HOW TO USE THIS TARIFF? HOW TO ASCERTAIN APPLICABLE TAX RATE PART I GOODS TARIFF THE GENERAL RULES FOR THE INTERPRETATION OF TARIFF SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS CHAPTER 1: Live animals CHAPTER 2: Meat and edible meat offal CHAPTER 3: Fish and crustaceans, molluscs and other aquatic invertebrates CHAPTER 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included CHAPTER 5: Products of animal origin, not elsewhere specified or included SECTION II: VEGETABLE PRODUCTS CHAPTER 6: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage CHAPTER 7: Edible vegetables and certain roots and tubers CHAPTER 8: Edible fruit and nuts; peel of citrus fruit or melons CHAPTER 9: Coffee, tea, mate and spices CHAPTER 10: Cereals CHAPTER 11: Products of the milling industry; malt; starches; inulin; wheat gluten CHAPTER 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder CHAPTER 13: Lac; gums, resins and other vegetable saps and extracts CHAPTER 14: Vegetable plaiting materials; vegetable products not elsewhere specified or included SECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes SECTION IV: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES CHAPTER 16: Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates CHAPTER 17: Sugars and sugar confectionery CHAPTER 18: Cocoa and cocoa preparations CHAPTER 19: Preparations of cereals, flour, starch or milk; pastrycooks’ products CHAPTER 20: Preparations of vegetables, fruit, nuts or other parts of plants CHAPTER 21: Miscellaneous edible preparations CHAPTER 22: Beverages, spirits and vinegar CHAPTER 23: Residues and waste from the food industries; prepared animal fodder CHAPTER 24: Tobacco and manufactured tobacco substitutes SECTION V: MINERAL PRODUCTS CHAPTER 25: Salt; sulphur; earths and stone; plastering materials, lime and cement CHAPTER 26: Ores, slag and ash CHAPTER 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES CHAPTER 28: Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes CHAPTER 29: Organic chemicals CHAPTER 30: Pharmaceutical products CHAPTER 31: Fertilisers CHAPTER 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks CHAPTER 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations CHAPTER 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes,“dental waxes” and dental preparations with a basis of plaster CHAPTER 35: Albuminoidal substances; modified starches; glues; enzymes CHAPTER 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations CHAPTER 37: Photographic or cinematographic goods CHAPTER 38: Miscellaneous chemical products SECTION VII: PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF CHAPTER 39: Plastics and articles thereof CHAPTER 40: Rubber and articles thereof SECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HAND BAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) CHAPTER 41: Raw hides and skins (other than fur skins) and leather CHAPTER 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) CHAPTER 43: Fur skins and artificial fur; manufactures thereof SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 44: Wood and articles of wood; wood charcoal CHAPTER 45: Cork and articles of cork CHAPTER 46: Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF CHAPTER 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard CHAPTER 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard CHAPTER 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans SECTION XI: TEXTILES AND TEXTILE ARTICLES CHAPTER 50: Silk CHAPTER 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric CHAPTER 52: Cotton CHAPTER 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CHAPTER 54: Man-made filaments; strip and the like of man-made textile materials CHAPTER 55: Man-made staple fibres CHAPTER 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof CHAPTER 57: Carpets and other textile floor coverings CHAPTER 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CHAPTER 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use CHAPTER 60: Knitted or crocheted fabrics CHAPTER 61: Articles of apparel and clothing accessories, knitted or crocheted CHAPTER 62: Articles of apparel and clothing accessories, not knitted or crocheted CHAPTER 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR CHAPTER 64: Footwear, gaiters and the like; parts of such articles CHAPTER 65: Headgear and parts thereof CHAPTER 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof CHAPTER 67: Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE CHAPTER 68: Articles of stone, plaster, cement, asbestos, mica or similar materials CHAPTER 69: Ceramic products CHAPTER 70: Glass and glassware SECTION XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN CHAPTER 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin SECTION XV: BASE METALS AND ARTICLES OF BASE METAL CHAPTER 72: Iron and steel CHAPTER 73: Articles of iron or steel CHAPTER 74: Copper and articles thereof CHAPTER 75: Nickel and articles thereof CHAPTER 76: Aluminium and articles thereof CHAPTER 77: (Reserved for possible future use) CHAPTER 78: Lead and articles thereof CHAPTER 79: Zinc and articles thereof CHAPTER 80: Tin and articles thereof CHAPTER 81: Other base metals; cermets; articles