Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Prescribes IGST @ 12% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022

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....Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:- In the said notification, - a.  in Schedule I - 5%, - (i)  S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted; b.  in Schedule ....

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..... 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- "132BA 5401 Sewing thread of man-made filaments, whether or not put up for retail sale. 132BB 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 132BC 5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 132BD 5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width n....

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....t up for retail sale. 132CI 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 132CJ 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 132CK 5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 132CL 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 132CM 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m^2. 132CN 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of....

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....t embroidery, other than knitted or crocheted; tassels, pompons and similar articles." shall be substituted; (xiii)  against S.No. 155, in column (3), for the entry, the entry "Woven fabrics of metal thread and  woven fabrics of metallised  yarn of heading 5605, of a kind used  in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included." shall be substituted; (xiv)  against S.No. 156, in column (3), for the entry, the entry "Embroidery in the piece, in strips or in motifs." shall be substituted; (xv)  against S.No. 168, in column (3), for the words "this Chapter", the word and the figure "Chapter 59" shall be substituted; (xvi)  after ....

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....s and travelling rugs. 171A2 6302 Bed linen, table linen, toilet linen and kitchen linen. 171A3 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 171A4 6304 Other furnishing articles, excluding those of heading 9404. 171A5 6305 Sacks and bags, of a kind used for the packing of goods. 171A6 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 171A7 6307 Other made up articles, including dress patterns. 171A8 6308 Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in....