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

What sall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or 8714@12%?

1. What is the rate  of tax and HSN Code for fruit beverages or drinks with HSN Code?
2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify.
3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act.

1.  What is the rate of tax on “Oil Lubrication Systems’ ?
2.  What is the HSN code

(a)Applicant believes that the product "Agriculture Knapsack Spryer" is classified under HSN 8424 and applicable tax rate is 12%. Details as per Annexure.

(b)Relevant extract of Notification No. 1/2017 dated 28-6-17 as amended vide Notification No. 6/2018-Integrated Tax (Rate) dt. 05-01-2018 is enclosed     (c)What shall be GST rate on such product?

What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil.

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?

1. The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify.
2. In dairy machinery works, the Applicant have taken Milk processing, milk chilling Refrigeration system, Milk handling equipment’s and Milk Packing equipment’s and milk allied product making machinery.
3. For such supply and erection of dairy machinery it involves service charges also.  If so what will be the rate of tax on the service charges component
(Bill model is enclosed).
4. Whether our nature of activities falls under works contract or not.  If so, what will be the rate of tax and its HSN code?  Also inform the details of entries to be made in monthly return GSTR-1.
5. Clarify the applicability of E-Way Bill procedures for our business activities i.e. The goods sent on delivery challan for erection purpose and subsequently bill made similarly we took back the machinery to our place for repair and maintenance kindly specify the transport documents to be used  in our business activities mentioned above.

·  What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code?
·  Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)?

Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting
• IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
• CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?

1.What is the rate of tax and HSN Code for non-woven bags made of polypropylene value below Rs. 1000 per unit?
2.Does it fall under Chapter 63 Heading 6305?