Question27:
what is GST rate and HSN code of Clay Tandoor (without fixing in Iron Drum) which is manufactured by clay (mud) and hair of goat.
Answer
Clay tandoor is covered under 4 Digit HSN 7321 and 8 digit tariff according to custom Act is 73218910.
We understand that clay tandoor can not be made without Iron and Steel. whereas product made by you might be used by manufacturer of clay tandoor as a part of clay tandoor.
Parts of HSN 7321 also covered under same 4 digit tariff heading in Goods rate Notification no. 01/2017-Integrated tax( Rate) whereas 8 digit tariff code of parts according to custom tariff is 73219000.
Applicable rate
on HSN 7321 and parts thereof is 18% according to S.no 235 of schedule III of
Amended Notification no.
01/2017-Integrated tax( Rate).
which is reproduced below:-
|
235. |
7321 |
[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]] |
(Reply dt. 27/3/2018)