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

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The question is about "determination of liability to pay tax on any goods or service or both: 

1. Whether the Marine engine (HSN:84081093) and its spares (84099990) of customs Tariff act 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 and applicability of 5% of IGST (CGST 2.5+SGST 2.5) as per serial No.252 of Schedule-I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017. 

2. Applicability of GST Rate of 5% Marine Gear box (84834000) and Can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 fishing vessel heading 8902 as per serial No.252 of Scheduled -I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017.

 3. Applicability of 5% IGST (CGST 2.5+SGST 2.5) on Maintenance and repair service of Marine engine and Gear and other parts of fishing boat, as per Notification 02/2021- Integrated Tax (Rate) & 02/2021- CGST (Rate) dated 02/06/2021 is correct or not. 4. Marine Fuel 5% as per Notification CGST Rate 14/2019 dated 30/09/2019, is the same rate 5% applicable to Marine engine oil?

The application has been filed by the applicant seeking whether mere heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it in-eligible to be classified under HSN 1202 or not?.

Q.1 What is the HSN code of the Geometry Compass Box supplied by the Applicant to BMC ? 

Q.2 What is the GST rate at which the said supply should have been made to the BMC ?

Q.1. What is the HSN code for GEO MEMBRANE laminated HDPE wowen polymer lining? 

Q.2. What is the GST Rate on GEO MEMBRANE laminated HDPE wowen polymer lining?

i) Is the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a print master carton (with a maximum weight of 25 Kilogram each) that includes the design, label, and other specification about the product to GST?

 ii) Is the export of processed frozen shrimps (HSN 0306), packaged in individual printed pouches or boxes and subsequently placed inside a printed master carton weighing up to 25 kilograms, subject to GST?

i) Is the export of processed frozen shrimps (HSN:0306), which are packed in individual printed pouches or boxes and subsequently placed inside a printed master carton (with a maximum weight of 25 kgs each) that includes the design, label and other specifications about the product, subject to GST. 

ii) Is the export of processed frozen shrimps (HSN:0306), packed in individual printed pouches or boxes and subsequently placed inside a printed master carton weighting up to 25 kilograms, subject to GST.

Whether the HSN applicable to Paper Honeycomb sheet and Paper edge protector is 48089000 or 48236900 ?

Query 1: What is HSN code to be followed and what is the GST rate applicable for slack adjusters used in Truck and Trailer application.

 Query-2: Whether the supply of slack adjusters used predominantly in the truck and bus applications could be classified under HSN 87169010 (18%) applicable for trailers and used in the aftermarket.

Question 1-Whether GST under the hand held multi tool covers under chapter 8204 with applicable GST rate of 18% and this products includes energy storage indicator which covers under chapter of 8517 under electrical equipment? 

Question 2- Whether GST under the final products shall be a machinery tools which covers under the chapter Industry Machinery Tools and applicable GST rate of 18%?

 Question 3- Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes?