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

Whether the applicant is eligible to claim refund under Section 54(3)(ii) of the CGST Act, 2017 for the accumulated Input Tax Credit arising due to inverted Duty Structure in respect of manufacture and outward supply of 100% Cotton Yarn (HSN 5205), where input goods and input services attract higher rate of GST compared to output supplies?

1. Whether given the composition of the applicant soap (having>60%) and its dual use nature (bathing and laundry). The Product should be classified under HSN 34011941 (“toiled soap”) or HSN 34011942 (“Laundry soap”)

1. Whether the manufacture and sale of the product NIRA or “NIRO” is liable to GST. 

2. If liable, the appropriate HSN classification under the GST Tariff and the applicable rate of GST. 

3. If exempt, the relevant exemption notification or classification under which such exemption is available.

1. Classification/HSN: Whether the Applicant's biodegradable bags are classifiable under Chapter 39 (if of plastic/compostable polymer) or Chapter 48 (if of paper), and the appropriate HSN therein.

 2. Rate of tax & applicability of notification: Whether supplies of the said biodegradable bags are covered by the entry "Paper Sacks/Bags and bio-degradable bags" (Ch. 39, 48) in Schedule I of Notification 9/2025-CTR, attracting 5% GST (2.5% CGST + 2.5% SGST), w.e.f. 22-Sep-2025.

a. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Jivvij Samaara Black Tea Leaf 5 kg Pouch being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

b. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Samaara Premium Ctc Leaf Black Tea 250 gms Jar, 500 gms Jar & 900 gms Jar being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above?

 c. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Premium Lemon, Jasmine and Mint Green Tea being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

d. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Herbal Tea (Chai Vedic) being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

e. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Pyramid Tea Bags being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

f. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Flavoured Black Tea (Saffron Tea & Rose Tea) being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

g. If future, if we supply Jivvij Samaara Masala Instant Premix Tea sachets with any other product having rate of tax at 5% being the principal supply, will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above?

 h. What will be HSN code to be used by us in above case

i. Whether any significant difference is there between "Metalized Yarn" and "Metallic Yarn" or both are one and same and what will be their Classification? 

ii. Whether the Supply made of Badla / Imitation Jari / Metallic Yarn made from Micro Slitting process done on Plain Polyester Film or Metalized Polyester Film or Metalized & Lacquered Film will fall under merit classification under HSN 56050090 or 56050020?

 iii. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for concessional rate of 5% w.e.f. 27.07.2023? 

iv. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for Refund on "Polyester Yarn", Lacquered Film, Chemicals, Packing Material, and Coal etc. till Dt. 19.08.20237?

 v. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is liable to Rate of 12%? 

vi. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is eligible for Refund on "Polyester Yarn", Lacquered Film, Chemicals, Packing Material, and Coal etc.?

What is the HSN and GST Rate applicable on supply of imitation zari thread or yarn (also known as 'Metallic Yarn', 'Zari Badla' or any other name in trade parlance) made from Plastic Film / Lacquered Coated Polyester film with Aluminium Metal?

1. Applicant’s Products viz. PVC/Plastic raincoats classified and falls under which entry of notification No. 1/2017-CT(Rate) dated 28.06.2017 and what is the correct HSN code for the said goods? 

2. What is the rate at which GST is leviable on PVC/Plastic Raincoats supplied by the Applicant?

1.Kindly classify the above mentioned as goods or services along with HSN/SAC code with rate of GST?

 2. Kindly clarify under which category our business will fall on the above mentioned list and what are the documents should be maintained by us for the transactions depend upon the specified category? 

3. Kindly classify the time and value of supply of goods and services or both based on our business transactions?

4. In above scenario, Please clarify whether we can get the refund amount from ITC credit availed? 

5. Kindly Check and advice whether we are on the correct path or we need to raise invoice under export/Nil rated / Exempted / Zero Rate or any Other? If it is falls under the category of Export/Nil rated/ Exempted/ Zero rated sales/services, then whether we can get the refund of tax which is paid for previous months under B2B category.

Whether the Damper rubber manufactured by the applicant, which is used in the Motor Cycle sprocket assembly will fall under HSN 87141090 and taxable at 28% or fall under HSN 40169990 and taxable at 18%.