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Mehandi and Mehandi Cone GST Rate Confusion

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..... Mehandi and Mehandi Cone GST Rate Confusion
Query (Issue) Started By: - ShubhaDeep Roy Dated:- 16-11-2017 Last Reply Date:- 17-11-2017 Goods and Services Tax - GST
Got 5 Replies
GST
Dear Sir, As Mehandi and Mehandi Cone is derived from Henna Plant hence both should be considered as Vegetable product. Also it is covered under Agro Industry which again denotes the same that both the p .....

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..... roducts is a Vegetable product. With the above two definitions both should clearly come under HSN 1404. Can you please help me in getting the actual GST Rate on these products as it is not mentioned clearly anywhere and I am finding it difficult to deal with it. With Regards, ShubhaDeep Roy Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Schedule III Sl. No. 4 & 5 of Notifica .....

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..... tion No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended "Bidi wrapper leaves (tendu)" falling under Heading No. 1404 90 10 and "Indian katha" falling under Heading No. 1404 90 50 are liable to gst @ 9%. According to Schedule I Sl. No. 78 of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended " Vegetable products not elsewhere specified or include .....

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..... d such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] are chargeable to gst @ 2.5%. In my opinion Mehandi and Mehandi Cone will fall under heading 1404 will attract gst @2.5% since it is vegitable product not elsewhere specified or i .....

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..... ncluded. Reply By Rajagopalan Ranganathan: The Reply: Sir, In continuation of my reply dated 16.11.2017 betal leaves falling under heading 1404 90 40 will attract 'Nil' rate of gst vide Sl. No. 93 of the Schedule appended to Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended Reply By MARIAPPAN GOVINDARAJAN: The Reply: Nice explanation by Renganathan Sir Reply By KA .....

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..... STURI SETHI: The Reply: In support of the reply of Sh.Rangnathan, Sir, here is case law which clears the classification of Heena Cone under HSN 1404. Though it pertains to pre-GST era still it is relevant to post here on the issue. 2015 (328) E.L.T. 468 (Tri. - Del.) = NEHA HERBALS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I [ 2015 (12) TMI 10 - CESTAT NEW DELHI ] Reply By Ganeshan .....

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..... Kalyani: The Reply: The classification of pre GST era holds good in GST. Notification 1/2017-CT (Rate) consists of HSN wise tax rate.
Discussion Forum - Knowledge Sharing .....

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