TaxTMI 
TaxTMI 
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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.... 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 II - 12%, - (i) S.No. 132A and the entries relating thereto shall be ....
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..... 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 not exceeding 5 mm. 132BE 5405 Artificial 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 artificial textile materials of an....
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....e. 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/m2. 132CN 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. 132CO 5515 Other woven fabrics of synthetic staple fibres. 132CP 5516 Woven fabrics of artificial staple fibres."; (vii) S.No. 132D and the entries relating thereto shall be omitted; (viii) against S.No. 139, in column (3), for the entry, the entry "Twine, cordage, ....
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....roidery 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 S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "168A 6001 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted. 168B 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. 168C 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 168D 6004 Knitted or cr....