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

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%?

1) Whether the export of processed frozen shrimps (HSN: 0306) packed in individual printed pouch / box, further packed inside a printed master carton (of upto 25 kgs each) containing the design, label and other particulars provided by the buyer, attracts GST. 

2) Whether the export of processed frozen shrimps (HSN: 0306) packed in individual plain pouch / box, further packed inside a plain master carton (of upto 25 kgs each), attracts GST.

Q. Whether selling Goods of Wooden frames is falling under HSN=44140000? 

Withdrawal of Application

Determination and of the liability to pay tax on any goods or services or both 
S.No    Product Name

1.      Teicoplanin

2.       Capsofungin

    

M/s. SDCPL the manufacturing of the above products are taxable @ 5% by virtue of entry No.180 ( List -1 Entry No 103 ) 181 , 181A Schedule - 1 of the Notification 01/2017 Central Tax Rate dated 28-06.2017 Drugs and medicines , formulations and Medicaments comes under HSN code 3002 and 3004, respectfully submit that seeking the clarification of the above products are comes under 5% or 12%.

a). Whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and “pruners of any kind”; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella”

. b). Whether the supply of Agriculture Hand Tools i.e., Tree Pruners to farmer is exempt from the CGST /SGST/IGST Act.

1. Applicable GST Tax Rate on Rental / Leasing Charges for Industrial Equipment’s provided with operator falling under HSN Codes: 84151090, 84798920, 84145930

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%

1) Whether GST is leviable on compensation amounts such as liquaidated damages / trade settlement / damages collected from the customers for non-performing of contractual obligations or breach of the contract? 

2) If GST is leviable on the said activity, what is the HSN Code applicable and the rate of GST applicable for the said activity?

 3) If GST is not leviable on the said activity, does the restriction of input tax Credit of common services under 42 & 43 of CGST/APGST Rules, 2017 will attract?

1) Whether original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further sell to OEMs and are sold with me vehicle as an essential and integral of part of seat is classifiable under HSN 9401 as “ Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof other than seats of kind used for aircraft” and is liable to GST @ 18 % vide Sl. No. 435Aunder Schedule III of Notification No.1/2017- Central tax (rate) dt.28.06.2017 as amended by Notification no.41/2017 Central Tax (rate) dt.14.11.2017

1. What is the Correct HSN code to be used for Sterilization Reels and Pouches manufactured by company ?

2. What is the correct rate of GST applicable to Sterilization Reels and Products manufactured by company under the said HSN code ?