TaxTMI 
TaxTMI 
GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.
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....ST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. <br>GST<br>Dated:- 20-5-2017<br><BR>Updated as on 17-09-2025 56th GST Council meeting as on 03-09-2025 Recommendations of the 56th Meeting of the GST Council Frequently Asked Questions (FAQs) on the decisions of the 56th GST Council The GST Council approved comprehensive tax reforms: rationalising rates into a two-tier structure (standard 18%, merit 5%, limited demerit 40%) List of Notifications dated 17-9-2025 as per the Decisions in the Meeting 55th GST Council meeting as on 21-12-2024 Recommendations of the 55th Meeting of the GST Council Minutes of the 55th GST Council Meeting - 21-12-2024 54th GST Council meeting as on 9-9-2024 Recommendations during 54th meeting of the GST Council Minutes of the 54th GST Council Meeting - 9-9-2024 53rd GST Council meeting as on 22-6-2024 Recommendations of 53rd GST Council Meeting Minutes of the 53rd GST Council Meeting - 22-6-2024 52nd GST Council meeting as on 07-10-2023 Recommendations of 52nd GST Council M....
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....eeting Minutes of the 52nd GST Council Meeting - 7-10-2023 51st GST Council meeting as on 02-08-2023 Recommendations of 51st GST Council Meeting Minutes of the 51st GST Council Meeting - 2-8-2023 50th GST Council meeting as on 11-07-2023 Recommendations of 50th GST Council Meeting Minutes of the 50th GST Council Meeting - 11-7-2023 49th GST Council meeting as on 19-02-2023 Recommendations of 49th GST Council Meeting Minutes of the 49th GST Council Meeting - 18-2-2023 48th GST Council meeting as on 17-12-2022 Recommendations of 48th GST Council Meeting Minutes of the 48th GST Council Meeting - 17-12-2022 47th GST Council meeting as on 28 & 29-06-2022 Recommendations of 47th GST Council Meeting GST Council defers tax on casinos, lottery Minutes of the 47th GST Council Meeting - 29-6-2022 46th GST Council meeting as on 31-12-2021 Recommendations of 46th GST Council Meeting Press Briefings - Media outcome Minutes of the 46th GST Council Meeting - 31-12-2021 45th ....
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....GST Council meeting as on 17-09-2021 Recommendations of 45th GST Council Meeting - Several people centric decisions taken by GST Council Press Briefings - Media outcome Minutes of the 45th GST Council Meeting - 17-9-2021 44th GST Council meeting as on 12-06-2021 Recommendations of 44th GST Council Meeting - Change in GST Rates on goods being used in Covid-19 relief and management Minutes of the 44th Meeting of the GST Council - 12-6-2021 43rd GST Council meeting as on 28-05-2021 Press Briefing - Meeting outcome Recommendations of 43rd GST Council meeting Minutes of the 43rd GST Council Meeting - 28-5-2021 42nd GST Council meeting as on 12-10-2020 (Continuation of 05.10.2020 meeting) Press Briefing - Meeting outcome Recommendations of the 42nd GST Council Meeting Minutes of the 42nd GST Council Meeting - 12-10-2020 41st GST Council meeting as on 27-8-2020 Borrowing options to meet the GST Compensation requirement for 2020-21 Minutes of the 41st GST Council Meeting - 27-8-2020 40th GST Council meeting as on 12-06-2020 Recommendations of....
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.... GST council related to Law & Procedure Minutes of the 40th GST Council Meeting - 12-6-2020 39th GST Council meeting as on 14-03-2020 Recommendations of GST council related to changes in GST rates on supply of goods and services Recommendations of GST Council related on IT Roadmap Recommendations of GST council related to law & procedure Minutes of the 39th GST Council Meeting - 14-3-2020 38th GST Council meeting as on 18-12-2019 The revenue trends since inception of GST GST Council decisions relating to changes in GST rates, exemptions GST Council's decisions regarding Law and Procedure related changes Minutes of the 38th GST Council Meeting - 18-12-2019 37th GST Council meeting as on 20-9-2019 GST Rate on Services as Recommended by The GST Council in Its 37th Meeting GST Rate on Goods as Recommended by The GST Council in Its 37th Meeting Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019. Minutes of the 37th GST Council Meeting - 20-9-2019 36th GST Council meeting as on 27-7-2019 36th GST Council Meeting - GST rate on all Electric Vehicles redu....
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....ced from 12% to 5% and of charger or charging stations for EVs from 18% to 5% Minutes of the 36th GST Council Meeting - 27-7-2019 35th GST Council meeting as on 21-6-2019 35th GST Council Meeting - Council takes various important decisions including extension of the tenure of National Anti-Profiteering Authority by 2 years among others GST Council decision relating to changes in law and procedure GST Council decisions on rate changes on supply of good and services Minutes of the 35th GST Council Meeting - 21-6-2019 34th GST Council meeting as on 19-3-2019 Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector Minutes of the 34th GST Council Meeting - 19-3-2019 33rd GST Council meeting as on 24-2-2019 Recommendations of the 33rd GST Council meeting Minutes of the 33rd GST Council Meeting - 24-2-2019 32nd GST Council meeting as on 10-1-2019 Major Decisions taken by the GST Council in its 32nd Meeting held today under the Chairmanship of the Union Minister of Finance & Corporate Affairs, Shri Arun Jaitley Recommendations made during 32nd Meet....
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....ing of the GST Council held on 10th January, 2019 Minutes of the 32nd GST Council Meeting - 10-1-2019 31st GST Council meeting as on 22-12-2018 Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes Certain important issues referred by GST Council to various Committees / GoM Recommendations made during 31st Meeting of the GST Council Formation of GoM as Recommended by the GST Council in Its 31st Meeting held on 22.12.2018 In-Principle approval given for Law Amendments during 31stMeeting of the GST Council Minutes of the 31st GST Council Meeting - 22-12-2018 30th GST Council meeting as on 28-9-2018 - Video Conferencing Minutes of the 30th GST Council Meeting - 28-9-2018 29th GST Council meeting as on 4-8-2018 Minutes of the 29th GST Council Meeting - 4-8-2018 28th GST Council meeting as on 21-7-2018 Recommendations on opening of migration window for tax payers till 31st August, 2018 Recommendations made during the 28thmeeting of the GST Council held in New Delhi on 21st 2018 GST council approves Simplified GST Return GST rate on Services....
