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DIVISION ONE 1 GST Tariff for Goods with HSN Code Arrangement of Chapters iii-ix GST Tariff for Goods with HSN Code 1.1-1.1426 General Rules for the Interpretation of this Schedule 1.1427-1.1428 DIVISION TWO 2 Rates specified in other Acts Rates specified in Central Excise Act 2.3 National Calamity Contingent Duty 2.28 Additional Duty on Tobacco 2.32 Additional Duty on Motor Spirit (Petrol) 2.35 Additional Duty on High Speed Diesel Oil 2.37 Special Additional Excise Duty on Motor Spirit and High Speed Diesel Oil 2.39 Road & Infrastructure Cess 2.48 Agriculture Infrastructure and Development Cess 2.59 PAGE I-5
DIVISION THREE 3 Commodity Index Commodity Index 3.3 DIVISION FOUR 4 GST Tariff for Services Arrangement of Services 4.3* CGST/SGST Tariff for Services 4.7* IGST Tariff for Services 4.183* Compensation Cess 4.357* Rate of Tax and Exemption Notifications for Services 4.358* Reverse Charge in case of intra-State supplies of services 4.360* Reverse Charge in case of inter-State supplies of services 4.369* Notified categories of services the tax on intra-State/inter-State supplies of which shall be paid by electronic commerce operator 4.378* No refund of unutilised Input Tax Credit 4.379* Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier 4.380* Notified rate of tax to be levied on specified first intra-State supplies of goods or services 4.382* Latest Clarifications 4.386* Latest Case Laws 4.465* Explanatory Notes 4.559* CONTENTS I-6 PAGE *See Volume 2.
DIVISION FIVE 5 Services Index Services Index 5.3* DIVISION SIX 6 GST Tariff Notifications (Rate of Tax and Exemptions) GST Tariff Notifications (Rate of Tax and Exemptions) 6.3* DIVISION SEVEN 7 GST rate reckoner for goods GST Rate Reckoner for Goods 7.3* LIST OF NOTIFICATIONS i PAGE* *See Volume 2. I-7 CONTENTS
1.137 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Ch. 13 CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note: Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) malt extract (heading 1901); (c) extracts of coffee, tea or mate (heading 2101); (d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006); (h) tanning or dyeing extracts (heading 3201 or 3203); (i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001). Tariff Item Description of goods Unit CGST UTGSTSGST/ IGST (1) (2) (3) (4) (5) (6) 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Nil IGST/Nil CGST/Nil SGST or UTGST : 1301 : Lac and Shellac 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1301 : Natural gums, resins, gumresins and oleoresins (for example, balsams) [other than lac and shellac] 5% IGST/2.5% CGST/2.5% SGST or UTGST : 1301 : Compounded asafoetida commonly known as heeng 1301 20 00 Gum Arabic kg. 2.5% 2.5% 5% 1301 90 NaturalOther: gums: 1301 90 11 Asian gum kg. 2.5% 2.5% 5% 1301 90 12 African gum kg. 2.5% 2.5% 5%
Tariff Item Description of goods Unit CGST UTGSTSGST/ IGST (1) (2) (3) (4) (5) (6) 1301 90 13 Asafoetida/Heeng kg. 2.5% 2.5% 5% 1301 90 14 Benjamin ras kg. 2.5% 2.5% 5% 1301 90 15 Benjamin cowrie kg. 2.5% 2.5% 5% 1301 90 16 Karaya gum (Indian tragacanth) hastab kg. 2.5% 2.5% 5% 1301 90 17 Tragacanth (adraganth) kg. 2.5% 2.5% 5% 1301 90 18 Storax kg. 2.5% 2.5% 5% 1301 90 19 Other kg. 2.5% 2.5% 5% Resins: 1301 90 21 Copal kg. 2.5% 2.5% 5% 1301 90 22 Dammar batu kg. 2.5% 2.5% 5% 1301 90 29 Other kg. 2.5% 2.5% 5% Gum resins : 1301 90 31 Myrrh kg. 2.5% 2.5% 5% 1301 90 32 Oilbanum or frankincense kg. 2.5% 2.5% 5% 1301 90 33 Mastic gum kg. 2.5% 2.5% 5% 1301 90 34 Xanthium gum kg. 2.5% 2.5% 5% 1301 90 39 Other kg. 2.5% 2.5% 5% Oleoresins: 1301 90 41 Of seeds kg. 2.5% 2.5% 5% 1301 90 42 Of fruits kg. 2.5% 2.5% 5% 1301 90 43 Of leaves kg. 2.5% 2.5% 5% 1301 90 44 Of spices kg. 2.5% 2.5% 5% 1301 90 45 Of flowers kg. 2.5% 2.5% 5% 1301 90 46 Of roots kg. 2.5% 2.5% 5% 1301 90 49 Other kg. 2.5% 2.5% 5% Other: 1301 90 99 Other kg. 2.5% 2.5% 5% 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 18% IGST/9% CGST/9% SGST or UTGST : 1302: Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable prodCh. 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1.138
