1. Who has to furnish a Letter of Undertaking?
Any registered person availing the option to supply goods or services for export/SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a bond or a Letter of Undertaking (LUT), binding himself to pay the integrated tax due along with the interest in the event of failure to export the goods or services.
2. How to file LUT?
Access the GST portal and login using valid credentials. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT) command.
3. What is to be filled in LUT?
GSTIN and Name (Legal Name) of the Taxpayer would get prefilled based on login. Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address and occupation of two independent and reliable witnesses. Taxpayer also needs to select all the points of self-declaration before filing the LUT.
4. What if I have already furnished a LUT and also got approval for it?
If a taxpayer has any LUT which was furnished manually and got approved by the Tax Authority for current Financial Year, then he can upload that LUT and file this online application for furnishing LUT to seek the online approval for that previous LUT.
5. Is it mandatory to record the manually approved LUT in online records?
It is not mandatory, but if you want to record the manually approved LUT to be available in online records then you can furnish it with online application.
6. Is there any limitation regarding the upload of previous LUT?
Only one previous LUT document not exceeding 2 MB in size can be uploaded in one application. To upload another LUT, taxpayer needs to file a new application.
7. Can I as a taxpayer save the LUT application during the process of filing?
Taxpayer will have the facility to save the application at any stage for 15 days. Saved application can be retrieved from Dashboard > Services > User Services > My Saved Applications.
8. Can I preview the LUT application?
Before signing and filing the application, taxpayer will have an option to Preview the application and save it in PDF format.
9. Who has to sign the LUT application?
Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC
10. How would I know that the process of furnishing LUT has been completed?
After successful filing, system will generate ARN and acknowledgement. You will be informed about successful filing via SMS and Email and you can also download the acknowledgement as PDF.
11. Can I view my LUT application after filing?
Taxpayer will be able to see his ARN under the Services > User Services > View My Submitted LUTs.
12. How would the LUT application be processed?
The processing of LUT is available online for Model 2 States. For Model 1 States, Tax Official may process LUT manually/ online, dependent on the facility available with States to process the LUT.
13. From where can I reply to notice issued by Tax Official?
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to reply to notice issued by Tax Official.
14. From where can I view the order issued by Tax Official?
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view the order issued by Tax Official.
15. What will happen if a Tax Official doesn’t process the LUT application?
If the LUT application is not processed by Tax Official within 3 working days, then the application will be deemed approved and the status of LUT application will be changed to “Deemed Approved”. When the application would be deemed approved after 3 working days, then an order copy will be generated through the GST Portal and order will be available for the taxpayer in the downloadable form. Alert will be sent to Tax Official on deemed approval along with intimation to the taxpayer.
16. What are the various status of the LUT application filed by the taxpayer?
The list below provides the list of statuses of the LUT application filed by the taxpayer:
- Submitted:Status of RFD-11 ARN after Taxpayer submits the application successfully
- Pending for Clarification:Status of RFD-11 ARN after LUT Processing officer issues notice for seeking clarification
- Pending for Order:Status of RFD-11 after Taxpayer submitted the reply for notice within 15 working days Or Taxpayer do not submit the order within 15 working days and system changes the status from pending for clarification to pending for order
- Approved:Status of RFD-11 ARN after Tax Official accepts the security furnished by Taxpayer
- Rejected:Status of RFD-11 ARN after Tax Official rejects the security furnished by Tax Official
- Deemed Approved:Status of RFD-11 ARN in case Tax Official doesn’t take any action within 3 working days
- 7.Expired:On the expiry of LUT application for the particular FY, the status of the LUT application will get changed to Expired at the end of the respective FY.
17. When can a Tax Official disable LUT filing by the taxpayer?
If a Tax Official is not satisfied with the conditions of furnishing LUT, then LUT Processing Officer may disable LUT for such taxpayer on the GST Portal.
18. Can a taxpayer raise request from GST Portal to enable LUT?
If LUT Processing Officer has disabled the furnishing of LUT for some taxpayer, then to get it enabled, taxpayer has to communicate to LUT Processing Officer physically. From GST Portal, taxpayer cannot raise the request to enable furnishing of LUT.