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.... GST Council recommends GST rates reduction on several goods & for specified handicraft items Finance Minister Piyush Goyal addresses media after 28th GST council meet Minutes of the 28th GST Council Meeting - 21-7-2018 27th GST Council meeting as on 4-5-2018 GST Council approves principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification Change in the shareholding pattern of GSTN 27th GST council meeting discusses change in GST rate for digital transactions and imposition of Sugar Cess Minutes of the 27th GST Council Meeting - 4-5-2018 26th GST Council meeting as on 10-3-2018 Recommendationsregarding Data Analytics made during the 26th meeting of the GST Council Recommendations regarding E-way Bill made during meeting of the GST Council Recommendations made during the 26th meeting of the GST Council held in New Delhi Today 26th Meeting of the GST Council meets & decides Extension of tax exemptions for exporters for six months Minutes of the 26th GST Council Meeting - 10-3-2018 25th GST Council meeting as on 18-1-2018 Press Release / FM's media briefing....
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.... Policy Changes recommended by the 25th GST Council Meeting Recommendations for Changes In GST/IGST Rate and Clarifications in Respect of GST Rate on Certain Goods -As per discussions held in the 25thGST Council Meeting Recommendations made on GST Rate changes on services by the 25th GST Council Meeting Minutes of the 25th GST Council Meeting - 18-1-2018 24th GST Council meeting as on 16-12-2017 Inter-State e-way Bill to be made compulsory from 1st of February, 2018 Minutes of the 24th GST Council Meeting - 16-12-2017 23rd GST Council meeting as on 10-11-2017 Facilitative measures for taxpayers GST Rate changes by the GST Council Composition Scheme on the basis of discussions Minutes of the 23rd GST Council Meeting - 10-11-2017 22nd GST Council meeting as on 6-10-2017 GST - Changes in Rate of tax on Supply of Services - Relief to small taxpayers Changes in GST Rates for Supply of Goods Changes in IGST - Exemption on Import of Goods GST - Relief to Small Tax Payers, Composition scheme, Reverse Charge etc. Minutes of the 22nd GST Council Meeting - 6-10-2017 21st GST Council meeting as on 9-9-2017 ....
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.... GST on certain services to be reduced from 18% to 12% and clarification relating to supply of services (satellite launch services) CHANGES in RATE ON CERTAIN GOODS and Revised Date Chart for GST Returns for the Month of July 2017 Minutes of the 21st GST Council Meeting - 9-9-2017 20th GST council meeting as on 6-8-2017 Decisions in regard to Services taken by the GST Council Minutes of the 20th GST Council Meeting - 5-8-2017 19th GST Council meeting as on 17-7-2017 - Video Conferencing Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime Minutes of the 19th GST Council Meeting - 17-7-2017 18th GST Council meeting as on 30-6-2017 Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST Minutes of the 18th GST Council Meeting - 30-6-2017 17th GST Council meeting as on 18-6-2017 GST rates on Certain Services and GST rates on supply of lottery COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS Minutes of the 17th GST Council Meeting - 18-6-2017 16th GST counc....
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....il meeting as on 11-6-2017 REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY IGST Exemption under GST REVISED GST RATE FOR CERTAIN GOODS Decisions in regard to Services taken by the GST Council 15th GST council meeting as on 3-6-2017 GST Rate Schedule on Goods - 3-6-2017 Addendum to GST rate schedule - 3-6-2017 IGST - Exemption / Concession list - 3-6-2017 Minutes of the 15th GST Council Meeting - 3-6-2017 14th GST council meeting as on 18-19-5-2017 GST Rate schedule for Goods - 18-5-2017 GST Cess Rates - 18-5-2017 Addendum to GST rate schedule - 22-5-2017 Minutes of the 14th GST Council Meeting - 19-5-2017 13th GST council meeting as on 31-3-2017 Minutes of the 13th GST Council Meeting - 31-3-2017 12th GST council meeting as on 16-3-2017 Minutes of the 12th GST Council Meeting - 16-3-2017 11th GST council meeting as on 4-3-2017 Minutes of the 11th GST Council Meeting - 4-3-2017 10th GST council meeting as on 18-2-2017 Minutes of the 10th CST Council Meeting - 18-2-2017 9th GST council meeting as on 16-1-2017 Minutes of the 9th CST Council Meeting....
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.... - 16-1-2017 8th GST council meeting as on 4-1-2017 Minutes of the 8th CST Council Meeting - 4-1-2017 7th GST council meeting as on 23-12-2016 Minutes of the 7th GST Council Meeting - 23-12-2016 6th GST council meeting as on 11-12-2016 Minutes of the 6th GST Council Meeting - 11-12-2016 5th GST council meeting as on 3-12-2016 Minutes of the 5th GST Council Meeting - 3-12-2016 4th GST council meeting as on 4-11-2016 Minutes of the 4th GST Council Meeting - 4-11-2016 3rd GST council meeting as on 19-10-2016 Minutes of the 3rd GST Council Meeting - 19-10-2016 2nd GST council meeting as on 30-9-2016 Minutes of the 2nd GST Council Meeting - 30-9-2016 1st GST council meeting as on 23-9-2016 Minutes of the 1st GST Council Meeting - 23-9-2016 Services - GST Rates and Exemptions Service Tax Exemptions to be continued in GST as decided by GST Council SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL Classification Scheme for Services under GST SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL ============= Document ....
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....1 S. Chapter No. 1. 7 2. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% (Edible vegetables, roots and tubers) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 10 (Cereals) may For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 0713 Dried leguminous 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]. vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name. All goods, put up in unit container and bearing a registered brand name, namely: 1. 1001 meslin 2. 1002 Rye Wheat and 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice Grain 7. 1007 sorghum 8. 1008 Buckwheat, millet and canary seed; other 1 12% 18% 28% S. Chapter No. 3. 11 (Products of milling industry; starches; wheat gluten) malt; inulin; For GST rates on other goods falling unde....
