CBIC notifies rate changes in Goods Rate Notification as recommended in 47th GST Council Meeting

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Background:

Earlier, the CBIC vide Notification No. 01/2017- CGST Rate Schedule Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”) w.e.f. July 01, 2017 to notify CGST Rate Schedule under Section 9(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”).

Further, the GST Council’s 47th meeting held on June 28-29, 2022 under the chairmanship of the Union Finance Minister Smt. Nirmala Sitharaman, has recommended changes in the Goods Rate Notification for rate rationalisation and to remove Inverted duty structure.

Accordingly, following notification has issued:

Notification:

The CBIC vide Notification No. 06/2022-Central Tax (Rate) dated July 13, 2022 has issued amendments in the Goods Rate Notification in the following manner: –

(i) 2.5 per cent. in respect of goods specified in Schedule I, 

(ii) 6 per cent. in respect of goods specified in Schedule II, 

(iii) 9 per cent. in respect of goods specified in Schedule III, 

(iv) 14 per cent. in respect of goods specified in Schedule IV, 

(v) 1.5 per cent. in respect of goods specified in Schedule V, and 

(vi) 0.125 per cent. in respect of goods specified in Schedule VI, and

(vii) 0.75 per cent. in respect of goods specified in Schedule VII

Schedule I – 2.5%

S. No.

Chapter / Heading Description of Goods
91A 1701 or 1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled.

98A

1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled
163 2706

Tar distilled from coal, from lignite or from peat

181B

3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes.

197A

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114  

197B 4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

197C

4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
197D 4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

197E

4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
230 84

Pawan Chakki that is Air Based Atta Chakki

232

8419 12 Solar water heater and system
233 8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof

234A

84 or 85 E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer

 

234C 8509

Wet grinder consisting of stone as grinder

255A

9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than hearing aids
264 Any chapter

Biomass briquettes or solid bio fuel pellets

Schedule II – 6%

S. No.

Chapter / Heading Description of Goods
16 0804

Dates (soft or hard), figs, pineapples, avocados, guavas , mangoes (other than mangoes sliced, dried) and mangosteens, dried

65

3006 Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals, other than contraceptives and Ostomy appliances
70 3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink

85B

4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
85C 4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

85D

4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
85E 4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

85F

4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
120 4811

Aseptic packaging paper

 

125A

4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
176B 6815

Fly ash blocks with 90 per cent. or more fly ash content; Fly ash blocks

187

8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188 8214 Paper knives, Pencil sharpeners and blades therefor

189

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
192 8413

Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

 

193 8414 20 10

Bicycle pumps

194A

8419 12 Solar water heater and system
195 8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

197

8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
198 8434

Milking machines and dairy machinery

 

205

8539 LED lamps
217 9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

221

9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids

226

9405

LED lights or fixtures including LED lamps

 

227 9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

Schedule III – 9%

S. No.

Chapter / Heading Description of Goods
30A 2706

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

54C

3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
148 4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 Other than aseptic packaging paper

157B

4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form
182D 6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included other than Fly ash bricks; Fly ash aggregates; Fly ash blocks

301A

8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
302A 8214

Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) other than paper knives, pencil sharpeners and blades therefor

302B

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
317A 8413

(a) Concrete pumps 8413 40 00; (b) other rotary positive displacement pumps 8413 60 (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

317C

8414 20 10 Bicycle pumps
317D 8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

328A

8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof 8433 90 00
328B 8434

Milking machines and dairy machinery

329A

8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
371A 84 or 85

E-waste

Explanation. – For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer”;

376AC

8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 other than wet grinder consisting of stone as a grinder
390 8539

Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps other than Light-Emitting Diode (LED) Light Sources

406A

8807 Parts of goods of heading 8801
413 9017

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

438A

9405

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

Schedule VI – 0.125%

S. No. Chapter / Heading

Description of Goods

1

7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial
3 7104

Synthetic or reconstructed precious or semiprecious stones other than diamonds, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones other than diamonds, temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

 Schedule VII – 0.75%

S. No. Chapter / Heading

Description of Goods

1

7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial
3 7104

Synthetic or reconstructed precious or semiprecious stones other than diamonds, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones other than diamonds, temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.’

This notification shall come into force on July 18, 2022.

Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).

CGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009436/ENG/Notifications

IGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009456/ENG/Notifications

UTGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009444/ENG/Notifications

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