be entitled to refund of tax so paid.
(FAQ 32: COMPOSITION LEVY)
What are the penal consequences if a person opts for the composition scheme in violation of the conditions
If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then the person would be liable to penalty and the provisions of section 73 or 74 shall be applicable for determination of tax and penalty.
(FAQ 31: COMPOSITION LEVY)
Can supplier of Services opt for composition levy
No, the only exception being supplier of restaurant services.
(FAQ 30: COMPOSITION LEVY)
Will withdrawal intimation in any one place be applicable to all places of business
Yes. Any intimation or application for withdrawal in respect of any place of
business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
(FAQ 28: COMPOSITION LEVY)
In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial
Yes. ITC can be availed by filing, a statement in FORM GST ITC-01 (containing
details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock) by him on the date on which the option is denied as per order in FORM GST CMP- 07, within a period of thirty days from the order.
(FAQ 27: COMPOSITION LEVY)