Category: HSN Classification

Specified fabrics attract 5% GST, whether or not in form of cut pieces.

(FAQ 14: GST RATES FAQ 27.07.2017)

MEIS etc. fall under heading 4907 and attract 12% GST.

(FAQ 13: GST RATE FAQ 27.07.2017)

Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453.

(FAQ 12: GST RATES FAQ 27.07.2017)

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

(FAQ 11: GST RATES FAQ 27.07.2017)

Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% of GST.

(FAQ 10: GST RATES FAQ 27.07.2017)

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.

(FAQ 9: GST RATE FAQ 27.07.2017)

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] attract 18% GST.
3. 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 28% GST.

(FAQ 8: GST RATE FAQ 27.07.2017)

Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

(FAQ 7: GST RATES FAQs 27.07.2017)

Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under:

Constituent Fibre	Description	HS Code	GST Rate
Silk	Woven fabrics of silk-sarees	5007	5%
Cotton	Of not more than 200gsm	5208	5%
	Of more than 200 gsm	5209	5%
Manmade filaments yarn	Of any gsm	5407 or 5408	5%

(FAQ 6: GST RATE FAQs 27.07.2017)

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

(FAQ 5: GST RATES FAQ 27.07.2017)