Q. 506 My query is regarding Six Digit HSN code of Storage of Agriculture Products on which GST is Nil Please provide the HSN Code of the above said services ?

Ans. For storage of agricultural products, you can use SAC Code 998611 “Support services to agriculture, hunting, forestry, fishing, mining and utilities”- nil rated. 

Q. 505 One of our service vendors filed the GSTR1 for the month of April 2019 and May 2019, and the same was shown in GSTR2A in the respective months. Accordingly, we have availed the ITC in the respective months while filing the GSTR3B. The said service vendor failed to file the GSTR3B for the said respective months. The GST officer cancelled the service vendor GSTIN on 30-06-2019. Now we have received the GST ASMT 10 from the GST officer stating that to explain the reason to why ineligible ITC claimed from GSTR3B non-filers. So you are requested to kindly suggest what should be the answer to be given by us. Your immediate response on the same is highly appreciated ?

Ans. Since one of the conditions mentioned in section 16 of the CGST Act is tax charged in respect of such supply has been actually paid to the government, and it is not met therefore, you will not be able to claim such ITC. However, you are required to submit details and justify that you have appropriately paid the taxes and claimed ITC as per law. However, the above matter is a very subjective matter of litigation. 

Q. 504 We have the bill of entry dated 30-03-2020 against which we paid on 31-03-2022 to the Customer dept. however, the challan date was 01-04-2020. On 31-03-2022 we got clearance from the custom dept and and got the materials on the same day in my factory. Now the GST officer has issued the GST ASMT -10 asking us that excess ITC claimed in GSTR3B/9 which is not confirmed in GSTR2A or 8A of GSTR9. So please suggest what should be the our reply to GST dept as against the notice ?

Ans. In the case of Imports, there is no requirement of mapping GSTR-2A.