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

Whether transformers supplied to Indian Railways can be classified as 'Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607' and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?”

1. Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product) fall under exemption as per the circular no 80 dt. 31-12 2018?

2. Clarify the GST Rate for Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour and it's HSN Code?

• Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
• If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant?

1 – Identification of HSN code of service provided  in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide”

2 – Determination of applicable tax rate payble as per respective HSN and exemption if any?

Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209(Forest Trees Seed) or Not.

Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not.

Whether supply of print on flex is classifiable as supply of goods or service?

If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601

1.Whether supply of print on flex is classifiable as supply of goods or service?

2.If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

3.If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.