How can I as a taxpayer file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal?
To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following steps:
- Access the GST Portal atwww.gst.gov.inURL. The GST Home page is displayed.
- Login to the GST Portal with valid credentials.
- Click the Services > User Services > Furnish Letter of Undertaking (LUT)command.
- Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from theLUT Applied for Financial Yeardrop-down list.
- Click theChoose Filebutton to upload the previous LUT.
- Only PDF or JPEG file formats are allowed.
- Maximum file size for upload is 2 MB.
- Select the declaration checkboxes.
- In the Name, Address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.
- In thePlace of Filing LUTfield, enter the place.
- In theName of Primary/ Other Authorized Signatorydrop-down list, select the name of authorized signatory.
- In thePlace field, enter the place where the form is filed.
- In case you want to save the form and retrieve the form later, click theSAVEbutton to save the form.
A confirmation message is displayed that application is saved successfully.
Note: You can navigate to Services > User Services > My Saved Applications to retrieve the saved application later.
- Click the PREVIEW button to preview the form.
The form is displayed in the PDF format.
- Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.
Note: If you have saved the form and retrieving it later, you need to select the name of authorized signatory and enter the place where the form is filed before filing the form.
- Click thePROCEEDbutton.
- Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
- Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.
- The system generates an ARN and displays a confirmation message.
- GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
- You can click the DOWNLOAD button to download the acknowledgement.
Note: You can click the DOWNLOAD button to download the acknowledgement.
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Category: GST Refund
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Category: GST Assessment
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Category: GST E-way
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Category: GST Input Tax Credit
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Category: GST Invoice
Category: GST Act
- Section 1 of GST – Short title, extent and commencement
- Section 3 of GST – Officers under GST Act-key points
- Section 5 of GST – Powers of officers under GST
- Section 6 of GST – Authorisation of officers of State tax or Union territory tax
- Section 4 of GST Act– Appointment of officers
- Section 13 of GST Act 2017 – Time of supply of services
- Section 21 of GST – Manner of recovery of credit distributed in excess
- Section 14 of GST – Change in rate of tax in respect of supply of goods or services
- Section 7 of GST – Scope of supply under GST Regime
- Section 15 of GST – Value of Taxable Supply under GST Regime
- Section 8 of GST – Tax liability on composite and mixed supplies
- Section 16 of GST – Eligibility and conditions for taking input tax credit
- Section 9 of GST – Levy and collection
- Section 17 of GST – Apportionment of credit and blocked credits
- Section 10 of GST – Composition levy
- Section 18 of GST – Availability of credit in special circumstances
- Section 11 of GST – Power to grant exemption from Tax
- Section 19 of GST – Taking input tax credit in respect of inputs and capital goods sent for job work
- Section 12 of GST – Time of supply of goods under GST
- Section 29 of GST – Cancellation of registration
- Section 22 of GST – Persons liable for registration
- Section 30 of GST – Revocation of cancellation of registration
- Section 23 of GST – Persons not liable for registration
- Section 31 of GST – Tax invoice
- Section 24 of GST – Compulsory registration in certain cases
- Section 32 of GST – Prohibition of unauthorised collection of tax
- Section 25 of GST – Procedure for registration
- Section 33 of GST – Amount of tax to be indicated in tax invoice and other documents
- Section 26 of GST – Deemed registration
- Section 27 of GST – Special provisions relating to casual taxable person and non-resident taxable person
- Section 35 of GST – Accounts and other records
- Section 28 of GST – Amendment of registration
- Section 37 of GST – Furnishing details of outward supplies
- Section 45 of GST – Final return under GST Act 2017
- Section 38 of GST – Furnishing details of inward supplies
- Section 39 of GST – Furnishing of returns
- Section 40 of GST – First return under GST Act 2017
- Section 41 of GST – Claim of input tax credit and provisional acceptance thereof
- Section 42 of GST – Matching, reversal and reclaim of input tax credit
- Section 43 of GST – Matching, reversal and reclaim of reduction in output tax liability
- Section 36 of GST – Period of retention of accounts
- Section 44 of GST – Annual return under GST Act 2017
- Section 46 of GST – Notice to return defaulters
- Section 47 of GST – Levy of late fee
- Section 48 of GST – Goods and services tax practitioners
- Section 49 of GST – Payment of tax, interest, penalty and other amounts
- Section 50 of GST – Interest on delayed payment of tax
- Section 53 of GST – Transfer of input tax credit
- Section 61 of GST – Scrutiny of returns as per GST Act
- Section 54 of GST – Refund of tax
- Section 62 of GST – Assessment of non-filers of returns
- Section 55 of GST – Refund in certain cases
- Section 56 of GST – Interest on delayed refunds
- Section 57 of GST – Consumer Welfare Fund
- Section 58 of GST – Utilisation of Fund
- Section 51 of GST – Tax deduction at source
- Section 59 of GST – Self – assessment as per GST Act
- Section 52 of GST – Collection of tax at source
- Section 60 of GST – Provisional assessment
- Section 63 of GST – Assessment of unregistered persons
- Section 64 of GST – Summary assessment in certain special cases
- Section 65 of GST – Audit by tax authorities
- Section 66 of GST – Special audit as per GST Act
- Section 68 of GST – Inspection of goods in movement
- Section 70 of GST – Power to summon persons to give evidence and produce documents
- Section 71 of GST – Access to business premises
- Section 74 of GST – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts
- Section 75 of GST – General provisions relating to determination of tax
- Section 76 of GST – Tax collected but not paid to Government
- Section 78 of GST – Initiation of recovery proceedings
- Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government
- Section 72 of GST – Officers to assist proper officers
- Section 73 of GST – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts
- Section 34 of GST – Credit and debit notes
- Section 69 of GST – Power to arrest as per GST Act
- Section 174 of GST – Repeal and Saving
- Section 174 of GST – Repeal and Saving
- Section 172 of GST – Removal of difficulties
- Section 171 of GST – Anti-profiteering measure
- Section 170 of GST – Rounding off of tax, etc
- Section 169 of GST – Service of notice in certain circumstances
- Section 168 of GST – Power to issue instructions or directions
- Section 167 of GST – Delegation of powers
- Section 166 of GST – Laying of rules, regulations and notifications
- Section 164 of GST – Power of Government to make rules
- Section 161 of GST – Rectification of errors apparent on the face of record
- Section 160 of GST – Assessment proceedings, etc., not to be invalid on certain grounds
- Section 159 of GST – Publication of information in respect of persons in certain cases
- Section 158 of GST – Disclosure of information by a public servant
- Section 157 of GST – Protection of action taken under this Act
- Section 154 of GST – Power to take samples
- Section 153 of GST – Taking assistance from an expert
- Section 152 of GST – Bar on disclosure of information