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....r this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 4. 14 may (Vegetable plaiting materials; vegetable products, not elsewhere specified or included) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% cereals such as Jawar, Bajra, Ragi] 1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name. 2 12% 18% 28% 1. 1404 Bidi wrapper leaves [under reverse charge]. S. Chapter No. 5. 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 6. 24 7. (Tobacco manufactured may and tobacco substitutes) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 36 (Explosives; pyrotechnic may products; matches; GST RATE SCHEDULE FOR CERTAIN GOODS [A....
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....s per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% - Sweet 1. Biscuits biscuits [1905 31 00] and other biscuits [1905 90 20] 1. Handmade safety matches [3605 00 10], handmade matches mean "Matches, in or in 3 28% 1. Biris GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 12% the S. No. Chapter pyrophoric 0% alloys; certain combustible preparations) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may cocoon [5001] laying, 8. 50 (Silk) 1. Silkworm 2. Raw silk [5002] 3. Silk waste [5003] 9. 51 (Wool, fine or coarse animal hair; horse 5% relation to manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers cardboards; (v) packaging." or 1. Silk yarn [5004, 5005, 5006] 2. Woven fabrics of silk or silk waste [5007] [With no refund of ITC ....
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.... accumulation] 1. Wool, not carded or 1. Garnetted stock of wool combed [5101] or of fine or coarse 4 18% 28% S. No. Chapter GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% hair yarn and woven 2. Fine or coarse animal animal hair, shoddy fabric) hair, not carded or combed [5102] wool [5104] 2. Wool and fine or coarse 3. Waste of wool or of animal hair, carded or fine or coarse animal hair [5103] combed [5105] 3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110] 4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund ITC of accumulation] 10. 52 (Cotton) 1. Gandhi Topi, 1. Cotton [5201, 5203] 2. Khadi yarn 2. Cotton waste [5202] 3. Cotton sewing thread [5204] 4. Cotton yarn, other than khadi yarn [5205, 5206, 5207] 3. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation] 5 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No. 11. 53 Chapter 0% 5% vegetable fibres and yarns such as flax, true hemp, paper 1. Coconut, coir fib....
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....re 1. All other (Other vegetable [5305] textile fibres; paper 2. Jute fibres, raw or yarn, woven fabrics of paper yarns) processed but spun [5303] not 12. 54 (Man-made filaments; strip the like of man-made textile materials) 13. 55 (Manmade fibres) staple yarn, etc. [5301, 5302, 5303, 5305, 5306, 5307, 5308] 2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation] 1. Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation] 1. Fabrics of manmade staple fibres [5512, 5513, 5514, 5515, 12% 18% 28% 1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406] 2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406] 3. Sewing thread of manmade filaments [5401] 1. Synthetic artificial or filament tow [5501, 5502] 6 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 5516] [With no refund of ITC accumulation] 14. 56 (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and art....
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....icles thereof) All goods 1. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool. 2. 5602 whether or not Felt, 7 impregnated, coated, covered or laminated. 3. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated. 4. 5604 Rubber thread and cord, textile covered; textile yarn, 18% 2. Synthetic artificial or staple fibres [5503, 5504, 5506, 5507] 3. Waste of manmade fibres [5505] 4. Sewing thread of manmade fibres [5508] staple 5. Yarn of manmade staple fibres [5509, 5510, 5511] 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. 5. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread. 6. 5606 Gimped yarn, and strip and the like o....
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....f heading 5404 or 5405, gimped (other than those of heading 5605 and horsehair gimped 00 8 yarn); chenille yarn (including flock 18% 28% S. Chapter No. 15. 57 floor (Carpets and other textile coverings) GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 9 12% chenille yarn); loop wale-yarn. 7. 5607 Twine, not cordage, ropes and cables, whether or not plaited or braided and whether or impregnated, coated, covered or sheathed with rubber or plastics. 8. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 9. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.] All goods 1. 5701 Carpets and other textile floor coverings, knotted, whether or not made up. 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 10 12% 2. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "K....
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....elem", "Schumacks", "Karamanie" and similar hand-woven rugs. 3. 5703 Carpets and other textile floor coverings, tufted, whether or not made up. 4. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 5. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, 18% 28% S. Chapter No. 16. 58 (Special woven fabrics; tufted textile fabrics; tapestries; trimmings; embroidery) lace; GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% Cotton Rugs handloom.] of 1. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, All goods not specified elsewhere dabka, chumki, gota 1. 5801 sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810] Woven pile fabrics and chenille fabrics, other than 11 fabrics of heading 5802 or 5806. 2. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products....
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.... of heading 5703. 3. 5803 Gauze, other than narrow fabrics of heading 5806. 4. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12 12% 18% 28% piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. 5. 5805 Hand- woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 6. 5806 Narrow woven fabrics, other than goods of heading 5807; fabrics narrow consisting of warp without weft assembled by means of an adhesive (bolducs). 7. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 8. 5808 Braids in the piece; ornamental trimmings in the piece, without 13 embroidery, other than knitted or crocheted; ....
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....tassels, pompons and similar articles. 9. 5809 Woven fabrics of metal thread and woven fabrics of metallised not yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]. 10. 5810 Embroidery in the piece, in strips or 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% in motifs, 17. 59 (Impregnated, coated, covered or laminated fabrics; textile textile articles of a kind suitable for industrial use) Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 11. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810. All goods ....
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.... 1. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; 14 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 15 12% prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 2. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 3. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. 4. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 5. 5905 Textile wall coverings. 6. 5906 Rubberised textile fabrics, other 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 16 12% than those of heading 5902. 7. 5907 Textile fabrics otherwise impregnated, coated covered; painted or canvas being theatrical scenery, studio back-....
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.... cloths or the like. 8. 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. Textile hose 9. 5909 piping and similar textile tubing, with or without lining, armour or accessories of other materials. 10. 5910 Transmission or conveyor belts or belting, of textile material, whether or 18% 28% S. Chapter No. 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% not 12% impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 11.5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined fabrics, woven coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, ....