thereof CHAPTER 82: Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal CHAPTER 83: Miscellaneous articles of base metal SECTION XVI: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUNDRECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES CHAPTER 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof CHAPTER 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT CHAPTER 86: Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds CHAPTER 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof CHAPTER 88: Aircraft, spacecraft, and parts thereof CHAPTER 89: Ships, boats and floating structures SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF CHAPTER 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof CHAPTER 91: Clocks and watches and parts thereof CHAPTER 92: Musical instruments; parts and accessories of such articles SECTION XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF CHAPTER 93: Arms and ammunition; parts and accessories thereof SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES CHAPTER 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated building CHAPTER 95: Toys, games and sports requisites; parts and accessories thereof CHAPTER 96: Miscellaneous manufactured articles SECTION XXI: WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES CHAPTER 97: Works of art, collectors' pieces and antiques CHAPTER 98: Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores CHAPTER 98A: Misc. Goods Specified as falling under Any Chapter; Supplies Deemed to be as Supply of Goods such Transfer of IPR, Actionable Claims etc. PART II SERVICES TARIFF Section 5 Construction Services Annexure I Annexure II Annexure III Annexure IV Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services Section 7 Financial and related services; real estate services; and rental and leasing services. Section 8 Business and Production Services Section 9 Community, Social and Personal Services and other miscellaneous services Exempted Services Scheme of Classification of Services Explanatory Notes to the Scheme of Classification of Services PART III OTHER EXEMPTIONS Exemption from Registration – Small Taxpayers having turnover below threshold limit – Notification No. No. 10/2019-C.T., dated 7-3-2019 Composition Levy Scheme For Small Taxpayers having Turnover up to Rs. 1.5 Crore – Old Scheme – Notification No. 8/2017-C.T., dated 27-6-2017 Composition Levy Scheme For Small Taxpayers having Turnover up to Rs. 1.5 Crore – Notification No. 14/2019-C.T., dated 7-3-2019 Scheme to Pay GST @ 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme. – Notification No. 2/2019-C.T. (Rate), dated 7-3-2019 Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc. - Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017] Exemption to Goods Supplied to CSD by way of Refund - Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017 Exemption to goods supplied by CSD - Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017 Activities of Govt. in relation to Function entrusted to Panchayat or Municipality not to treated as supply - Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017 Grant of Liquor licence by State Government not to treated as supply - Notification No. 25/2019-Central Tax (Rate), dated 30.09.2019 United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received. - Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017 Exemption to intra-State supply of heavy water and nuclear fuels by dept. of Atomic Energy to NPCIL - Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017 GST rates on leasing of Motor Vehicles Notification No. 37/2017-C.T. (Rate), dated 13-10-2017 Partial Exemption to Food Preparations meant for free distribution under Government Programs - Notification No. 39/2017-C.T. (Rate), dated 18-10-2017 Reduced GST on Supply of Goods to Exporter - Notification No. 40/2017-C.T. (Rate), dated 23-10-2017 Concessional GST on Supply of Scientific and technical equipment to research institutions — Notification No. 45/2017-C.T. (Rate), dated 14-11-2017 Exemption from GST to Government’s share of Profit for grant of licence/ lease for Oil Exploration - Notification No. 5/2018-C.T. (Rate), dated 25-1-2018 Effective rates of GST on old and used Motor vehicles - Notification No. 8/2018-C.T. (Rate), dated 25-1-2018 Concessional GST on Specified Handicraft - Notification No. 21/2018-C.T. (Rate), dated 26-7-2018 Gold — Exemption to supply of gold supplied by Nominated Agency - Notification No. 26/2018-C.T. (Rate), dated 31-12-2018 Bar on Refund of Unutilized Input Tax Credit Accumulated on account of Supply of Certain Specified Goods attracting lower rate of tax than on inward supplies Exemption to specified goods supplied to Food and Agriculture Organisation of the United Nations (FAO) PART IV REVERSE CHARGE MECHANISM The Central Goods and Service Tax Act, 2017 (Extract) Reverse Charge on specified goods - Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017 Reverse Charge on Specified Services - Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017 Goods & Services to be taxed under Reverse Charge - in Real Estate Sector — Notification No. 7/2017-Central Tax (Rate), dated 29.03.2019 Special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa — Notification No. 4/2018-Central Tax (Rate), dated 25-1-2018 Exemption from Reverse Charge - Notification No. 8/2017-Central Tax (Rate), dated 28-6-2017 Exemption to TDS diductor from paying tax under Reverse Charge - Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017 Exemption from CGST on intra-State supplies of second hand goods received by registered person from any supplier who is not registered PART V COMPENSATION CESS The Constitution (One Hundred and First Amendment) Act, 2016 (Extracts) The Goods and Services Tax (Compensation to States) Act, 2017 (Extracts) Rates of Compensation Cess for specified goods - Notification No. 1/2017-Compensation Cess (Rate), dated 28-6-2017 Compensation Cess on specified services of Chapter 99. Compensation Cess Rate on Motor Vehicles falling under Headings 8702 and 8703 when leased before 1-7-2017 Exemption to Second Hand Goods Purchased from Unregistered Dealers. PART VI GST RATE NOTIFICATIONS GST Rate Schedule For Goods - Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 Corrigendum F. No. 354/117/2017-TRU, dated 30-6-2017 to 1/2017-C.T. (Rate) Notification No. 18/2017-C.T. (Rate), dated 30-6-2017 Amending 01/2017-C.T. (Rate) Corrigendum F. No. 354/117/2017-TRU Pt., dated 12-7-2017 To 01/2017-C.T. (Rate) Corrigendum F. No. 354/117/2017-TRU, dated 27-7-2017 to 1/2017-C.T. (Rate) Notification No. 19/2017-C.T. (Rate), dated 18-8-2017 Amending 1/2017-C.T. (Rate) Notification No. 27/2017-C.T. (Rate), dated 22-9-2017 to Amend 1/2017-C.T. (Rate) Notification No. 34/2017-C.T. (Rate), dated 13-10-2017 to Amend 1/2017-C.T. (Rate) Notification No. 41/2017-C.T. (Rate), dated 14-11-2017 to Amend 1/2017-C.T. (Rate) Notification No. 6/2018-C.T. (Rate), dated 25-1-2018 Amending 1/2017-C.T. (Rate) Notification No. 18/2018-C.T. (Rate), dated 26-7-2018 Amending 1/2017-C.T. (Rate) Notification No. 24/2018-C.T. (Rate), dated 31-12-2018 Amending 1/2017-C.T. (Rate) Notification No. 8/2019-C.T. (Rate), dated 29-3-2019 Amending 1/2017-C.T.(Rate) Notification No. 12/2019-Central Tax (Rate), dated 31.07.2019 Amending 1/2017-C.T. (Rate) Notification No. 14/2019-Central Tax (Rate), dated 30.09.2019 Amending 1/2017-C.T. (Rate) Granting - Exemption from CGST to specified goods - Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 Corrigendum, dated 12.7.2017 to Notification No. 2/2017-Central Tax (Rate) Corrigendum, dated 27.7.2017 to Notification No. 2/2017-Central Tax (Rate) Notification No. 28/2017-C.T. (Rate), dated 22-9-2017 Amending 2/2017-C.T.(Rate) Notification No. 35/2017-C.T. (Rate), dated 13-10-2017 Amending 2/2017-C.T.(Rate) Notification No. 42/2017-C.T. (Rate), dated 14-11-2017 Amending 2/2017-C.T. (Rate) Notification No. 7/2018-C.T. (Rate), dated 25-1-2018 Amending 2/2017-C.T. (Rate) Notification No. 19/2018-C.T. (Rate), dated 26-7-2018 Amending 2/2017-C.T.(Rate) Notification No. 25/2018-C.T. (Rate), dated 31-12-2018 Amending 2/2017-C.T. (Rate) Notification No. 15/2019-C.T. (Rate), dated 30-9-2019 Amending 2/2017-C.T. (Rate) GST Rate of Services - Notification No. 11/2017-C.T.(Rate), dated 28.06.2017 Notification No. 20/2017-C.T. (Rate), dated 22-8-2017 Amending 11/2017-C.T. (Rate) Notification No. 31/2017-C.T. (Rate), dated 13-10-2017 Amending 11/2017-C.T. (Rate) Notification No. 46/2017-C.T. (Rate), dated 14-11-2017 Amending 11/2017-C.T. (Rate) Notification No. 1/2018-C.T. (Rate), dated 25-1-2018 Amending 11/2017-C.T. (Rate) Notification No. 13/2018-C.T. (Rate), dated 26-7-2018 Amending 11/2017-C.T. (Rate) Notification No. 17/2018-C.T. (Rate), dated 26-7-2018 Amending 11/2017-C.T. (Rate) Notification No. 27/2018-C.T. (Rate), dated 31-12-2018 Amending 11/2017-C.T. (Rate) Notification No. 30/2018-C.T. (Rate), dated 31-12-2018 Amending 11/2017-C.T. (Rate) Notification No. 3/2019-C.T. (Rate), dated 29-3-2019 Amending 11/2017-C.T. Notification No. 10/2019-C.T. (Rate), dated 10-5-2019 Amending 11/2017-C.T. (Rate) Notification No. 20/2019-C.T. (Rate), dated 30-9-2019 Amending 11/2017-C.T. (Rate) Notification No. 12/2017-Central Tax (Rate) – Exemption from GST to Specified Services Notification No. 21/2017-C.T. (Rate), dated 22-8-2017 – Amending 12/2017-C.T. (Rate) Notification No. 25/2017-C.T. (Rate), dated 21-9-2017 – Amending 12/2017-C.T. (Rate) Notification No. 30/2017-C.T. (Rate), dated 29-9-2017 – Amending 12/2017-C.T. (Rate) Notification No. 32/2017-C.T. (Rate), dated 13-10-2017 – Amending 12/2017-C.T. (Rate) Notification No. 47/2017-C.T. (Rate), dated 14-11-2017 – Amending 12/2017-C.T. (Rate) Notification No. 2/2018-C.T. (Rate), dated 25-1-2018 – Amending 12/2017-C.T. (Rate) Notification No. 14/2018-C.T. (Rate), dated 26-7-2018 – Amending 12/2017-C.T. (Rate) Notification No. 23/2018-C.T. (Rate), dated 20-9-2018 – Amending 12/2017-C.T. (Rate) Notification No. 28/2018-C.T. (Rate), dated 31-12-2018 – Amending 12/2018-C.T. (Rate) Notification No. 4/2019-C.T. (Rate), dated 29-3-2019 – Amending 12/2017-C.T. (Rate) Notification No. 13/2019- C.T. (Rate), dated 31.07.2019 – Amending 12/2017-C.T. (Rate) Notification No. 21/2019-C.T. (Rate), dated 30.09.2019 – Amending 12/2017-C.T. (Rate)
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