- Section 151 of GST – Power to collect statistics
- Section 150 of GST – Obligation to furnish information return
- Section 149 of GST – Goods and services tax compliance rating
- Section 148 of GST – Special procedure for certain processes
- Section 147 of GST – Deemed exports under GST Act
- Section 146 of GST – Common Portal under GST Act
- Section 145 of GST – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 144 of GST – Presumption as to documents in certain cases
- Section 143 of GST – Job work procedure under GST Act
- Section 142 of GST – Miscellaneous transitional provisions
- Section 141 of GST – Transitional provisions relating to job work
- Section 140 of GST – Transitional arrangements for input tax credit
- Section 139 of GST – Migration of existing taxpayers
- Section 138 of GST – Compounding of offences
- Section 137 of GST – Offences by companies under GST Act
- Section 136 of GST – Relevancy of statements under certain circumstances
- Section 135 of GST – Presumption of culpable mental state
- Section 134 of GST – Cognizance of offences
- Section 133 of GST – Liability of officers and certain other persons
- Section 132 of GST – Punishment for certain offences
- Section 131 of GST – Confiscation or penalty not to interfere with other punishments
- Section 130 of GST – Confiscation of goods or conveyances and levy of penalty
- Section 129 of GST – Detention, seizure and release of goods and conveyances in transit
- Section 128 of GST – Power to waive penalty or fee or both
- Section 127 of GST – Power to impose penalty in certain cases
- Section 126 of GST – General disciplines related to penalty
- Section 125 of GST – General penalty as per GST Act
- Section 124 of GST – Fine for failure to furnish statistics
- Section 123 of GST – Penalty for failure to furnish information return
- Section 122 of GST – Penalty for certain offences
- Section 121 of GST – Non appealable decisions and orders
- Section 120 of GST – Appeal not to be filed in certain cases
- Section 119 of GST – Sums due to be paid notwithstanding appeal, etc
- Section 118 of GST – Appeal to Supreme Court
- Section 117 of GST – Appeal to High Court
- Section 116 of GST – Appearance by authorised representative
- Section 115 of GST – Interest on refund of amount paid for admission of appeal
- Section 114 of GST – Financial and administrative powers of President
- Section 113 of GST – Orders of Appellate Tribunal
- Section 112 of GST – Appeals to Appellate Tribunal
- Section 111 of GST – Procedure before Appellate Tribunal
- Section 110 of GST – President and Members of Appellate Tribunal
- Section 109 – Constitution of Appellate Tribunal and Benches thereof
- Section 108 of GST – Powers of Revisional Authority
- Section 107 of GST – Appeals to Appellate Authority
- Section 106 of GST – Procedure of Authority and Appellate Authority
- Section 105 of GST – Powers of Authority and Appellate Authority
- Section 104 of GST – Advance ruling to be void in certain circumstances
- Section 103 of GST – Applicability of advance ruling
- Section 102 of GST – Rectification of advance ruling
- Section 101 of GST – Orders of Appellate Authority
- Section 100 of GST – Appeal to Appellate Authority.
- Section 99 of GST – Appellate Authority for Advance Ruling
- Section 98 of GST – Procedure on receipt of application
- Section 97 of GST – Application for advance ruling
- Section 96 of GST – Authority for advance ruling
- Section 95 of GST – Definitions as per GST Act
- Section 94 of GST – Liability in other cases
- Section 93 of GST – Special provisions regarding liability to pay tax, interest or penalty in certain cases
- Section 92 of GST – Liability of Court of Wards, etc
- Section 91 of GST – Liability of guardians, trustees, etc
- Section 90 of GST- Liability of partners of firm to pay tax
- Section 89 of GST – Liability of directors of private company
- Section 88 of GST – Liability in case of company in liquidation