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....whether or Not made up; Felt for cotton 17 12 S. Chapter No. 18. 60 (Knitted or crocheted fabrics) GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% textile industries, ITC 1. All goods [with no refund of accumulation] woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles. 18 18% 28% S. No. Chapter 19. 61 (Articles of apparel and clothing accessories, knitted or crocheted) 20. 62 (Articles of apparel and accessories, knitted or crocheted) 21. 63 (Other made up textile articles, sets, GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% clothing ....
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....not 1. Indian National Flag worn clothing and worn textile articles; rags) 5% 12% 2. All goods of sale value not exceeding Rs. 1000 per piece 3. All goods of sale value not exceeding Rs. 1000 per piece All goods of sale value not exceeding Rs. 1000 per piece 1. 6301 Blankets and travelling rugs. 2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, 1. All goods of sale value exceeding Rs. 1000 per piece 2. All goods of sale value exceeding Rs. 1000 per piece All goods of sale value exceeding Rs. 1000 per piece 1. 6301 2. Blankets and travelling rugs. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, 19 19 18% 28% S. Chapter No. 18% 28% GST RATE S....
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....CHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers 5. 6305 12% Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers 5. 6305 Sacks and Sacks and bags, of a kind used for the packing of goods. 6. 6306 Tarpaulins, 6. awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 7. 6307 Other bags, of a kind used for the packing of goods. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. made up articles, 7. 6307 including dress dish- patterns; such as Floor-cloths, cloths, dusters and similar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table Other dress made up articles, including patterns; such as Floor-cloths, dish- cloths, dusters and sim....
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....ilar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, 20 20 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter No. 22. 64 (Footwear gaiters and the like; parts of such articles) 0% 5% cloths or serviettes, or similar textile articles, put up in packings for retail sale. 8. 6309 Worn 12% 18% 28% embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. clothing and other 8. 6309 worn articles. 9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 1. Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. Worn clothing and other worn articles. 9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. All goods not specified el....
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....sewhere 1. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, 21 24 S. Chapter No. 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% plugging or similar processes. 2. 6402 Other footwear with outer soles and uppers of rubber or plastics. 3. 6403 Footwear with soles of outer rubber, plastics, leather or composition leather and uppers of leather. 4. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 5. 6405 footwear. 6. 6406 Other Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel 22 22 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 1. All goods of Chapter 71 [other than rough diamond (7102)] ....
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....will attract 3%. 23. 71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin) 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport. 7102 7103 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport. 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport. 7105 Dust and powder of natural or synthetic precious or semi-precious stones. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form. 7107 Base metals clad with silver, not ....
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....further worked than semi – manufactured. 7108 Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. 7109 Base metals or silver, clad with gold, not further worked than semi – manufactured. 7110 Platinum, unwrought or in semi - manufactured form, or in powder form. 7111 7112 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. Waste and scrap of precious metals, of metal clad with precious metal. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. 7115 Other articles of precious metal or of metal clad with precious metal. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). 7117 Imitation jewellery. 23 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter 0% 5% 12% No. 7118 Coins. 2. Rough diamond [7102] will attract 0.25%. 24. 84 1. Machines for cleaning,....
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.... 1. Agricultural, sorting or grading, seed, horticultural or forestry grain or dried machinery preparation for soil or (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous 2. vegetables other than farm type machinery and parts thereof [8437] cultivation; lawn or sports-ground rollers. [8432] or Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit other agricultural produce, other than machinery of heading 8437 [8433] 3. Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry 24 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No. Chapter 0% 5% 12% 18% 28% incubators and brooders [8436] 25. ....
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....Any Chapter Puja namely,- samagri Puja namely,- samagri (i) Rudraksha, (i) lobhan, rudraksha mala, (ii) mishri, tulsi (iii) batasha (iv) bura kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey 25 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% [proposed GST Nil] for (vii) Wick diya. (viii) Roli (ix) Kalava (Raksha sutra) 5% 12% 18% 28% 26. Any Chapter [Supplies to Canteen Stores (CSD)] (x) Chandan tika 1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act]. Department 2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer. 26 Document 2 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held....
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.... on 3rd June, 2017] The following amendments / additions are required to be made to the aforesaid document: 1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible mixtures of vegetable fats or oils, that is “edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]†may be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%]. [This will ensure that mixtures of two or more varieties of edible vegetable oils fall at 5%.] 2. In Chapter 29, in the 18% rate column, after the entry No 39 the following entries shall be inserted, (i) “40 - 2939 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ii) 41 2940 Sugars, chemically pure, other than sucrose, lactose, maltose, - glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 (iii) 42 2941 Antibiotics (iv) 43 2942 Other organic compounds" All goods falling....
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.... under chapter 29 [organic chemicals, being intermediates] are at 18% [These were omissions] 3. In Chapter 31, in the 5% rate column, the entries "3101 Organic manure put up in unit containers and bearing a brand name†may be added. [3101 Organic manure other than put up in unit containers and bearing a brand name is at Nil]. [This was an omission.] 4. In Chapter 34, in the 28% rate column, the entry "3404 Artificial waxes and prepared waxes" may be omitted. These goods [being in the nature of intermediates] are covered in the 18% rate column. [By mistake it was appearing in 28% also.] 5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry "3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols†shall be substituted. [There is typographical error in the description.] 6. In Chapter 40, (i) in the 12% rate column, the entry “4 - Erasers [4016].†may be added. (ii) in the 18% rate column, the entry No. 12 “Erasers [4016].†may be omitted. [Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners (7310 or 7326) and Pencils, crayons (9609) are at 12%]. 1 ADDENDUM....
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.... TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words "[Other aseptic packaging paper and", the words "[other than aseptic packaging paper]†shall be substituted. [Aseptic packaging paper 4811 is covered in the 12% rate column. There was a small mistake of missing word, than after other.] 8. In Chapter 69,- (i) In the 28% rate column, the entry "6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths†may be omitted [This entry is covered in the 18% rate column as all goods of 6903]. (ii) In the 28% rate column, the entry "6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing†may be omitted [This tariff heading has been omitted from the Central Excise Tariff with effect from 01.01.2017. This entry is now covered in the entry 6907, which is also in the 28% rate column]. 9. ....
