Q-1 What should be the Correct Classification with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods” or “Supply of services” on the basis of the facts of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?
Ans- The nature of Supply is Supply of Goods .
Q-2 Whether Circular No.126/45\2019-GST dated 22\11\2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?
Ans- Not Answered as the nature of Supply is Supply of Goods.
Q-3 What should be the Correct HSN/SAC code Application to the said Supply?
Ans- HSN 7309
Q-4 What is Applicable Rate of Tax of GST based on Answers of Queries mentioned in Above Queries?
Ans- The Rate of GST is 18% (9% CGST & & 9% SGST or 18% IGST).
