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

i. Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption).

ii. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them?

iii. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables?

Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GSTapplicable on Bio Fertilizer if it is not covered under (HSN 3101)?

Whether the classification  of  Sacks & bags of a kind used for the packing of goods of manmade textiles materials will appropriately  classifiable falling under HSN 63053300 or under 39232990 of GST Tariff.

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

HSN Classification For Pealed Sliced Pineapple, put up in air tight unit container in Sugar Syrup.

Q. What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1215 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

Answer. The product would fall in schedule entry 27 of Schedule 11 of the Notification No. 1/2017 6% each of Central/State Tax (Rate) under Tariff Heading 1518 and thereby taxable Central Goods and Services Tax and Maharashtra Goods and Services Tax.

Q.1. Whether GST is applicable on Liquidated Damages in case of -

Type1 ie. Operation & Maintenance activities

Type2 ie. Construction of new power plants or renovation of old plants or is applicable in both cases?

A.1. In terms of the aforesaid agreement, GST would be applicable on the Liquidated Damages.

Q2. If GST is applicable, kindly clarify the following related aspects also

Q2A. Whether the GST on Liquidated Damages is covered under Schedule II entry No 5(2)(e) vide HSN code 9997-Other Services rate 18% is correct or any other entry is relevant?

Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

To confirm classification and HSN code of “SIKA Block Joining Mortar”.