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

The applicant states that they are trained for manufacture of NATURAL ANTIOXIDANT WATER from CSIR - CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE and are licenced to do Commercial Production from CSIR – CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE. The HSN Code 2202 9920 is adopted by them and the rate of tax at 12 % is charged by them.

What is the HSN code and GST rates applicable to our new products by name Total-20-/F-20 Soil Application, Total-20-/F-20 (WSG), PH-50/Potassium Humate Granules, BO'N and Amigo-G?

"Q.1 What should be the classification and HSN Code for supply of slaked lime manufactured by the applicant containing less than 98% of the Calcium Oxide and Calcium Hydroxide?

 Ans-1 The classification and HSN for supply of slaked lime manufactured by the applicant containing less than approximately 98% of the calcium oxide/hydroxide is classifiable under CTH 2522 20 00.

 Q2. What shall be the rate of tax on the said product?

 Ans-2 The rate of tax of the subject goods is at 2.5% CGST and 2.5% SGST as per entry Sl. No. 131 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended.

1.Whether ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC falls under HSN 56031400? 

2. If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50? If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?

1. Under which HSN code the non-Edible to be Classified? 

2. Whether notification no. 09/2022-Central Tax (Rate) dated 13-07-2022 issued under the provisions applicable on the applicant?

1. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by HSN code 12074090? 

2. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by entry no. 70 of Schedule I of Notification No.1/2017-Central Tax (Rate) and taxed at the rate of 2.5% CGST and 2.5% SGST or 5% IGST.

a) What is the classification of goods and/or service for the supply of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL?

 b) What is the applicable HSN code on such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

c) What is the applicable rate of tax under the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 on the such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

Whether ITC is admissible on the "Rotary Parking System" falling under HSN Code 8428.

Q.- The applicant is supplying “Milk food for babies” and “Milk for babies” under the trade name of “Momylac”. The rate of tax being charged on these products by the applicant is 18% (9% CGST & 9% SGST/ 18% IGST) under HSN 19011090. Whereas it appears that the above items fall under the HSN 04021020 and 04022920 respectively which are taxable @ 5% (2.5% CGST & 2.5% SGST/ 5% IGST). Kindly clarify the rate of tax on these items whether these should be taxed at 5% or 18%?