Showing posts with label GST RATES. Show all posts
Showing posts with label GST RATES. Show all posts

Saturday, 15 July 2017

GST Rate Schedule Chapter - Any Chapter ( PUJA SAMAGRI and OTHERS)

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Chapter
Any Chapter
0%
Puja samagri namely,-

(i)     Rudraksha, rudraksha mala, tulsi kanthi  mala, panchgavya (mixture   of cowdung, desi ghee, milk and curd);
(ii)   Sacred thread (commonly known      as yagnopavit);
(iii)  Wooden khadau;
(iv)   Panchamrit,
(v) Vibhuti  sold by religious institutions,
(vi)   Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix)  Kalava (Raksha sutra)
(x)    Chandan tika
5%
Puja samagri namely,-
(i)    lobhan,
(ii)   mishri,
(iii)  batasha
(iv)  bura
12%
-
18%
-
28%
-


GST Rate Schedule Chapter - 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)(Amended)

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Chapter
84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.
0%
-
5%

1. 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 [8437]
12%

1.   Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground   rollers. [8432]
2. Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 [8433]
3. Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry Incubators and brooders [8436]

18%
-

   28%
-


GST Rate Schedule Chapter - 71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin) (Amended)

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Chapter 
71 (Natural  or  cultured pearls,   precious   or semi-precious stones, precious metals,  metals  clad with precious metal, and  articles  thereof; imitation jewellery; coin)

1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%.

7101    Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport.
7102   Diamonds, whether or not worked, but not mounted or set [other than rough diamonds].
7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport.
7104    Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport.
7105    Dust and powder of natural or synthetic precious or semi - precious stones.
7106    Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form. 7107   Base metals clad with silver, not further worked than semi – manufactured.
7108   Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. 7109    Base metals or silver, clad with gold, not further worked than semi – manufactured.
7110    Platinum, unwrought or in semi - manufactured form, or in powder form.7111    Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7112    Waste and scrap of precious metals, of metal clad with precious metal.
7113    Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
7114    Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.
7115    Other articles of precious metal or of metal clad with precious metal.
7116    Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed).
7117    Imitation jewellery.
7118    Coins.


2.   Rough diamond [7102] will attract 0.25%.

GST Rate Schedule Chapter -64 (Footwear gaiters and the like; parts of such articles)

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Chapter
64 (Footwear gaiters and the like; parts of such articles)
0%
- 
5%
1.  Footwear  having  a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
12%
-
18%

All goods not specified elsewhere
1. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing,    screwing, plugging or similar processes.
2. 6402 Other footwear with outer soles and uppers of rubber or plastics.
3. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
4. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
5. 6405 Other footwear.
6. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles,            heel
cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
28%
-


GST Rate Schedule Chapter -63 (Other made up textile articles, sets, worn clothing and worn textile articles; rags)

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Chapter
63 (Other made up textile articles, sets, worn clothing and worn textile articles; rags)
0%
1.  Indian National Flag
5%

All goods of sale value not exceeding Rs. 1000 per piece

1.   6301    Blankets and travelling rugs.
2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics.
3.   6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
4.   6304 Other furnishing      articles, excluding those of heading 9404; such as Bedspreads, Counterpanes, Napkins,   Pillow   case and  pillow  slip,  Table cloth  and table  cover, Towels, other than terry towel,  Mosquito  nets, Cushion covers
5.  6305   Sacks   and bags, of a kind used for the packing of goods.
6. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
7.   6307 Other made up articles, including dress patterns; such as Floor-cloths, dish- cloths,     dusters     and similar cleaning cloths, Life-jackets  and  Life- belts, 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 packings for retail sale.
8.   6309 Worn clothing     and     other worn articles.
9.  6310  Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
12%

All goods of sale value exceeding Rs. 1000 per piece

1.   6301 Blankets and travelling rugs.
2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics.
3.   6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
4.   6304 Other furnishing articles, excluding    those    of heading 9404; such as Bedspreads, Counterpanes, Napkins,  Pillow  case and pillow slip, Table cloth and table cover, Towels, other than terry  towel,  Mosquito nets, Cushion covers
5.  6305   Sacks   and bags, of a kind used for the packing of goods.
6. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
7.   6307 Other made up articles, including dress patterns; such as Floor-cloths, dish- cloths, dusters    and similar cleaning cloths, Life-jackets  and  Life- belts, 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 packings for retail sale.
8.   6309 Worn clothing    and    other worn articles.
9.   6310 Used      or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
18%
-
28%
-

GST Rate Schedule Chapter -62 (Articles of apparel and clothing accessories, not knitted or crocheted)

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Chapter
62 (Articles of apparel and clothing accessories, not knitted or crocheted)
0%
-
5%
3. All goods of sale value not exceeding Rs. 1000 per piece
12%
2. All goods of sale value exceeding Rs. 1000 per piece
18%
-
28%
-


GST Rate Schedule Chapter - 61 (Articles of apparel and clothing accessories, knitted or crocheted)

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Chapter
61 (Articles of apparel and clothing accessories, knitted or crocheted)
0%
-
5%
2. All goods of sale value not exceeding Rs. 1000 per piece
12%
1. All goods of sale value exceeding Rs. 1000 per piece
18%
-
28%
-


GST Rate Schedule Chapter -59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use)

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Chapter
59 (Impregnated, coated,   covered   or laminated textile fabrics; textile articles of a kind suitable for industrial use)
0%
-
5%
-

  
12%

All goods
1.   5901 Textile fabrics coated with gum or amylaceous substances,  of  a  kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
2.  5902  Tyre  cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
3.   5903 Textile fabrics  impregnated, coated,    covered    or laminated with plastics, other   than   those   of heading 5902.
4. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.
5.   5905 Textile wall coverings.
6. 5906   Rubberised textile  fabrics,  other than  those  of  heading 5902.
7.   5907 Textile fabrics otherwise impregnated, coated or    covered;    painted canvas being theatrical scenery,  studio  back- cloths or the like.
8.   5908 Textile wicks,  woven,  plaited or knitted , for lamps, stoves, lighters, candles   or   the   like; incandescent gas mantles   and   tubular knitted gas mantle fabric therefor, whether or not impregnated.
9. 5909  Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials.
10. 5910 Transmission or conveyor belts or belting, of textile material,   whether   or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.
11. 5911 Textile products and articles, for    technical    uses, specified in Note 7 to this  Chapter;  such  as Textile fabrics, felt and felt-lined woven fabrics,  coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up;   Felt   for   cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles.
18%
-
28%
-


GST Rate Schedule Chapter - 58 (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery)

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Chapter
58 (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery)
0%
-
5%
1. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810]
12%
All   goods   not   specified elsewhere
1. 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.
2.   5802 Terry towelling and  similar woven   terry   fabrics, other     than     narrow fabrics     of     heading 5806;    tufted    textile fabrics,     other     than products  of   heading 5703.
3.   5803Gauze, other   than   narrow fabrics    of    heading 5806.
4.  5804 Tulles   and other net fabrics, not including woven, knitted or crocheted fabrics;   lace   in   the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006.
5.   5805   Hand- woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.
6. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without  weft assembled by means of an adhesive (bolducs).
7. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
8.  5808    Braids    in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.
9.   5809   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; such as Zari borders    [other    than Embroidery    or    zari articles, that is to say,- imi, zari, kasab, saima, dabka,   chumki,   gota sitara,     naqsi,     kora, glass    beads,    badla, glzal].
10. 5810  Embroidery  in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
11. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810.
18%
-
28%
-