GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR Issue What is the applicable GST rate on job work services for processing raw brass (HSN 7403) into brass statues (HSN 8306)? What is the correct HSN… Read More »
Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »
Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »