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

Q-1 Supply of OMR sheets, answer sheets/ examination  Copies printed with logo  and name of educational  Institution /University name is covered under which category under GST. Is it supply of goods or supply of service?

Ans- Supply of service.

Q-2 if goods, under which HSN code it is covered and if services under which service the above said supply would be covered?

Ans- Supply of service under SAC code .9989

Q-3 Supply of above OMR sheets, Answer Sheets\Examination copies are Taxable or exempted under GST?

Ans- Taxable .

Q-1 What  will be the HSN Code and GST Rate on Supply of “ Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches ?

Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%)

Q-2 Whether the Supply of “Bellow Ducts” to RDSO Ministry of Railways for use in Indian  Railways Coaches will fall under the HSN Code 8607 having  GST Rate of 12% or will it fall under the HSN 8424 having GST  RATE OF 18%.

Ans- The supply of “Bellow Ducts” to RDSO Ministry of Railways for use In Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.

What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product.

1.    Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime?

2.    If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?

1. What is rate of tax applicable for iron tubular trevis? 2. Classification of the product and HSN code of this item?

The applicant acts as an intermediary between the truck owners and goods transportation agencies for transportation of goods by road. The applicant seeks clarification whether he will be classified under transportation of goods by road, which is exempt, or commission agents or goods transport agencies and under what HSN, his services will be classified and what will be the turnover?

Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter?

Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification  No.01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?

Ans- The HSN code of the product namely”Popcorn” is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended.

Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner).

HSN 39269099 (i)28%(14% SGST + 14% CGST)  upto 14.11.2017.

(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards.

Q-1 What should be the Correct Classification  with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods”   or “Supply of services” on the basis of the facts  of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?

Ans- The nature of Supply is Supply of Goods .

Q-2 Whether Circular No.126/45\2019-GST dated 22\11\2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?

Ans- Not Answered as the nature of Supply is Supply of Goods.

Q-3 What should be the Correct HSN/SAC code Application to the said Supply?

Ans- HSN 7309

Q-4 What is Applicable Rate of Tax of GST based on Answers of Queries mentioned in Above Queries?

Ans- The Rate of GST is 18% (9% CGST & & 9% SGST or 18% IGST).