What would the GST rate for pachak or candy of amla like bajaj pachak and other product of similar nature? How to determine the GSt rate for footwear? What would to consider for determining the tax rate RSP or transaction value? Thanks & Regard

Reply— Amla candy is classifiable under HSN code 0811 and taxable @5% and other toffees are covered under HSN code 1704 and taxable @12%.

GST is never applicable on MRP.  MRP is always inclusive of GST. GST is calculated on the taxable value of goods manufactured. Taxable value is determined as per section 15 of the ACT. If taxable value of Footwear is not exceeding Rs. 1000/-, 5% GST is applicable otherwise 18%.