- Section 87 of GST – Liability in case of amalgamation or merger of companies
- Section 86 of GST – Liability of agent and principal
- Section 85 of GST – Liability in case of transfer of business
- Section 84 of GST – Continuation and validation of certain recovery proceedings
- Section 83 of GST – Provisional attachment to protect revenue in certain cases
- Section 82 of GST – Tax to be first charge on property
- Section 81 of GST – Transfer of property to be void in certain cases
- Section 80 of GST – Payment of tax and other amount in instalments
- Section 20 of GST – Manner of distribution of credit by Input Service Distributor
Category: GST Rate
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- GST Rate & HSN Code for Machinery, Lab Chemicals, Drugs & Medicines – Chapter 98
- GST Rate & HSN Code for Paintings, Decoratives & Sculptures – Chapter 97
- GST Rate & HSN Code for Pencil, Lighter & Toiletries – Chapter 96
- GST Rate & HSN Code for Children Toys, Table & Board Games & Sports Goods – Chapter 95
- GST Rate & HSN Code for Furniture, Bedding & Lightings – Chapter 94
- GST Rate & HSN Code for Military Weapons & Firearms – Chapter 93
- GST Rate & HSN Code for Musical Instruments – Chapter 92
- GST Rate & HSN Code for Watches & Clocks – Chapter 91
- GST Rate & HSN Code for Instruments of Medical, Chemical & Astronomy – Chapter 90
- GST Rate & HSN Code for Cruise Ships & Boats – Chapter 89
- GST Rate & HSN Code for Balloons, Parachutes & Airlift Gear – Chapter 88
- GST Rate & HSN Code for Tractors & Motor Vehicles – Chapter 87
- GST Rate & HSN Code for Railway Locomotives & Parts – Chapter 86
- GST Rate & HSN Code for Industrial Machinery – Chapter 84
- GST Rate & HSN Code for Electrical Parts & Electronics – Chapter 85
- GST Rate & HSN Code for Locks & Metal Bindings- Chapter 83
- GST Rate & HSN Code for Hand Tools & Cutlery – Chapter 82
- GST Rate & HSN Code for Tin Rods & Sheets – Chapter 81
- GST Rates for Tin Rods & Sheets – HSN Codes for Chapter 80
- GST Rate & HSN Code for Zinc Rods & Sheets – Chapter 79
- GST Rate & HSN Code for Lead Rods & Sheets – Chapter 78
- GST Rate & HSN Code for Aluminium Rods & Sheets – Chapter 76
- GST Rate & HSN Code for Unwrought Nickel & Mattes – Chapter 75
- GST Rate & HSN Code for Copper Mattes & Alloys – Chapter 74
- GST Rate & HSN Code for Iron Tubes & Sheets – Chapter 73
- GST Rate & HSN Code for Ferro Alloys & Wastes – Chapter 72
- GST Rate & HSN Code for Precious Stones – Chapter 71
- GST Rate & HSN Code for Glasses, Mirrors, Flasks – Chapter 70
- GST Rate & HSN Code for Bricks, Blocks & Ceramics – Chapter 69
- GST Rate & HSN Code for Monumental & Building Stones – Chapter 68
- GST Rate & HSN Code for Artificial flowers, Wigs & False Beards – Chapter 67
- GST Rate & HSN Code for Umbrellas & Accessories – Chapter 66
- GST Rate & HSN Code for Hats & Accessories – Chapter 65
- GST Rate & HSN Code for Shoes & Footwear Products – Chapter 64
- GST Rate & HSN Code for Blankets & Bedsheets – Chapter 63
- GST Rate & HSN Code for Men & Women Jackets, Coats & Garments – Chapter 62
- GST Rate & HSN Code for Men & Women Clothing – Chapter 61
- GST Rate & HSN Code for Pile,Wrap Knit,Tarry & Croched fabrics – Chapter 60
- GST Rate & HSN Code for Rubberised textile fabrics, Convayer belts – Chapter 59
- GST Rate & HSN Code for Labels, Bades, Woven pile & Chennile, Terry towelings – Chapter 58
- GST Rate & HSN Code for Carpets & Floor coverings textile Handlooms – Chapter 57
- GST Rate & HSN Code for Towels, Napkins, ropes & Netting materials – Chapter 56
- GST Rate & HSN Code for Synthetic felament tows & Polyster staple fiber – Chapter 55
- GST Rate & HSN Code for Synthetic felaments, Woven fabrics & Rayons – Chapter 54
- GST Rate & HSN Code for Flex raw, Vegetable materials & Paper yarn – Chapter 53
- GST Rate & HSN Code for Cotton materials, Synthetics & Woven fabrics – Chapter 52
- GST Rate & HSN Code for Wool materials & Waste, Animal Hairs – Chapter 51
