Same HSN code for two different rates

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HSN code 30049011 is mentioned for 5% rate of materials and also for 12% rate of materials. Why is like dat?

I came to know a there was official notifications from the department that 5% is for classical items and 12% is for Patent items. Can anyone please give the clarity on this otherwise share that circular?

Thanks
Replies (1)

 

It has been clarified that though both machine and parts are classified under the same HSN upto 4 digit, the rate of GST is different.


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