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GST - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

GST Rates - HSN Code - Lac or shellac bangles are classifiable ...

GST

August 4, 2017

GST Rates - HSN Code - Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.

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  1. GST Rates - HSN Code - Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.

  2. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  3. GST Rates - HSN Code - Plastic bangles falling under heading 3926 are exempt from GST.

  4. GST Rates - HSN Code - Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.

  5. GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.

  6. GST Rates - HSN Code - Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% GST.

  7. GST Rates - HSN Code - goods of jute fibres measuring 20,000 decitex or less are classifiable under heading 5307 as yarn and attract 5% GST.

  8. Classification of goods - Sprayers made of Plastics - Sprayers are correctly classifiable under the HSN Code 84244100 - rate of tax is 18%

  9. GST Rates - HSN Code - Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC

  10. GST Rates - HSN Code - Sal Leaves which is used for making plates - classifiable under heading 0604 and attract Nil GST.

 

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