QUESTION

Please provide GST HSN Code For the following commodity and rate of GST also confirm weather GST Exemption is available on oxygen plant as per 44th meeting of gst council and Notification No. 05/2021-Central Tax (Rate) 1. Oxygen Gas Plant 2. Nitrogen Gas Plant 3. Plant base milk made with Raw Material Finger Millets/Sorghum/Amarnath/Oats.

ANSWER

The HSN codes requested by you are as follows;

1. Oxygen Gas Plant - 8419 60 00
2. Nitrogen Gas Plant - 8419 60 00
3. Plant base milk made with Raw Material Finger Millets/Sorghum/Amarnath/Oats - 2202 99 90

4.  Plant base milk made with Soyabean - 2202 99 10

Note : Notification 05/2021 Rate CGSTdoes not cover HSN 8419 60 00.(Reply dt.31/08/2021)