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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