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....In Chapter 70, (i) In the 18% rate column, in the entry against 7018, “Glass beads" may be omitted. (ii) In the 5% rate column, the entry "7018 Glass beads" may be inserted. [Glass beads are covered as part of “Embroidery or zari articles†in the 5% rate column under chapter 58.] 10. In Chapter 84,- (i) In the Nil rate column, the entry "8445 Amber charkha†may be added. (ii) In the 5% rate column, the entry "Hand pumps and parts thereof [8413, 8414 90]" may be read as “Hand pumps and parts thereof [8413, 8413 91]â€. (iii) In the 12% rate column the entry No 1 the words “Nuclear fuel elements†may be substituted by the words “fuel elements (cartridges), non-irradiated, for nuclear reactors" (iv) In the 18% rate column, in entry No 1 the words “fuel elements (cartridges), non-irradiated, for nuclear reactors†may be omitted. 11. In the 18% rate column, after entry No 13 the entry “13A - machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and ....
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....similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages [8422 20 00, 8422 30 2 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 00, 8422 40, 8522 90]†shall be inserted. [These are capital goods and are not listed in in the 18% rate column]. 12. In Chapter 85,- (i) In the 5% rate column, after entry (c), the entry "(d) photo voltaic cells, whether or not assembled in modules or made up into panels†may be added [these cells and modules are renewable energy devices]. (ii) Correspondingly, in the 18% rate column, the part entry from 8541, that is "including photo voltaic cells, whether or not assembled in modules or made up into panels" may be omitted. (iii) In the 12% rate column, the entry “8539 LED lamps†may be added [LED lamps, falling under 9405, are already at 12% rate.] 13. In Chapter 90, in the 18% rate column, the entry "9032 Automatic regulating or controlling instruments and apparatus†may be inserted [this entry is not listed in the 18% rate column]. 14. In Chapter 91,- (i) (ii) ....
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.... In the 28% rate column, the entry “9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements†may be omitted; In the 18% rate column, the entry "5 9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements†may be added In the 28% rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases, and parts thereof" may be omitted; (iii) In the 28% rate column, the entry from 9112 relating to clock i.e. “6 - 9112 Clock cases, and parts thereof†may be added; [Clocks and their parts are at 18%]. 15. In Chapter 95, in the 28% rate column the entry "9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools†may be substituted by the entry “9506 Articles and equipment for general physical exercise, gymnastics, athleticsâ€. [Sports goods in general are at 12%]. 16. In Chapter 96, in t....
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....he 12% rate column, the entry "Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk [9609]" may be read as 3 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] "Pencils, crayons, pastels, drawing charcoals and tailor's chalk [9608, 9609]†[propelling or sliding pencils are covered under 9608. Chalk sticks are at Nil.]. ***** 4 Document 3 IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] I. Multilateral/Bilateral Commitments Organizations, Authorities and Foreigners Imports by Privileges Persons, No S. Present Customs Notification No. and Gist of the notification date 1 2 3 4 5 6 3/57-Customs, dated 08.01.1957 121/2003-Customs, dated 01.08.2003 46/74-Customs, dated 25.05.1974 84/71-Customs, dated 11.09.1971 157/90-Customs, dated 28.03.1990 148/94-Customs, dated 13.07.1994 1. Goods imported by Diplomatic missions in India and their families, their personal and household effects, etc are exempted from import duties. All the equipments and consumable samples imported into Ind....
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....ia, by the Inspection Team of the Organization of Prohibition of Chemical Weapons, subject to the condition, inter alia, that such equipments shall be exported within six months of their import. Exemption to Pedagogic materials imported by educational institutions, etc. in pursuance of the Customs Convention on the temporary importation of pedagogic material, subject to the condition that the goods are re-exported within 6 months from the date of importation. Exemption to temporary import of Scientific equipments etc. by non-profit making scientific and educational institutions in pursuance of the Customs Convention on the temporary importation of scientific equipment, subject to the condition that the goods are re-exported within 6 months from the date of importation. Exemption to specified goods imported for display or use at specified event such as meetings, exhibition, fairs or similar show or display, etc. which is being held in public interest and is sponsored or approved by the GoI or the ITPO [Schedule II events] or events organised by other organisations [Schedule III events] subject to the condition, inter alia, that the goods are imported under ATA C....
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....arnet for temporary admission and the said goods are re-exported within a period of 6 months from the date of importation. Exemption to: (a) Foodstuffs, medicines, medical stores of perishable nature, clothing and blankets, imported by a charitable organization as free gift to it from abroad and meant for free distribution to the poor and the needy, (b) Goods imported by the Red Cross Society for purposes of relief to distressed persons, (c) Drugs, medicines and medical equipments required for the treatment of the victims of the Bhopal Gas Leak Disaster, IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 7 8 9 154/94-Customs, dated 13.07.1994 104/94-Customs, dated 16.03.1994 22/2003-Customs, dated 04.02.2003 (d) Goods imported by the Cooperative for Assistance and Relief Everywhere Incorporated (CARE) under the Agreement between the President of India and CARE. Supplies and equipments imported shall be re- exported when no longer required for the purposes and cannot be sold to a third party, (e) Goods imported into India for relief and rehabilitation purposes, in accordance with the term....
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....s of any agreement in force between the Gol and any foreign Government. These goods cannot be sold or otherwise disposed of in India except with the prior approval or subject to conditions as may be prescribed by the GoI. (f) Articles of food and edible material supplied as free gifts to the Gol by the agencies approved by the UNO or the EEC, (g) Articles donated to the GoI for use of defence personnel or donated to the National Defence Fund and dispatched by the Indian Mission in the country where they were donated, (h) Goods gifted or supplied free of cost under a bilateral agreement between the GoI and a Foreign Government. Exemption to: (a) Samples in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952, (b) Price lists supplied free of charge in accordance with the Convention mentioned above, (c) Commercial samples upto Rs.3 lakh in value in case of gem and jewellery industry and Rs.1 lakh in case of any other industry, and not exceeding 50 units in number in a year, imported as personal baggage by bona fide commercial trave....
