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

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.

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?

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)?

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%)

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).

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.

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 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?

1. Correct HSN for plastic twine (sutli). 

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

(i) What is the correct classification and applicable GST rate on Washing/Laundry Soap (in BAR or CAKE form) used for washing clothes or toilet purposes as per Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 effective from 22.09.2025? 

(ii) Whether such Washing/Laundry Soap for clothes and crockeries falls under the same GST rate and classification as Toilet Soap or under a separate tariff heading? 

(iii) What are the applicable 8 digit HSN codes and Rate of GST for Washing Soap, Laundry Soap, Crockeries Soaps and Toilet Soap under GST law?