Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

HSN code for change in Paddy straw, Goods and Services Tax - GST

Issue Id: - 116884
Dated: 1-12-2020
By:- KARAN VERMA
HSN code for change in Paddy straw

  • Contents

Sir, I m buying paddy straw for HSN 1213 (0 %), then my process is cutting of such bulk rolls of paddy straw into small pieces and sold such cutting paddy straw to other party for use as boiler fuel.

My question is whether above cutting process lead to change in HSN code and GST rate.

Post Reply

Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 1-12-2020
By:- Rajagopalan Ranganathan

Sir,

Cutting of paddy straw into small pieces does not result in emergence of a new product which is different from paddy straw. The cutting of paddy straw does not amount to processing and after cutting paddy straw remains as paddy straw only. The same is classifiable under HSN 12.13 and attracts nil tax. This is my opinion.


2 Dated: 1-12-2020
By:- Ganeshan Kalyani

I agree with the views of Sri Rajagoplan Sir.


3 Dated: 1-12-2020
By:- KASTURI SETHI

In support of views of both experts, see authority in the form of C.B.I. & C. Circular F. No. 332/2/2017-TRU, dated December, 2017 (Serial No. 19).


4 Dated: 1-12-2020
By:- KARAN VERMA

Thanks to all.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||