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

Outdoor Catering Service 

1.Rate of Tax for Outdoor Catering Services With ITC? 

2. HSN Code? 

3. Latest Notification?

1. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 Kgs containing 15 small packs of 2 kgs each made to institutional consumers is exempted under Sl. No.9 of notification no.2/2017-CT (Rate)?

2. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to a distributor who would further supply in institutional consumers is exempted under Sl. No.9 of notification no.02/2017 –CT (Rate)?

3. What is the rate of tax for supply of frozen chicken (HSn 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to non-institutional consumers?

Applicant is manufacturers and suppliers of Automobile Accessories. Fabricated from superior quality raw materials & engineered to perfection, our products have gained huge appreciation from our customers for their salient attributes like Corrosion Resistance, Durable, Dimension Accuracy, Protection, and Sturdiness etc.

Clarification regarding which HSN code does the product fall

1. HSN code 87 - electrically operated vehicles, including two & three wheeled electric vechiles-12% GST (CGST-6, SGST -6% ) or (IGST 12%).

2. HSN code 87031010-electrically operated vehicles, including three wheeled electric motor vehicle.

3. Electrical & mechanical spare parts of electric vehicle.

1. Whether the F-18 Products would be classified under HSN 30063000, leviable to GST at the rate of 12%, in terms of entry no 65 of Schedule II of the Notification No-01/2017, Central Tax (Rate) issued under Central Goods and services Tax Act, 2017 (CGST Act, 2017) read with corresponding rate notification issued under the provisions of Uttar Pradesh Goods and Services Tax Act (UPGST) Act, 2017, or Not?

2. If not, what would be the HSN Classification and rate of tax applicable on the product under consideration.

1. What is applicable tax rate on sale of solar driven submersible pump (Water pump)?

2. What is the HSN code for solar driven submersible pump (Water pump)?

Whether the product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;

i. Classification of the goods traded by the dealer "Agricultural Hand Tools such as "Manual Extension Pole for Coconut and Arecanut Harvesting"
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

1.What is rate of GST for used/Running Wind Turbine Generator (WTG)/ Wind Mill with accessories to sale purpose?

2 What are HSN code 8 digits of Wind Turbine Generator (WTG)/Wind Mill?

3. What is Rate of GST for "Wind Turbine Generator (WTG)/Wind mill installed Land"?

4. What is HSN cade 8 digit of Wind Mill installed land?

To confirm exact HSN code out of the following (1) 39269079 (2) 62129090,  39262091