Q. 406 HSN Code of RICE BRAN not available i.e. 23022020 ?

Ans. The HSN code provided by you is not appropriate. It needs to be reclassified. 

Q. 405 Whether it is possible for a registered transporter to report some of the supplies under Reverse Charge in GSTR-1 and some under Forward Charge? The supplier transporter has not made any declaration on the tax invoice as provided in N/N 05/2022 dt. 13.07.2022. The query is raised as some of the customers of the transporter supplier, being individual, are not covered by RCM and hence tax has to be charged on forward charge, whereas some of the customers are under RCM for which separate reporting is done in GSTR-1 under the category of RCM applicable ?

Ans. Yes, as per the notification no. 05/2022 -CT(R ) GTA can opt to discharge tax liability under forward charge at the rate of 5% without ITC or 12% with ITC provided GTA is registered under CGST Act 2017 and has exercised the option of forward charge and issued a tax invoice along with declaration. If the GTA does not opt to discharge tax under forward charge, then as per section 9(3) GST at the rate of 5% would be covered under RCM. 

Q. 404 What is the HSN code for Digital Signature Certificate (DSC) I couldn’t find it in the HSN tool ?

Ans. In the above case, you may use SAC code 9983 for Digital Signature Certificate (DSC).