GST rate query

Tax rate on Leather accessories?

12% GST RATE;

All goods, that is leather further prepared, etc. [4107 to 4115]

. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. 4107 to 4111 Blank in Tariff.

2. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114.

3. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114.

4. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

5. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

DESCRIPTION OF SERVICES GST RATE

1 Transport of goods by rail 5%

2 Transport of passengers by rail (other than sleeper class) 5%

3 Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply) 5%

4 Transport of passengers by air in economy class 12%

5 Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day 12%

6 Services provided by foreman of chit fund in relation to chit 12%

7 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient] 12%

8 Supply of Food/drinks in restaurant having licence to serve liquor 18%

9 Gambling; 28% 10 Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28%