Our client giving milk packing service to dairy .Some dairy teling our client to charge 5% and some dairy telling 18% and some 0% ..please tell us hsn code and tax rate for the said service ..

Reply- Packaging service is classified under SAC 9985 and taxable @18% GST. 

Gujarat high court in case of M/S Gujarat Co-Operative Milk Marketing Federation Limited v/s Union of India dated 13.12.2019, held that, Milk chilling and Packing service provided by the contractors to the petitioners (Gujarat Co-operative Milk Marketing Federation Limited) are exempted by virtue of Serial No.24 of the table to Notification No.11/2017 – Central Tax (Rate) dated 28.6.2017.

Services by way of job work in relation to all Food and Food products falling under chapter 1 to 22 attracts 5% GST.