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....llers or businessmen or imported by post or air, (d) Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders subject to mutilation / re-export, (e) Bonafide commercial samples and prototypes of value upto Rs.10,000 and supplied free of charge. Exemption to containers of durable nature subject to re- export within 6 months from the date of their importation. Exemption to: a) paper money; and b) wool, woollen fabrics and woollen apparels received as gifts by the Indian Red Cross. IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 10 11 12 151/94-Customs, dated 13.07.1994 130/2010-Customs, dated 23.12.2010 10/2014-Customs, dated 12.05.2014 Exemption to: (a) Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force subject to the condition, inter alia, that the quantity of the said fuel is equal to the quantity of the same type of fuel which was taken out of India in the tanks of the aircrafts of the same Indian Airline or of the Indian Air Force, and on which the duty of Customs, or Central Excise had been....
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.... paid; and the rate of duty of customs (including the additional duty leviable under the said section 3) or the rate of duty of Central Excise, as the case may be, leviable on such fuel is the same at the time of the arrivals and departures of such aircrafts; (b) Lubricating oil, imported in the engines of any aircraft registered in India or of any aircraft of the Indian Air Force; (c) Specified goods imported by the United Arab Airlines which will be carried on individual aircraft for use in hangars and which are flown back on the same aircraft; (d) Aircraft equipment, engines and spare parts imported by the Air India International or the Indian Airlines having been borrowed by the aforesaid airlines for fitment to their aircraft from foreign airlines outside India or from the foreign manufacturers of the prime equipment subject to the condition, that the said goods are being imported for fitment and re-export; and the said goods are re-exported within one month from the date of their importation into India. Exemption to printed ticket stocks, airway bills, any printed material which bears the insignia of the importing airline printed thereon including bagg....
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....age tags, publicity material for distribution free of charge when imported into India by a designated airline. Exemption to specified goods, when imported into India for display or use at any specified event specified subject to the condition, inter alia, that the specified event is being held in public interest and is sponsored or approved by the Government of India or the India Trade Promotion Organization; and that the said goods are imported under an FICCI/TAITRA Carnet issued in accordance with the Agreement between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in India on the FICCI/TAITRA Carnet for the Temporary Admission of Goods signed on 20th March, 2013 and the Carnet is guaranteed by the Federation IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] of Indian Chamber of Commerce and Industry in India (hereinafter referred to as FICCI). 13 14 15 16 106/58-Customs, dated 29.03.1958 207/89-Customs, dated 17.07.1989 39/96-Customs, dated 23.07.1996 153/94-Customs, dated 13.07.1994 Exemption to goods imported by the Vice President of India on appo....
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....intment or during his tenure of office. a) Articles for personal use; b) Food, drink, tobacco for consumption of Vice- President's household c) articles for furnishing d) motor cars for Vice-President's use Exemption to foodstuffs and provisions (excluding fruit products, alcohol and tobacco) when imported into India by a person residing in India, not being a citizen of India subject to the condition, inter alia, that the CIF value of such goods imported in a year does not exceed Rs.1 lakh. Exemption to imports relating to defence and internal security forces. a) Medals and decorations imported directly by the Gol in the Ministry of Defence. b) Personal effects of the persons on duty out of India with the naval, military or air forces or with the Indian Navy or Central Para Military Forces if imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war. c) Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution subject to certification by the Ministry of Defence. d) Imported stores purchased out of bonded stocks lying in a warehouse intended to be supplie....
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....d free by the Government for the use of the crew of a ship of the Coast Guard Organization. e) Goods imported for trial, demonstration or training before any authority under the MoD or MHA in the Gol subject to certification by MoD or MHA and subject to the condition that the goods are re-exported within a period of 2 years from the date of importation. f) Goods imported by the National Technical Research Organization (NTRO). This exemption is valid till 31.12.2018. Exemption to: 1. Articles of foreign origin for repairs and return, 2. Theatrical equipment including costumes for use by a foreign theatrical company or dancing troupe and re- exported thereafter, 3. Photographic, filming, sound-recording and radio equipments, raw films, video tapes and sound recording tapes imported in public interest and has been sponsored by the GoI and subject to certification by the Ministry of I&B and subsequent re-export, IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 17 18 19 20 20 51/96-Customs, dated 23.07.1996 8/2016-Custms, dated 05.02.2016 326/83-Customs, dated 23.12.1983 146/94-Customs, d....
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....ated 13.07.1994 4. Mountaineering equipments, materials, clothing, foodstuffs and provisions (excluding alcoholic drinks, cigarettes and tobacco), medical stores, imported by a mountaineering expedition and subject to re-export, Exemption to research equipments imported by: (a) Public funded research institutions or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, other than a hospital, (b) Research institutions, other than a hospital, (c) Departments and laboratories of the Central Government and State Government, other than a hospital, (d) Regional Cancer Center (Cancer Institute), subject to, inter alia, registration with the DSIR. Exemption to goods imported for display or use at specified event [fair, exhibition] subject to re-export within 6 months from the date of clearance of the imported goods. Exemption to: (a) Articles of gift received from any foreign government by Union or State Ministers and specified public servants and imported as baggage, (b) Articles of gift imported into India by a foreign dignitary, visiting India for any official purposes, as part of his baggage....
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.... and to be gifted to Union or State Ministers and specified public servants. Exemption to: (a) Challenge Cups and Trophies awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association, (b) Medals and trophies awarded to members of Indian teams for their participation in international tournaments or competitions outside India, (c) Prizes won by any member of an Indian Team if the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the GoI in the Department of Youth Affairs and Sports, Central (d) Trophy when imported into India by the National Sports Federation recognized by the Government or any Sports being awarded to Body for the winning team in the international tournament including bilateral tournament and World Cup event to be held in India. IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 21 22 23 24 24 25 26 43/96-Customs, dated 23.07.1996 259/58-Customs, dated 11.10.1958 271/58-Customs, dat....
