mandamus commanding and directing the
respondents in light of the incorrect GST Rate
/HSN Codes, as ought to have been correctly
specified by the Bidders ... GST, all
the bidders, tenderers must ensure that they are
GST compliant and their quoted tax structure/rates
are as per the GST norms. This
would fall under Chapter 84 of the GST Tariff of India declared by the GST Council and HSN Code 84148030 is relevant for "Turbo ... GST rate (GST value). The bidders selected as L-1 , L-2 and L-3 had quoted GST @ 5%, whereas the petitioner quoted 18% GST
Requested Comments
No. GST GST Rate
Rate (%) (%)
18. Flavoured 2202 12% Clarification 1.The Explanatory Notes to
Milk that it is HSN describe the goods ... GST in 2022
(56) GSTL 36 (App AAR GST-TN) reads as
under:-
18. Flavoured 2202 12% Clarification 1.The Explanatory Notes to HSN
Milk
chargeable as plastic Geo
Membrane being an article of plastic to GST under HSN Code
39269090.
6. The petitioner has explained in detail the process ... said
petition and the Geo Grid are classified under HSN Code
59111000 under GST regime at the discounted rate of 12%
Adv. However, in view
procurement of Battery (HSN 8507), Solar Panel (HSN 8541) and also as
receiving Job Work Services (HSN 9988) attracting GST @ 28%, 5% and
18% respectively ... goods and
services as "Solar Power Generating Unit" (HSN 8543) attracting GST @
5% and by way of "Other Support Services" (HSN
Cattle Feed(Spent Grain) under HSN 1104 instead of HSN 2303
and clearing/supplying the same on `Nil' GST rate while HSN
2303 attracts ... Cattle Feed (Spent Grain) under
HSN 1104 instead of HSN 2303 and clearing/supplying the same
on `Nil' GST rate while HSN 2303 attracts
KGST/CGST ACT 2017 BEARING NO. DCCT(AUDIT)/HSN/GST-
ADT/DRC-07/2024-25/T-650 DTD 12.08.2024 ENCLOSED AT
ANNEXURE-E PASSED ... KGST/ CGST Act, 2017 bearing
No.D.C.C.T.(Audit)/HSN/GST-ADT/DRC-07/2024-25/T-
650 dated 12.08.2024 enclosed at Annexure
GST @ 12%. Hence, an
Authorisation dated 20.01.2020 for inspection in FORM GST INS-02
was issued by the Additional Director, Directorate General of GST
Intelligence ... stated that in consultation with their auditors they have changed the
GST HSN of flavoured milk/milk shakes to 0403 with GST
find that the appellant has
purchased a Prefabricated Building classifiable under
GST HSN Code 9406 from M/s. Eveready Industries
Ltd. Now a prefabricated building ... Eveready Industries Ltd that they have supplied goods
classifiable under GST HSN Code 9406 to the
appellant which is not specified in Section
System of Nomenclature (HSN), the way
Customs Tariff and Central Excise Tariff have been
broadly based on HSN. Heading 2701 of GST Tariff covers
coal ... under the GST law. This position i.e.
paying total 5% GST on waste coal in accordance with
the rates of GST prescribed against
