माल और सेवा कर परिषद Goods & Se₹vices Tax Council

1. Applicability of a notification issued under the provisions of this Act

2. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

1. Whether PTFE braided gland packing, manufactured by interlocked/cross plaited braiding of pure PTFE fibre yarn into flexible packing supplied in coils for use as stuffing-box packing in industrial valves, centrifugal pumps, reciprocating pumps and rotary equipment across chemical, pharmaceutical, food, engineering and other process industries, is classifiable under: 

(a) HSN 59119090 (Textile products and articles, for technical uses-Other) OR

 (b) HSN 39209949 (Other articles of plastics) OR

 (c) Any other appropriate HSN code, and what is the applicable GST rate thereon?

1. Correct HSN for plastic twine (sutli). 

2. Correct GST rate to charge on plastic twine (sutli).

Q1) Whether the services in relation to the transportation of goods supplied to M/s Mahesh Transport, Gujarat (GSTIN: 24AIMPG0917C1ZS) by the Applicant, being a Goods Transport Agency, are either exempt in terms of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 or taxable as per Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017. 

1. The application filed by M/s Mahesh Transport Company, GSTIN 08ABAFM4301M2ZC, under Section 97 of the CGST Act, 2017 read with the RGST Act, 2017 is rejected as not maintainable, in view of the bar contained in the first proviso to sub-section

 (2) of Section 98 of the said Acts. Hence, the question raised at Q1, is not answered. This order disposes of the application at the threshold and shall not be construed as expressing any view, one way or the other, upon the merits of the classification of the applicant’s supply or upon its taxability or exemption under the said notifications, for the reasons recorded as above.

1. Whether "Semen Sorting Services" would qualify as an exempt service under GST, similar to the exemption granted to semen doses?

2. Can we classify "Semen Sorting Services" under SAC code 9986?

3. In the absence of a specific notification or classification, under which HSN/SAC code should "Semen Sorting Services" be categorized?

withdraw

(1) Whether GST rate of @5% or 18%is applicable on the job work services of offset printing provided by the applicant on Kraft Paper and Duplex Paper supplied by the Corrugated box manufacturer/Packaging Industries w.e.f. 22.09.2025, in terms of Notification No.15/2025-Central Tax (Rate) dated 17.09.2025? 

(2) Whether paper cutting charges, paper sheet loading charges, bundle unloading charges and plate charges shown separately on Sale invoice, are ancillary to and form part of the principal supply of printing services, and whether the same GST rate applicable to printing service would apply to such charges?

withdraw

1. Whether the product, in question, Ophthalmic Binocular Surgical Microscope shall merit classification under the CTH 9018 of the Custom Tariff Act, 1975 or otherwise.

 2. Whether the goods Ophthalmic Binocular Surgical Microscope fall within the Sr.No.483 of Schedule-I of Notification No. 9/2025-CT (Rate) dated 17.09.2025 or otherwise.

(i) What is the correct classification and applicable GST rate on Washing/Laundry Soap (in BAR or CAKE form) used for washing clothes or toilet purposes as per Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 effective from 22.09.2025? 

(ii) Whether such Washing/Laundry Soap for clothes and crockeries falls under the same GST rate and classification as Toilet Soap or under a separate tariff heading? 

(iii) What are the applicable 8 digit HSN codes and Rate of GST for Washing Soap, Laundry Soap, Crockeries Soaps and Toilet Soap under GST law?