Second series FAQ on HSN Code and GST rates

What are the HSN codes and GST rates for Lac or shellac bangles and kulfi and solar panel mounting structures?

1.HSN code and GST rate for Lac and shellac:

Lac or shellac bangles are classified under the heading 7117 and attract 3% GST.

2.HSN code and GST rate for Kulfi:

Kulfi is classified under the heading 2105 and attracts 18% GST.

3.HSN code and GST rate for iron and steel structures and aluminum structures:  

Iron or steel structures 7308 and aluminum structures fall below 7610 and attract 18% GST.

4.HSN code and GST rate for solar panel mounting structures

Solar panel mounting structures will fall to 7308 or 7610 depending on the metal they are made of and will attract 18% GST.

What are the HSN code and GST rate for idli dosa batter (wet flour) and maize seeds?

1.HSN code and GST rate for idli dosa batter (wet flour):

Idli Dosa Batter (Vet Flour) [as food adulteration] belongs to 2106 and attracts 18% GST.

2.HSN code and GST rate for Maize seeds

Maize [seed quality] falls below 1005 and Nil attracts GST.

What are the HSN codes for Sari and Dhoti and its GST rate?

• Sarees and dhotis are classified under different headings based on their component and attract GST rate as follows:

• HSN code for the fiberglass silk fabric of silk sarees is 5007 and its GST rate is 5%.

• HSN code for cotton fiber- not more than 200 GSM is 5208 and its GST rate is 5% and more than 200 GSM's is 5209 and its GST rate is 5%.

• HSN code for Man-Made filament yarn of any GSM is 5407 or 5408 and its GST rate is 5%.

What are the HSN code and GST rates for organic surface-active agents and filters or water purifiers?

1.For organic surface-active agents

Organic surface-active products or preparations or agents fall under the heading 3401 or 3402.

Soap; organic surface-active products and preparation for use and soap, bar, cake, molded pieces or fall shapes under 3401 [except 340130] attract 18% GST.

Other organic surface-active products and fall preparations 3401 30 and organic surface-active agents under the sub-heading and Preparations covered under 3402 attract 28% GST.

2. For filters or water purifiers

The filter or water purifier comes under 8421 and attracts 18% GST.

What is the GST rate on Rakhi?

• Pooja Samagri, which includes Kalava (Raksha Sutra), attracts Nil GST.

• Rakhi, which is in the form of Kalava [Raksha Sutra], thus Nil will attract GST.

• Any other rakhi will be classified according to its constituent materials and attract GST accordingly.

What is the GST rate on nail polish?

Nail Polish [Whether in large quantities say 50 to 100 liters or in Retail pack] falls under 3304 and attracts 28% GST.

What are the GST rate and HSN code for wet dates and belly food?

GST rate and HSN code for wet dates and belly food:

• The wet date falls below 0804 and attracts 12% GST.

• Dog or cat foods fall under 2309 and residual entry S. no. Under 453, 18% attract GST.

What is the classification and GST rate for sale of export promotion licenses like MEIS, SEIS, and IEIS and GST rate for fabric 1.2 MT cut for pants and 2.5 MT cut for a shirt?

• The classification and GST rate for sale of export promotion licenses like MEIS, SEIS, and IEIS, etc. fall under 4907 and attract 12% GST.

• GST rate for fabric 1.2 MT cut for pants and 2.5 MT cut for a shirt is attracting 5% GST, whether or not in the form of cut pieces.

What is the classification of hand ornamental sculptures and hand Ornamental artifacts made of marble powder, stone, and unsaturated resin and GST rate for Areca nut/betel nut?

• Marble articles [which include marble powder, stone, and unsaturated resin] fall under the heading 6802 and attract 28% GST.

• GST rate for Areca nut/betel nut

• Fresh areca nuts/betel nut fall under heading 0802 and attract Nil GST.

• Dried Areca nuts/betel nut fall under heading 0802 and attract 5% GST.

What are the HSN code and GST rate for cottonseed oil cake?

Cottonseed oil cake for use as aqueous feed including shrimp feed and shrimp feed, poultry feed, and cattle feed attract Nil GST.
Cottonseed oil cake attracts 5% GST for other uses.

What is the HSN code and GST rate for portable and mobile toilets? What are the HSN codes and GST rates for mobile handsets and batteries for tamarind, tamarind kernel, and tamarind kernel powder?

1.For portable mobile toilets:

HSN code is 9406 and GST rates is 18% for  prefabricated buildings (include portable and mobile toilets)

The battery of mobile handset falls in the category of 8506 and attracts 28% GST.

2.For tamarind:

• Tamarind [Fresh] falls under 0810 and Nil attracts GST.

• Tamarind [drought] falls under 0813 and attracts 12% GST.

• Tamarind kernel falls below 1207 and Nil attracts GST.

• Tamarind kernel powder falls under 1302 and attracts 18% GST.

What is the GST rate on child rubber bands?

Hair rubber bands fall below 4016 and attract 28% GST.

What are the HSN code and GST rate for Khari and Hard Butters and Khoya/Mawa?

• Khari and hard butter fall under 1905 and attract 18% GST.

• Khoya /Mawa concentrated milk falls under 0402 and attracts 5% GST.

What will be the GST rate for printed paperboard mono carton / dubby of a pharmaceutical company and what will be the GST rate for a non-corrugated carton and corrugated carton?

• Crates, boxes, and cases of corrugated paper or paper board fall 4819 under the head and attracts 12% GST.

• Residual entry from falling under the non-corrugated paper and paperboard folding cartons, boxes, and cases, 4819 S.No. under 18% GST attracts. 453.

GST attracts 5% on reverse charge in respect of the supply of tobacco leaves under 2401 by farmers. What is the meaning of tobacco leaves?

For a GST rate of 5%, tobacco leaves refer to tobacco leaves such as or broken tobacco leaves or stem of tobacco leaves.

What is the HSN code and GST rate for Isabgol seeds and isabgol husk?

• Isabgol seeds come on top of 1211.

• Fresh Isabgol seeds attract Nil GST.

• Dried or frozen Isabgol seeds attract 5% GST.

• Isabgol husk falls below 1211 and attracts 5% GST.

What are the HSN codes and GST rates of copra and dried coconut?

1- Coconuts, fresh or dried, shell, or peel fall under 0801 and attract Nil GST. According to the HSN explanatory notes, the top ejects the copra, the dried flesh of coconut used for the expression of coconut oil (1203).

2- Copra falls under 1203 and attracts 5% GST.
The retail sale price of footwear does not exceed Rs 500 per pair [provided that the price of such retail sale is marked as unavoidable or embossed on footwear] attracts 5% GST. 

Is the retail sale price included in the above mentioned GST?

According to the Legal Metro logy (Packaged Commodities) Rules, 2011, the retail selling price [RSP] means the maximum price at which the commodity can be sold to the consumer in a packaged form and is included in all taxes.

Thus, the retail sale price declared on the package is included in GST.

If RSP does not exceed Rs 500 per pair, then GST for footwear will be 5%. The rate of GST will be 18% if the Rate of selling price exceeds Rs. 500 per pair.

However, GST will be payable on the transaction value.

If the readymade garments selling price do not exceed Rs. 1000 per piece attracts 5% GST. The sale price of ready-made garments was Rs. 1000 per piece attracts 12% GST. At what rate does the supplier charge for ready-made garments?

1- The selling price specified in the above entries reflects the transaction price and retail sale price of such ready-made garments.

2- That is if a wholesaler has GST Registration and supplies readymade garments for a transaction of Rs.950 per stamp for retail sales, the GST charged on such readymade garments will be 5%.

3- However, if the retailer sells such readymade garments at Rs 100 per piece, the GST rate on such readymade garments will be 12%

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What is the GST rate on Chocolate 'Sandesh' Bengali Misty?

Evening, whether chocolate or not, attracts 5% GST. We will talk about the remaining products and services of HSN code and GST rates in a future article of HSN code and GST rate part-3.