12 August 2017
Dear experts one of my client a liquor company has contractor for loading/unloading of broken rice HSN 10064000. I think this service is covered in 9967 which is for "Services by way of loading, unloading, packing, storage or warehousing of rice" its rate is NIL. only doubt is in service it is Rice and my client is using broken rice. Can we use NIL rate ? please answer with some explanation which I can explain to my client and department if any query asked.