Ambiguity in HSN code

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I agree & disagree with devinder sharma specially for Retailer this hsn code is somuch confusing and tax dept., authorities itself confused, see branded garments & unbranched garments tax is diff., but hsn code is same how to charge tax in that case, designer cloth shops charge 12% gst whereas branded cloth shops charge 18% gst so what is the criteria of hsn code secondly for handicrafts/items made with diff materials like steel,brass,wood falls in diff hsn code and again tax dept itself not sure about what rate to be charged 18 or 28, like this there are lot of confusions going on presently and nothing is clear or tax dept itself in confusion of tax rates !! and for small retailer exporters of garments/goods with nominal value and occasionally this bond or Lut again confusion and when clarified with tax dept., they are also not sure they say bank guarantee/bond and some say LUT will do, this confusion is not clear till date !! becos these retailers are not regular exports most of time sell to b2c consumers and only exports on receipt of ordered goods for customers who select & pay the advance/payment before delivery of the goods and that too very noninal value !! (say 500 dollars twice in a year or 1000 euros in a year etc.,) more  

Dear Ashok Kothare. 8504 appears only in 28%.However the same material can have different HSN code in invoice depending on the application of the product. For example if your product with HSN code 8504 is supplied for a project in oil exploration power generation etc,you can use 9801 and charge 18%. The same product can have two different HSN but same HSN code will not be there in two different tax rates. If you have such situation of same HSN code appearing in two different Tax bracket please let me know. more  

Govt must clarify that, where 2 HSN Code for one same item with 2 different tax slab, lower tax slab be applicable. So the people will be charged less and will not loose anything. This clarification will arrest corruption. However when it will be noticed by govt. authority they may argue internally and set (fix) one single tax slab. But till than only lower tax slab will be charged from people. Why I am saying this because every person is having fundamental right to pay minimum amount of a similar product / service. This is the govt mistake they have fixed 2 slab for one item, hence should be punished with lower realisation. more  

These two entries related to 8504 are two distinct entities. Rate of 18% is prescribed for Transformers Industrial Electronics, Electrical Transformers and Static Convertors (UPS). Products not answering the aforesaid description but under 8504 are taxable at 28%. Therefore, there is no overlap in the entries. However, for the sake of argument, if a product answers the description of both the entries, then it would be taxed as product which it is most akin to. It the ambiguity still cannot be resolved, then in such cases the lower of the two rate will apply. more