CBEC clarifications: Sweets to attract 5 per cent GST, no GST on kalava rakhis

New Delhi: The classic Bengali sweet sandesh will attract 5 per cent GST, whereas fresh isabgol seeds, used to treat digestive problems, will not attract the new levy.

In a set of FAQs on the Goods and Services Tax, the Central Board of Excise and Customs (CBEC) on Thursday clarified that rakhi, in form of kalava or raksha sutra, will attract nil GST. Any other rakhi would be classified as per its constituent material and attract GST accordingly.

It said nail polish will attract 28 per cent GST, while lac or shellac bangles will attract 3 per cent rate -- commensurate with the rate on precious metals.

Kulfi, idli dosa batter would attract 18 per cent, while wet dates would attract 12 per cent levy.

Clarifying on tax rates on various items, the CBEC said khoya or mawa would attract 5 per cent GST, while dog or cat food will attract 18 per cent levy. "Sandesh, whether or not containing chocolate, (will) attract 5 per cent GST," the FAQ said.

Also, fresh isabgol seeds will attract nil GST, while dried or frozen isabgol seeds attract 5 per cent. Also, isabgol husk will attract 5 per cent levy.

Fresh tamarind will attract nil GST, while dry ones will attract 12 per cent rate.

Hair rubber bands will attract 28 per cent levy, as will battery for mobile handsets.