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

Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004?

Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.

1.  Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483?
2.  What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles?

1.Whether their product K juice Grape fail under category of fruit beverages or fruit based drinks?
2. What is the rate of tax and HSN code for their prodct name?
3.Is there any preserved percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under GST Act?

We execute the work contract for customers, that is offset printing of Answer booklets, centre pinning and hand numbering, accordingly we have classified it under HSN Code No. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18% and hence ruling is requested.

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

(a) Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption Notification No. 12/2017 (Rate) dated 28-06-2017 as amended, for said activity? (b) If taxable, its rate of GST?

a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
c) Whether the Company has to issue taxable invoice to this effect?

a) Whether filters manufactured solely and principally for use by/ in Indian Railways and supplied directly to Indian Railways are classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime)?
b) Whether the aforementioned classifications of subject goods i.e. filter alter if identical goods are supplied to a distributor instead of Indian railways directly, and the distributor in turn effects supply to Indian railways?

Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints.