{"id":16689,"date":"2020-09-21T14:29:16","date_gmt":"2020-09-21T08:59:16","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=16689"},"modified":"2021-01-02T12:49:17","modified_gmt":"2021-01-02T07:19:17","slug":"list-of-goods-and-services-where-gst-is-applicable-latest-rates","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/","title":{"rendered":"List of Goods and Services where GST is Applicable: Latest Rates"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Authority of Advance Ruling has specified various goods and services where <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST<\/strong><\/a> is Applicable or not. Following are the Goods and Services-<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"587\" height=\"402\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-84.png\" alt=\"goods and services where GST is Applicable\" class=\"wp-image-16690\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-84.png 587w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-84-300x205.png 300w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/figure><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#18_GST_chargeable_on_Micro-manipulator_System\" >18% GST chargeable on Micro-manipulator\nSystem<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#5_GST_applicable_on_%E2%80%98Maize_Bran\" >5% GST applicable on \u2018Maize Bran\u2019<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#18_GST_applicable_on_Services_provided_by_Gujarat_to_Giriraj_Quarry_Works\" >18% GST applicable on Services provided by Gujarat\nto Giriraj Quarry Works<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#18_GST_Applicable_on_Plastic_Mechanical_Liquid_Dispenser\" >18% GST Applicable on Plastic\nMechanical Liquid Dispenser<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#5_GST_is_not_applicable_on_Local_Transportation_Services\" >5% GST is not applicable on\nLocal Transportation Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/list-of-goods-and-services-where-gst-is-applicable-latest-rates\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"18_GST_chargeable_on_Micro-manipulator_System\"><\/span>18% GST chargeable on Micro-manipulator\nSystem<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Gujarat\nAuthority of Advance Ruling (AAR) ruled on 2<sup>nd<\/sup> July 2020 that 18%\nGST is Applicable on the Micromanipulator system with retrospective effect from\nNovember 15, 2017.<\/p>\n\n\n\n<p>The applicant, M\/s. Shivani Scientific Industries Pvt. Ltd. who is engaged in the supply of medical equipment in relation to \u2018Micromanipulator System\u2019 which is basically Intracytoplasmic Sperm Injection used in Assisted Reproductive Technology Process. The applicant has declared that they have received the orders for supply of \u2018Micromanipulator System\u2019 from several customers and is selling the same to them.  The applicant wanted advance ruling on the issue whether Micromanipulator system is classified under tariff heading 9018 or 9011, which means, what is the tax rate on Micromanipulator System. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ruling<\/h3>\n\n\n\n<p>The product \u2018Micromanipulator system\u2019 manufactured and supplied by M\/s. Shivani Scientific Industries pvt.ltd. is classified under Tariff item no.9011 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975). Moreover, the product is covered under Entry No.184 of Schedule-IV of Notification No.01\/2017-Central Tax (Rate) dated 28<sup>th<\/sup> June 2017 (upto 14<sup>th<\/sup> November 2017) and under Entry No.411F of Schedule-III of Notification No.01\/2017-Central Tax (Rate) dated 28<sup>th<\/sup> June 2017 (as amended) (with effect from 15<sup>th<\/sup> November 2017) issued under the <strong>CGST Act, 2017<\/strong><sup><a href=\"https:\/\/www.indiacode.nic.in\/handle\/123456789\/2250?view_type=browse&amp;sam_handle=123456789\/1362\"><strong>[1]<\/strong><\/a><\/sup>. Applicability of the GST rate on the above-mentioned product would be 28% (14% SGST + 14% CGST) upto 14<sup>th<\/sup> November 2017 and 18% GST (9% SGST + 9% CGST) with effect from 15<sup>th<\/sup> November 2017.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_GST_applicable_on_%E2%80%98Maize_Bran\"><\/span>5% GST applicable on \u2018Maize Bran\u2019<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Gujarat\nAuthority of Advance Ruling ruled out that 5% GST is applicable on \u2018Maize Bran\u2019 on 2<sup>nd<\/sup>\nJuly 2020 with retrospective effect from 28<sup>th<\/sup> June 2017.<\/p>\n\n\n\n<p>In the Central Excise rule, the\nclassification and rate of duty was determined on the basis of the Central\nExcise Tariff Act, 1985. As per Central Excise Tariff Act, 1985, the rate of\nduty of the said product was NIL.<\/p>\n\n\n\n<p>Whereas in the GST regime,\ncategorization of the goods is established on the basis of the Customs Tariff\nAct, 1975 and GST rate is determined on the basis of Notification No.\n01\/2017-CT dated June 28, 2017.<\/p>\n\n\n\n<p>Then, the rate of duty determined in Central Excise Rule does not have any legal value as such, after initiation of the GST Act with effect from 1st July 2017 GST rate and categorization of any product is to be determined under the said GST Act.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ruling<\/h3>\n\n\n\n<p>The bench of Sanjay Saxena and Mohit Agarwal ruled out that the product \u2018Maize Bran\u2019 produced and delivered by M\/s. Sayaji Industries Ltd. It Comes under Entry Sr.No.103A of Notification No.1\/2017- Central Tax dated 28<sup>th<\/sup> June 2017 of the CGST Act, 2017 on which GST rate applicable is 5% (2.5% SGST and 2.5% CGST). <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"18_GST_applicable_on_Services_provided_by_Gujarat_to_Giriraj_Quarry_Works\"><\/span>18% GST applicable on Services provided by Gujarat\nto Giriraj Quarry Works <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Gujarat Authority of Advance\nRuling ruled out that 18% GST is applicable for services provided by Gujarat to\nGiriraj Quarry Works for which royalty is paid on 2<sup>nd<\/sup> July 2020 with\nretrospective effect from 28<sup>th<\/sup> June 2020.<\/p>\n\n\n\n<p>The Applicant, M\/s. Giriraj Quarry\nWorks is involved in the business of excavation of \u201cBlack Trap\u201d in Gujarat. The\nproduct is classified under Tariff Heading 2517 and GST is applicable at the\nrate of 5% in Schedule-I.<\/p>\n\n\n\n<p>The applicant required the Advance Ruling on the issue of what is the categorization of service provided according to Notification No. 11\/2017-CT dated 28<sup>th<\/sup> June 2017 &#8211; read with annexure attached to it, for which royalty is paid. The other issue raised was what the rate of GST is on given services provided by Gujarat to M\/s Giriraj Quarry Works.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ruling<\/h3>\n\n\n\n<p>The bench of Sanjay Saxena and Mohit Agarwal ruled out that the activity undertaken by the applicant is classified under Heading 9973 that is leasing or rental services, with or without operator, as mentioned Serial No. 257 in the annexure. \u201cThe activity undertaken by the applicant has to pay 18% GST (9% CGST+ 9% SGST),&#8221; as ruled by the AAR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"18_GST_Applicable_on_Plastic_Mechanical_Liquid_Dispenser\"><\/span>18% GST Applicable on Plastic\nMechanical Liquid Dispenser<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Authority of\nAdvance Ruling ruled that 18% GST is applicable to Plastic Mechanical Liquid\nDispenser on 3<sup>rd<\/sup> July 2020 with retrospective effects from 15<sup>th<\/sup>\nNovember 2020.<\/p>\n\n\n\n<p>The Applicant imports\n\u201cPlastic Mechanical Liquid Dispensers\u201d and selling them in the local market.\nThese dispensers are used as the bottle caps used for dispensing liquid.<\/p>\n\n\n\n<p>The applicant submitted that they were not sure about the HSN of the imported goods, and other competitors were supplying the same product under HSN 8424 and 9616. So, it led to confusion, and they applied for Advance Ruling on the classification of the imported goods.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ruling<\/h3>\n\n\n\n<p>The bench of Sanjay Saxena and Mohit Agarwal ruled that that the imported Plastic Mechanical Liquid Dispenser should be classified under Chapter sub-heading 3926.90.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_GST_is_not_applicable_on_Local_Transportation_Services\"><\/span>5% GST is not applicable on\nLocal Transportation Services<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Rajasthan Authority of Advance Ruling ruled that 5% GST is not applicable on local transportation services on 2<sup>nd<\/sup> July 2020 with effect from 28<sup>th<\/sup> June 2017. The applicant is involved in the business of providing tourism services identified by the Main Tour Operator. <\/p>\n\n\n\n<p>The Applicant raised a single invoice in which all the services are shown as separate items for accounting purposes. Yet, the final amount charged by the Applicant from the Main Tour Operator is the full amount of all the services provided by the Applicant to the Tourist together. The applicant wanted the advance ruling on the issue of whether 5% GST is applicable under heading 9985(i) applicable on transaction which the Applicant intended to undertake a single invoice raised in local transportation services. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ruling<\/h3>\n\n\n\n<p>The applicant is representing only transportation with some subsidiary services and not accommodation; it does not satisfy the conditions stated under Serial No. 23 Chapter heading 9985 of Notification No. 11\/2017 Central Tax dated 28<sup>th<\/sup> June 2017, therefore, 5% GST is not applicable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Authority of Advance Ruling has laid down certain changes related to where GST is Applicable in case of various goods and services that is Micromanipulator System, Local transportation services, Plastic Mechanical Liquid dispenser, Maize bran and services provided to quarry workers by the state. To know more in details, you may please contact <a href=\"https:\/\/corpbiz.io\/\"><strong>CorpBiz<\/strong><\/a> professional for better understanding of the same.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/latest-orders-by-aar-on-different-segments-related-to-gst\/\">\nLatest Orders by AAR on Different Segments Related to GST<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Authority of Advance Ruling has specified various goods and services where GST is Applicable or not. Following are the Goods and Services- 18% GST chargeable on Micro-manipulator System The Gujarat Authority of Advance Ruling (AAR) ruled on 2nd July 2020 that 18% GST is Applicable on the Micromanipulator system with retrospective effect from November [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":16694,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[1019],"acf":{"service_id":"68"},"authorName":"Sakshi Srivastava","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/IMG-20180130-WA0007.jpg","authorDescription":"Sakshi has pursued B.B.A.LL.B.(IPR Hons.). She is an avid reader and is keen to gather and share her knowledge on the subjects relating to IPR, Company Law and GST. Priorly she has worked as a legal researcher and vide her articles she aims at improving the core knowledge of the subjects to the masses.","postViews":5105,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16689"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=16689"}],"version-history":[{"count":9,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16689\/revisions"}],"predecessor-version":[{"id":23299,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16689\/revisions\/23299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/16694"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=16689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=16689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=16689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}