Category: 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)

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)

Isabgol husk falls under 1211 and attracts 5% GST.

(FAQ 30: GST RATES FAQ 27.07.2017)

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)

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)

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)

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

(FAQ 26: GST RATES FAQ 27.07.2017)

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

(FAQ 25: GST RATES FAQ 27.07.2017)

Hair rubber bands fall under heading 4016 and attract 28% GST.

(FAQ 24: GST RATES FAQ 27.07.2017)

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

(FAQ 23: GST RATES FAQ 27.07.2017)