Q. 470 First, we registered the additional place of business in the existing GST registration certificate and got approved by the GST officer, after some days we amended the principal place of business with the address mentioned at an additional place of business and got approved by the officer. Now the amended GST registration certificate has the same address at the principal place of business and additional place of business. so do we need to amend the GST registration certificate again by deleting the additional place of business or what is if we keep the same address at the both the places. please suggest ?

Ans. You are required to keep one address as the principal place of business only. 

Q. 469 Hello, If any registered person send any Machinery or Genset for repair to another registered person, then, is there any requirement of filling ITC 04 by the person sending the Machinery for repair ?

Ans. The Form ITC-04 is used in respect of goods dispatched to a job worker or received from a job worker. In the above case, goods seem to be sent to another registered taxpayer. Hence, no requirement to file ITC-04.

Q. 468 PLEASE TELL HSN CODE OF PAPER CUP AND GST RATE ALSO ?

Ans. HSN code for paper cup is 4823 “OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPERPULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS” GST Rate – 18%