Creator: TheProTalks
2325 Points
Posted on 01 August 2017
If you are asking about waste under HSN Code 5103 then please read the descripttion first i.e. Waste of wool or of fine or coarse animal hair. As for Dog chew, as this is Pet food thus the GST Rate is 18%
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The descripttion under HSN 0% schedule as prescribed under thenotification refers to aquatic feed, poultry feed, cattle feed andnot HSN code 23091000 which covers Dog and Cat food put for retailsales.
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The HSN 2309 which is mentioned under 0 per cent category is inthe context of prawns and shrimp feeds (aquatic feed). There is noreference of animal feed, under which pet food (HSN code 23091000)is covered.
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In view of the above, since pet food is not specifically coveredunder the descripttion of 0 per cent and 5 per cent category, thesame will be classified under the residual rate of 18 per cent GST,he said.