GST on Soil / GST of Carting or Transportation?

13865 views 4 replies

Yogesh Gaikwad

Accountant

32 Points Joined August 2015

Hi Experts,

We are Pvt. Ltd. Company....

1) Soil supply (Earthfilling soil)

a) There is no HSN code and GST rate for soil on GST or HSN List, is it under residual products, please provide informations if any.

b) Supplying to SEZ Developer, as per my knowledge SEZ norms says itselt that all supply or services are exumpted from all kind of taxes, is it correct?

c) If correct, then which kind of bill we provide them as GST invoice with 0% or if taxes applicable then what are the GST rates for Soil (Goods), Transportation / Carting of Soil (Services) ?

d) We purchasing soil from farmer (unregistered with GST), and get transport services (from some registered and unregistered), is there any GST payable on RCM basis, if yes then please provide GST rates, if no please elaborate it with sections.

2) Carting / Transport Service

a) We are carting of aggregate from production place to buyer site, is it under GTA? shall be paid by service receiver?

b) in same case if we are service receiver(we are hiring vehicle for same work), then what will be our GST liability?

Please Reply ASAP

Thanks & Regards,

Yogesh Gaikwad

Replies (4)

Kuljit Katoch

2 Points Joined January 2018

hey did u get any reply..i too want to knw

Ali Ahmed Khan

CA Student

245 Points Joined August 2016

Kindly have a suggested answer to your question as follows

a) GST for Construction materials GST rate. Cement-28%,Steel - 18%,River Sand - 5%,Crush Sand - 5%,Aggregate - 5%,Marble and Granite-12-28%,Stone-5%,Red Bricks-5%,Fly Ash ,Bricks- 12%,Cement Block - 18%, HSN for River Sand - 5%, 2505 & for Crush Sand - 5%,Aggregate - 5%,Stone-5%,Red Bricks-5% is 2517

b & c) Supply to SEZ is similar to export & hence either submit LUT to your jurisdictional Commissioner of than no need to mention GST on Supply invoice OR charge IGST on supply to SEZ than paid to gov't & get refund of same.

d) Agriculture product is exempt from GST NOT FARMER, in other word if any taxable product is purchases from farmer not allied to Agriculture activity , shall be taxable ( THIS IS MY CONTENTION REQUIRED TO CROSS CHECK)

2) Karting (Carting)/ Transport a)Transporter who issue consignment note is called GTA, you seems to be not a GTA, hence you shall charge 18% GST on Karting as Rent of Transport vehicle to receiver. (HSN for Kartin/Renting of Transport Vehicle is 996601) b) similarly if you hire out vehicle you shall paid 18% to service provider if you are not GTA (RENTING OF TRANSPORT VEHICLE TO GTA IS EXEMPT UNDER GST).. .................

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