- GST Rate & HSN Code for Silk Worm Coccon, Yarn, Waste & Woven Fabrics – Chapter 50
- GST Rate & HSN Code for Printed Books, Brochures, Newspapers – Chapter 49
- GST Rate & HSN Code for Newsprint, Uncoated paper & paperboard – Chapter 48
- GST Rate & HSN Code for Mechanical & Chemical woodpulp – Chapter 47
- GST Rate & HSN Code for Plaiting Materials, Basketwork – Chapter 46
- GST Rate & HSN Code for Natural Cork, Shuttlecock Cork – Chapter 45
- GST Rate & HSN Code for Fuel wood, Wood Charcoal – Chapter 44
- GST Rate & HSN Code for Raw Fur Skins, Articles of apparel – Chapter 43
- GST Rate & HSN Code for Trunks, Suit-cases, Vanity cases – Chapter 42
- GST Rate & HSN Code for Raw hides & Skins, Leather – Chapter 41
- GST Rate & HSN Code for Rubber, Plates, Belt, Condesnsed Milk – Chapter 40
- GST Rate & HSN Code for Polymers, Polyethylene, Cellulose – Chapter 39
- GST Rate & HSN Code for Insecticides, Artificial Carbon & Graphite – Chapter 38
- GST Rate & HSN Code for Photographic & Cinematographic Films – Chapter 37
- GST Rate & HSN Code for Propellants, Explosives, Fuses, Fireworks – Chapter 36
- GST Rate & HSN Code for Casein, Albumin, Gelatin, Enzymes – Chapter 35
- GST Rate & HSN Code for Soaps, Waxes, Polish products – Chapter 34
- GST Rate & HSN Code for Essential Oils, Beauty Products – Chapter 33
- GST Rate & HSN Code for Tanning & Colouring Products – Chapter 32
- GST Rate & HSN Code for Drugs & Pharmaceuticals – Chapter 30
- GST Rate & HSN Code for Hydrocarbons – Cyclic & Acyclic – Chapter 29
- GST Rate & HSN Code for Gases & Non Metals – Chapter 28
- GST Rate & HSN Code for Fossil Fuels – Coal & Petroleum – Chapter 27
- GST Rate & HSN Code for Mineral Ores & Slags – Chapter 26
- GST Rate & HSN Code for Salts & Sands – Chapter 25
- GST Rate & HSN Code for Tobacco, Stemmed & Stripped – Chapter 24
- GST Rate & HSN Code for Flours, Meals & Pellets – Chapter 23
- GST Rate & HSN Code for Water – Mineral & Aerated – Chapter 22
- GST Rate & HSN Code for Tea & Coffee Extract & Essence – Chapter 21
- GST Rate & HSN Code for Edible Plants – Fruits, Nuts & Juices – Chapter 20
- GST Rate & HSN Code for Pizza, Cake, Bread, Pasta & Waffles – Chapter 19
- GST Rate & HSN Code for Chocolate & Cocoa Products – Chapter 18
- GST Rate & HSN Code for Sugar, Jaggery, Honey & bubble Gums – Chapter 17
- GST Rate & HSN Code for Preserved/Prepared Food Items – Chapter 16
- GST Rate & HSN Code for Fats, Oils & Waxes their Fractions – Chapter 15
- GST Rate & HSN Code for Vegetable Material & Products – Chapter 14
- GST Rate & HSN Code for Gums, Resins, Vegetable SAP & Extracts – Chapter 13
- GST Rate & HSN Code for Oil Seeds, Fruit & Part of Plants – Chapter 12
- GST Rate & HSN Code for Milling Industry Products – Chapter 11
- GST Rate & HSN Code for Edible Grains – Chapter 10
- GST Rate & HSN Code for Tea, Coffee & Spices – Chapter 9
- GST Rate & HSN Code for Fruits & Dry Fruits – Chapter 8
- GST Rate & HSN Code for Vegetables – Chapter 7
- GST Rate & HSN Code for Live Trees & Plants – Chapter 6
- GST Rate & HSN Code for Non Edible Animal Products – Chapter 5
- GST Rate & HSN Code for Eggs, Honey & Milk Products – Chapter 4
- GST Rate & HSN Code for Fish Meat & Fillets – Chapter 3
- GST Rate & HSN Code for Meat & Edible Offal of Animals – Chapter 2
- GST Rate & HSN Code for Live Animals, Bovine & Poultry – Chapter 1
Category: GST TDS
Category: GST Transitional Provision
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- What is Anti-profiteering Rules, 2017 Under GST(18points)
- Invoicing under GST
- ITC claim on Stock and Transition Forms TRAN-1, TRAN-2
- How to pass accounting entries under GST
- Tax Impact on Goods Sold Prior to GST, but Returned after GST
- Transition Provisions for Goods in Transit under GST
Category: GST Updates & News
- Forthcoming changes in E-Way Bill System
- GST on under-construction flats slashed to 5%, affordable housing to 1%