Sandesh, whether or not containing chocolate, attract 5% GST.
(FAQ 34: GST RATES FAQ 27.07.2017)
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
1. The sale value referred to in the said entries refers to the transaction value
and not the retail sale price of such readymade garments.
2. That is, 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%.
(FAQ 33: GST RATES FAQ 27.07.2017)
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
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.
(FAQ 32: GST RATES FAQ 27.07.2017)
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.
(FAQ 31: GST RATES FAQ 27.07.2017)
What is the HS code and the GST rate for Isabgol husk
Isabgol husk falls under 1211 and attracts 5% GST.
(FAQ 30: GST RATES FAQ 27.07.2017)
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.
( FAQ 29: GST RATES FAQ 27.07.2017)
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.
(FAQ 28: GST RATES FAQ 27.07.2017)
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. 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.
(FAQ 27: GST RATES FAQ 27.07.2017)
What is the GST rate and HSN code of Khoya/Mawa
Khoya / mawa being concentrated milk falls under 0402 and attracts 5% GST.
(FAQ 26: GST RATES FAQ 27.07.2017)
What is HS code and GST rate for Khari and hard Butters
Khari and hard butters fall under heading 1905 and attract 18% GST.
(FAQ 25: GST RATES FAQ 27.07.2017)