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....ed 25.10.1958 [Since superseded by Notification No. 17/2017-Cus dated 21-04- 2017] 174/66-Customs, dated 24.09.1966 158/95-Customs, dated 14.11.1995 241/82-Customs, dated 04.11.1982 Exemption to specified goods on which a manufacturing process was undertaken in India and which were exported out of India for carrying out further manufacturing process of coating, electroplating or polishing or a combination of one or more of these processes, as the case may be, when re-imported into India after completion of the said processes, from the customs duty leviable on the value of goods which were exported i.e. customs duty is leviable on the value of the fair cost of the said processes carried out abroad (whether such cost is actually incurred or not) and insurance and freight, both ways. Exemption to Challenge cups and trophies: (a) Which have been won by any unit of the Defence Forces in India or by a particular member or members of such unit in a competition; or (b) Which are being re-imported and which before being exported has been won by any such unit or member or members of a unit in a competition; or (c) Which have been sent by donors resident abroad f....
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....or presentation to or competition among such units or members of such units. Exemption to articles re-imported by or along with a unit of the Army, the Navy or the Air force or a Central Para Military Force on the occasion of its return to India after a tour of service abroad subject to satisfaction of the Commissioner of Customs that these articles were exported by or along with such unit on the occasion of its departure from India on such tour. Goods not produced or manufactured in India, which are private personal property and which prior to their import into India have been exported therefrom and re-imported within three years from the date of export. Exemption to: (a) Goods manufactured in India and parts of such goods whether of Indian or foreign manufacture and re- imported into India for repairs or for reconditioning. (b) Goods manufactured in India and re-imported for reprocessing or refining or remaking. Subject to the condition, inter alia, that goods are re- imported within one / three years from the date of export [10 years in the case of Nepal and Bhutan]; that goods are re-exported within 6 months of re-import, etc. Exemption to goods [on thei....
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....r re-import] not produced or manufactured in India and on which the duty of customs leviable has been paid at the time of their importation into IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 27 28 29 India and which were exported out of India for the execution of a contract approved by the Reserve Bank of India in connection with any commercial and industrial (including constructional) activities. In the case of goods on which any alterations, renovations, additions or repairs have been executed subsequent to their export, IGST will be payable on the value equal to the cost of such alterations, renovations, additions or repairs while the goods were abroad. 94/96-Customs, dated Exemption to: 16.12.1996 134/94-Customs, dated 22.06.1994 26/2011-Customs, dated 01.03.2011 a) re-import of goods exported under claim of any export scheme [drawback, rebate, bond, DEEC or EPCG, DEPB], b) re-import of goods sent abroad for repairs etc. c) re-import of cut and polished precious and semi- precious stones sent abroad for some treatment [para 4A.20.1 of the FTP] d) Import of parts components of aircr....
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....afts replaced or removed during the course of maintenance in a SEZ. For (a), for goods exported prior to 1st of July, the repayment will go to Centre in CVD account. For exports after 1st July, the IGST paid will be apportioned. Exemption to specified goods, when imported into India for carrying out repairs, reconditioning, reengineering, testing, calibration or maintenance (including service), subject to the condition, inter alia, that a) the repairs, reconditioning, reengineering, testing, calibration or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and b) the goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit. Exemption to: (a) Works of art including statuary and pictures intended for public exhibition in a museum or art gallery; (b) Works of art namely memorials of a public character intended to be put up in a public place including, materials used or to be used in their construction, whether worked or not; (c) Antiques intended for ....
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....public exhibition in a public museum or national institution; IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 273/58-Cusoms, dated Exemption to re-import of unclaimed postal articles which 30 25.10.1958 were originally posted in India and re-imported as unclaimed, refused or redirected. 31 117/61-Customs, dated 13.10.61 32 19.02.1962 33 Exemption to engines and parts of aircraft, when re- imported into India after having been exported, from the customs duty leviable on the value of goods which were exported [customs duty is leviable on the cost of repair], which includes the charges paid for the materials as well as for labour, insurance and freight) in the following cases:- (a) Engines and certain specified parts which fail abroad and are re-imported. (b) Engines or certain specified parts sent abroad as a stand- by for replacement of a defective one and subsequently brought back to India in the same condition without being installed on an aircraft. (c) Engines and certain specified parts lent by an Indian company to a foreign Company. 26/62-Customs, dated Exemption to catering cabin eq....
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....uipments and food and drink on re-importation by the aircrafts of the Indian Airlines 26/62-Customs, dated 19.02.1962 Corporation from foreign flights subject to the condition that the goods were not taken on board at any foreign port or place. Exemption to catering cabin equipments and food and drink on re-importation by the aircrafts of the Indian Airlines II. Exemption for goods in transit to and from Nepal Bhutan [land locked countries] Notification No 38/96 –Customs. S. No. 1 Goods imported; Gist of the notification a) from foreign country for the purpose of exports to Bhutan or Nepal; b) from Bhutan or Nepal into India for exports to foreign Country. IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] III. Miscellaneous exemptions - Notification No. 12/2012-Customs. S. No. Chapter/ Heading /Subheading 414. 415. / tariff item Description of goods 85 or any other Chapter 85 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Photographic, filming, sound recording and radio equipment,....
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.... raw films, video tapes and sound re- cording tapes of foreign origin, if imported into India after having been IGST Rate Nil Nil exported therefrom 418. 85 or any other Goods imported for being tested in specified Nil test centres 448A 8802 449. Chapter (except that is space craft) 88 or any other Chapter All goods [aircrafts, helicopters etc.] Nil 8802 60 00 The following goods, namely:- (a) Satellites and payloads; Nil (b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads (c) Ground equipment brought for testing of (a) 518. Any Chapter Used bona fide personal and household effects belonging to a deceased person Nil 519. Any Chapter Nil 520. Nil 357A. Any Chapter 84 or any other Chapter Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibi....
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....tion for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Goods specified in List 34 required in connection with: (a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India 5% This will apply to domestic supplies also. IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] IV. Limited on nomination basis, (b) petroleum operations undertaken under specified contracts (c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy (d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP) (e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. Exemption from IGST on imports by a SEZ unit or SEZ developer for authorized operations V. Exemption from IGST from bonafide passenger baggage and transfer of residence S. No Chapter/Headin g 1 9803 Item covered Exemption from IGST....
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.... 1. on goods imported by a passenger or a member of a crew in his baggage. [Does not apply to motor vehicles, alcoholic beverages, tobacco and tobacco products] 2. on goods imported by a person of India origin on his return to India [Transfer of Residence Notification No 26/2016-Customs ] 3. on one lap top imported by a passenger of 18 years or more age [Notification No. 11/2004-Customs] Document 4GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. | த௠S. No. Description of supply Tariff heading, item, Rate for GST sub- Compensation heading, Chapter, Cess of goods or service, as the case may be (3) 2106 90 20 2202 10 (4) 60% (1) 1. Pan Masala (2) Aerated waters, containing added sugar or other sweetening matter o....
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....r flavoured 2. Aerated waters 2202 10 10 12% 3. Lemonade 2202 10 20 12% 4. Others 2202 10 90 12% Tobacco and Tobacco Products 24 5. Unmanufactured tobacco (without lime tube) 2401 71% bearing a brand name 6. Unmanufactured tobacco (with lime tube) 2401 65% bearing a brand name 7. Tobacco refuse, bearing a brand name 2401 30 00 61% 8. Chewing tobacco (without lime tube) 2403 99 10 160% 9. Chewing tobacco (with lime tube) 2403 99 10 142% 10. Filter khaini 2403 99 10 160% 11. Jarda scented tobacco 2403 99 30 160% 12. Pan masala containing tobacco ‘Gutkha' 2403 99 90 204% Cigarettes 13. Non-filter 14. 2402 20 10 5%+ Rs.1591 per Not exceeding 65 mm 15. 2402 20 20 Exceeding 65 mm but not 70 mm thousand 5%+ Rs.2876 per thousand 16. Filter 17. Not exceeding 65 mm 18. Exceeding 65 mm but not 70 mm 2402 20 30 5%+ Rs.1591 per thousand 2402 20 40 5%+ Rs.2126 per thousand 1 S. No. GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] Description of supply (1) (2) 19. Exceeding 70 mm but not 75 mm 20. Others Other tobacco products 21. Cigar and cheroots 22. Cigarillos Tariff item, heading, sub- Rate for GST Compensation he....
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....ading, Chapter, Cess of goods or service, as the case may be (3) 2402 20 50 2402 20 90 (4) 5%+ Rs.2876 per thousand 5% Rs.4170 per 2402 10 10 2402 10 20 23. Cigarettes of tobacco substitutes 2402 90 10 24. Cigarillos of tobacco substitutes 2402 90 20 25. Other 2402 90 90 thousand 21% or Rs. 4170 per thousand, whichever is higher 21% or Rs. 4170 per thousand, whichever is higher Rs.4006 per thousand 12.5% or Rs. 4,006 per thousand whichever is higher 12.5% or Rs. 4,006 per thousand whichever is higher 26. 'Hookah' or 'gudaku' tobacco tobacco bearing a brand name 2403 11 00 72% 27. 30. 31. Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' 28. Other smoking tobacco not bearing a brand name. 29. Smoking mixtures for pipes and cigarettes Other smoking tobacco bearing a brand name Other smoking tobacco not bearing a brand name 32. "Homogenised" or "reconstituted" 2403 11 00 17% 2403 11 90 11% 2403 19 10 290% 2403 19 90 49% 2403 19 90 57% tobacco, 2403 91 00 72% bearing a brand name 33. Preparations containing chewing tobacco 2403 99 20 72% 34. Snuff 2403 99 40 72% 35. Preparations containing snuff 2403 99 50 72% 36. Tobacco extracts and essence b....
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....earing a brand 2403 99 60 72% name 2 GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Description of supply Tariff item, Rate for GST heading, sub- Compensation heading, Chapter, Cess of goods or service, as the case may be (1) (2) (3) (4) 37. Tobacco extracts and essence not bearing a brand 2403 99 60 65% name 38. Cut tobacco 2403 99 70 20% 39. All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 2403 99 90 96% 40. All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 2403 99 90 89% Others 41. Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 2701 Rs.400 per tonne 42. Lignite, whether or not agglomerated, excluding 2702 Rs.400 per tonne jet 43. Peat (including peat litter), whether or not 2703 Rs.400 per tonne agglomerated Motor Vehicles 44. Motor vehicles (10 1500 cc) 8703 15% 49. Sports Utility Vehicles (length > 4m; engine 8703 15% 1500 cc; ground clearance > 170 mm) 50. Mid Segment Hybrid Cars (engine 1500 cc 8703 15% 52. Hydrogen vehicles based on fuel cell tech > 4m 8703 15% 53. Motorcycles (engine > 350 cc) 87....
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....11 3% 54. Aircrafts for personal use. 8802 3% 55. Yacht and other vessels for pleasure or sports 8903 3% ***** 3 Document 5 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] I. The following amendments / additions are required to be made to the aforesaid document: 1. In S.No.22,- (i) In the Nil rate column, the entry "Tender coconut water put in unit container and bearing a registered brand name [2202 90 90]", may be read as: "Tender coconut water other than put in unit container and bearing a registered brand name [2202 90 90]â€. (ii) In 12% rate column, in the entry "Fruit pulp or fruit juice based drinks [2202 90 30]", tariff item 2202 90 30 may be read as 2202 90 20. 2. In S.No.85, in the 28% rate column, the entry "Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]" may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter†is already covered in the 18% rate column. 3. In the footnote below the Table which gives the list of goods f....
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....or which the GST rates are yet to be decided by the GST Council, the following entries may be added: (i) Cereals and flour put up in unit container and bearing a registered brand name. (ii) Puja samagri including havan samagri will be under Nil category. However, the exact formulation for the same is yet to be finalised. ***** 1<BR> News - Press release - PIB....