माल और सेवा कर परिषद Goods & Se₹vices Tax Council

1. Whether Stainless Steel cans of 40 Liters capacity is liable to be classified under HSN code 7310 or 7323?
2. Whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
3. Whether milk cream is liable to be classified under HSN code 0403 or 0401?
4. Whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
5. Whether provision of subsidized lunch and refreshments to employee through contractors is to be treated as supply and if yes under which tarrif classification it has to be classified?

1. Appropriate HSN Code applicable to supply of i. Fruit bowl containing only cut fresh fruits (Individually or mixture of different fruits). ii. Fruit bowl containing both cut fresh fruit and dry fruits and nuts.
2. GST tax rate applicable for each of the classified goods above?
3. Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST?

    
The products i.e.  Gota Flour ii. Khaman Flour iii.  Dalwada Flour iv. Dahiwada Flour v.  Dhokla Flour vi.  Idli Flour and vii.  Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

1. Under which HSN Code should the following goods be classified: The wastes, namely,

a. Cinder Half-burnt Coal / Char Dolachar and

b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process?

2. Would the GST Compensation Cess @ Rs.400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process?

The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi)  Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST).

The goods are classified as Lassi at HSN 040390 and is exempt from GST.

What would be the GST rate on "Class Monitor Home Learning Kit", will it be covered under HSN code 4903 “Children's picture. drawing or colouring books" the GST rate on under which is NIL IGST/CGST/SGST?

Whether the Product can be classified under HSN code 25140000 or 68030000?

1. Whether APEPDCL can be treated as a limb of Government of AP or not?

2.  What is the rate of tax of the work executed and also under which SAC/ HSN code the work falls?

3. Whether the tribal sub works, which are implemented with 100% grants given by Government of AP are liable to be taxed at the rate of 12% or 18%?

Applicant believes that the product "sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories” is classified under HSN 8424 and applicable tax rate is 12%, details as per the notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate), dated 25th January, 2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST (@6% and SGST a 6% or Not?