FAQs on
GST Rates inter alia clarify that prefabricated buildings, including portable
and mobile toilets, fall under heading 9406 and attract 18% GST, while battery
for mobile handsets shall fall under heading 8506 and attract 28% GST; ‘Retail
Sale Price’ (RSP) declared on the package of a commodity is inclusive of all
taxes including GST, but GST will be payable on the transaction value; In
respect of readymade garments, Govt. clarifies that ‘sale value’ of Rs. 1000
refers to transaction value, not RSP, and GST at 5% or 12% will apply
accordingly; Export Incentive Licenses like MEIS and SEIS fall under heading
4907 and attract 12% GST; Sarees, Dhotis and Rakhis will be classified and
taxed as per their constituent materials, states Govt. while clarifying the
rates for various commodities like chocolate ‘sandesh’ Bengali misti, Isabgul,
dried coconut, tobacco leaves, khari and hard butters, khoya / mawa, tamarind,
cotton seed oil cake, wet dates and pet food : FAQs on Rates
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