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)
According to HSN Code 2516 calcareous building stone comes under 5% tax rate, but simultaneously under HSN Code 6802 it comes under 28% tax rate. Clarity on the same may be provided by the Government
Chapter 68 covers value added articles of sandstone etc. which are further worked other than by way of roughly trimmed or merely cut into blocks or slabs.
(FAQ 47: MINING)
We are small traders of textile dealing in Suiting, Shirting, Sarees, Dress Material, Blankets, Dhoti etc. We have some queries regarding implementation of GST from 1st July 2017. Please provide clarification on HSN number. Is it mandatory to quote in invoice by B2C traders & B2B traders? Further there are various codes in one type of item, would it not create confusion among traders
Upto Rs. 1.5 cr turnover, no HSN code is required to be mentioned. For those having turnover of Rs. 1.5 to 5 Cr, first 2 digits of the HSN code are required i.e. the chapter number. Only those who have turnover above Rs. 5 Cr are required to mention 4 digits of the HSN code. You will start getting the HSN code in our supplier’s invoice, so it would not cause any issues once the supplies under new regime take place.
[FAQ: 18 (c): TEXTILES]
Please clarify the ITC (HS) of yarn made from worn clothing, the material composition of which varies from lot to lot. It is uncertain as the clothing may be of cotton/woollen/ man made fibre?
Under HSN, the classification of yarn is on predominance basis. So the yarn having predominance of wool would fall under Chapter 51. If all kinds are in equal proportion i.e. no fibre is predominant, it will get classified in the chapter covering the fibre last in the numerical order, so Chapter 54 or 55 in case MMF are present.
(FAQ-16 TEXTILES)