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

Rubber track is one of the materials used in harvesting machines, functioning as a belt-type used wheel for these machines. We have purchased rubber tracks through import under HSN 84339900, with a GST rate of 18%. After import, we are carrying out repacking, labeling and quality checking activities. since these processes covered HSN code remains 84339900 and the applicable GST rate continues to be 18%(Schedule Ii-Serial Number 421) or 5%(Schedule I-Serial Number 433] or HSN 40169990 GST Rate 18%.

1. Whether the auction amount that is collected by the temple authorities, which is controlled by the HR & CE department for sale of Temple Prasadham falls within the ambit of section 7 of the CGST Act,

2. Whether the Temple is business premises.

3. Sale of prasadham is exempted from GST Tax Liablities and whether as a consequence the auction amount paid to the temple for conducting the activity of sales prasadham is also exempted.

1. Nutricreams pvt. Ltd. Is engaged in the manufacturing and sale of ice cream and whipping cream, as our products are required to be maintained below-18 degree Celsius, distributors and dealers use freezers for storage. Usually, we purchase freezers and sell them to parties: however, in some cases, we treat the freezers as assets and provide them to distributors and shops with the right to use only. In this case, is the Input tax credit (ITC) eligible on the purchase of such freezers?

2. The transaction is carried out in two way, First, we purchase the freezer and sell it to parties as a normal sale. Second, the supplier raises the bill to us and ships the freezer directly to the parties. In that case, can we use a delivery challan for the transfer of the freezer when is is considered as an asset?

3. If a delivery challan is used, what purpose should be stated in the delivery challan?

Q1) Whether the product manufactured and supplied by the Applicant, namely "Rubberised Cork Sheet" / "Agglomerated Cork Sheet", is correctly classifiable under Tariff Item 45041010? 

Ans- Yes, the Rubberised Cork Sheets / Agglomerated Cork Sheets manufactured and supplied by the applicant is correctly classifiable under Tariff Item 45041010 as discussion and findings recorded at Paras above. 

Q2) Whether Rubberised Cork Sheet / Agglomerated Cork Sheet classifiable under Tariff Item 45041010 is covered under Sr. No. 310 of Schedule-I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025? 

Ans- Yes, the "Agglomerated cork (with or without a binding substance) and articles of agglomerated cork" is covered under Sr. No. 310 of Schedule-I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025. 

Q3) Whether GST at the rate of 5% (CGST @ 2.5% and SGST @ 2.5%) is applicable on the said product? 

Ans- Yes, in respect of supplies made on or after 22.09.2025. In terms of the discussion and findings recorded at Paras above.

 Q4) Whether the benefit of the said notification can be denied merely because outwards product is not natural cork or cork is not originates from the bark of the Cork Oak Tree? 

Ans- No, the benefit of the said entry cannot be denied on that ground, as discussed in Para 12 of the 'discussion and findings'. 

Q5) Whether the applicant is also eligible for refund under inverted duty structure benefit under section 54(3)(ii) of the RGST act.,2017 which allows refund where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies? 

Ans- Not admitted, being beyond the scope of Section 97(2) of the GST Act as findings given in Para 5 above.

1. The product classifiable under HSN 84368090 ("Other Agricultural Machinery") as per the First Schedule to the Customs Tariff Act, 1975 (made applicable to GST classification under Section 9 of the CGST Act read with Section 5 of the IGST Act), is covered under Entry No. 434 of Schedule-I of Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025, and accordingly attracts GST at the rate of 5% (2.5% CGST + 2.5% SGST).

2. That the Spare parts, components, and accessories used in, or supplied for growing of prawns which are essential for, or form part of, the prawn farming aerator machinery falling under HSN 84368090 ("Other Agricultural Machinery") - are also eligible to be taxed at the same rate of 5% (2.5% CGST + 2.5% SGST) in terms of the principle that parts of goods are classified and taxed in accordance with the classification of the main equipment, unless specifically excluded, thereby falling under Entry No. 434 of Schedule-I of Notification No. 9/2025-Central Tax(Rate) dated 17.09.2025.

1. Applicability of a notification issued under the provisions of this Act

2. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

1. Correct HSN for plastic twine (sutli). 

2. Correct GST rate to charge on plastic twine (sutli).

1. Whether PTFE braided gland packing, manufactured by interlocked/cross plaited braiding of pure PTFE fibre yarn into flexible packing supplied in coils for use as stuffing-box packing in industrial valves, centrifugal pumps, reciprocating pumps and rotary equipment across chemical, pharmaceutical, food, engineering and other process industries, is classifiable under: 

(a) HSN 59119090 (Textile products and articles, for technical uses-Other) OR

 (b) HSN 39209949 (Other articles of plastics) OR

 (c) Any other appropriate HSN code, and what is the applicable GST rate thereon?

Q1) Whether the services in relation to the transportation of goods supplied to M/s Mahesh Transport, Gujarat (GSTIN: 24AIMPG0917C1ZS) by the Applicant, being a Goods Transport Agency, are either exempt in terms of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 or taxable as per Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017. 

1. The application filed by M/s Mahesh Transport Company, GSTIN 08ABAFM4301M2ZC, under Section 97 of the CGST Act, 2017 read with the RGST Act, 2017 is rejected as not maintainable, in view of the bar contained in the first proviso to sub-section

 (2) of Section 98 of the said Acts. Hence, the question raised at Q1, is not answered. This order disposes of the application at the threshold and shall not be construed as expressing any view, one way or the other, upon the merits of the classification of the applicant’s supply or upon its taxability or exemption under the said notifications, for the reasons recorded as above.

1. Whether "Semen Sorting Services" would qualify as an exempt service under GST, similar to the exemption granted to semen doses?

2. Can we classify "Semen Sorting Services" under SAC code 9986?

3. In the absence of a specific notification or classification, under which HSN/SAC code should "Semen Sorting Services" be categorized?