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

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall? 

B20 (Biodiesel 20% + HSD 80%) 

B30 (Biodiesel 30% + HSD 70%)

B40 (Biodiesel 40% + HSD 60%) 

B50 (Biodiesel 50% + HSD 50%)

B60 (Biodiesel 60% + HSD 40%) 

B70 (Biodiesel 70% + HSD 30%)

a) Does the maintenance and operations of corpus funds for Sharamiks by KSAMB as a nodal agency on behalf of the Government of Karnataka amount to a “service" under the Goods and Service Tax Act, 2017?

 b) Do the contributions collected from Agricultural Produce Market Committees (APMCs) - which are borne on behalf of farmers, hamalas (market labourers), weighmen, loaders, unloaders, and other stakeholders- attract Goods and Services tax (GST)?

Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?

1. I purchases land to the extent of 0.29 acre. I am entrusted work of installing Electrical Poles, water connections and road to the plot to registered dealer and pay 18% for his Contract Work. 

2. Then I will cut the whole land into 4 to 5 plots (land) and will sell the same to customers. Whether this transaction is come under the preview of GST Act 2017 as a taxable services and goods. If taxable at what rate.

Q1) Whether fresh Psyllium Seeds (Isobgul) procured through Agricultural Produce Market Committee (APMC)/KUMS auctions from farmers/cultivators directly or through subsequent traders, without undergoing any drying, freezing, crushing or other processing qualifies for exemption under Entry 87 (HSN 1211) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled"? 

Ans.- No, Psyllium Seeds (Isabgol) procured through Agricultural Produce Market Committee (APMC)/KUMS and supplied by the applicant can not be said to qualify as "fresh" Isabgol seeds and are not exempted under Entry 87 (HSN 1211) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled." The same are liable to tax @ 5% under Notification No. 09/2025-CT(Rate) dtd. 17.09.2025. 

Q2) If Answer to Question (1) is No, whether Psyllium Seeds (Isobgul) being goods of seed quality and capable of sowing and germination as discussed above qualifies for exemption from GST under Entry 77 (HSN 12) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025?" 

Ans.- No, in view of answer to Question 1 and as discussed in Para 18 of the 'Discussions and Findings'. 

Q3) If the answers to Questions (1) and (2) are both in the negative, what is the correct classification of, and the rate of tax applicable to, the supply of the said Psyllium Seeds (Isobgul) by the Applicant? 

Ans. - The product "Psyllium seeds" is classified at sub-heading 1211 9013. The rate of tax applicable to the supply of the said Psyllium Seeds (Isobgul) by the Applicant is squarely covered under the ambit of Entry No.71 of the Schedule-I of Notification No.09/2025- Central Tax (Rate) dated 17.09.2025 and GST rate is 5% (2.5% CGST + 2.5% SGST).

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.