Tariff Item Description of goods Unit CGST UTGSTSGST/ IGST (1) (2) (3) (4) (5) (6) ucts [other than tamarind kernel powder] Vegetable saps and extracts : 1302 11 00 Opium kg. 9% 9% 18% 1302 12 00 Of liquorice kg. 9% 9% 18% 1302 13 00 Of hops kg. 9% 9% 18% 1302 14 00 Of ephedra kg. 9% 9% 18% 1302 19 Extracts:Other: 1302 19 11 Of belladonna kg. 9% 9% 18% 1302 19 12 Of cascara sagrada kg. 9% 9% 18% 1302 19 13 Of nuxvomica kg. 9% 9% 18% 1302 19 14 Of ginseng (including powder) kg. 9% 9% 18% 1302 19 15 Of agarose kg. 9% 9% 18% 1302 19 16 Of neem kg. 9% 9% 18% 1302 19 17 Of gymnema kg. 9% 9% 18% 1302 19 18 Of garacenia or cambodge kg. 9% 9% 18% 1302 19 19 Other kg. 9% 9% 18% 1302 19 20 Cashew shell liquid (CNSL), crude kg. 9% 9% 18% 1302 19 30 Purified and distilled CNSL (Cardanol) kg. 9% 9% 18% 1302 19 90 Other kg. 9% 9% 18% 1302 20 00 Pectic substances, pectinates and pectates kg. 9% 9% 18% Mucilages and thickeners, whether or not modified, derived from vegetable products : 1302 31 00 Agar-agar kg. 9% 9% 18% 1302 32 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds : 1302 32 30 Guargum treated and pulverized kg. 9% 9% 18% 1302 32 40 Kappa carrageenan kg. 9% 9% 18% 1302 32 90 Other kg. 9% 9% 18% 1302 39 00 Other kg. 9% 9% 18% 1.139 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Ch. 13
OTHER RATES 5% IGST/2.5% CGST/ 2.5% SGST or UTGST : Tamarind kernel powder RATE OF TAX AND EXEMPTION NOTIFICATIONS FOR GOODS (SEE DIVISION SIX)
9. Notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them.—Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 13/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 16/2017-Union Territory Tax (Rate), dated 28-6-2017
7. Exemption to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notification No. 10/2017-Central Tax (Rate), dated 28-62017/Notification No. 10/2017-Union Territory Tax (Rate), dated 28-6-2017
Ch. 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1.140
4. Refund of 50% of CGST/IGST/SGST or UTGST on Supplies of Goods to Canteen Stores Department (CSD) under Ministry of Defence.—Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017/ Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017
10. Composition Levy - Notified rate of tax, turnover, conditions & restrictions.—Notification No. 14/2019-Central Tax, dated 7-3-2019
8. Notified supplies which shall be treated neither as a supply of goods nor as a supply of services.—Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 14/2017-Union Territory Tax (Rate), dated 28-6-2017
2. List of CGST/IGST/SGST or UTGST exempt goods (Nil rated goods). Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Union Territory Tax (Rate), dated 28-6-2017
5. Exemption to Supplies of Goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and Supplies of Goods by CSD/Unit Run Canteens to authorised customers.—Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017/Noti fication No. 7/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Union Territory Tax (Rate), dated 28-6-2017
1. CGST/IGST/SGST or UTGST Rate Schedule for Goods.—Notification No. 1/2017-Cen tral Tax (Rate), dated 28-6-2017/Notification No. 1/2017-Integrated Tax (Rate), dated 28-62017/Notification No. 1/2017-Union Territory Tax (Rate), dated 28-6-2017
3. Concessional CGST/IGST/SGST or UTGST rate for supplies of goods to specified petroleum and other explorations and productions under various Schemes.—Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017
6. Exemption to intra-State supplies of goods or services or both received by a TDS deduc tor under section 51 from an unregistered supplier.—Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 9/2017-Union Territory Tax (Rate), dated 28-6-2017
19. Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier.—Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Integrated Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Union Territory Tax (Rate), dated 29-3-2019. BILL BILL NOT REQUIRED TO BE WHERE ARE or or Sub-heading
16. Exemption of goods supplied to Food and Agricultural Organisation (FAO) of the United Nations.—Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 18/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 19/2019-Union Territory Tax (Rate), dated 30-9-2019
FOLLOWING GOODS
or Tariff item Description of Goods (1) (2) (3) 1. 1301 Lac and Shellac 1.141 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Ch. 13
E-WAY
E-WAY
Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019/Notification No. 2/2019-Union Territory Tax (Rate), dated 7-3-2019
17. Notified supplies which shall be treated neither as supply of goods nor as supply of services. Notification No. 25/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 24/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 25/2019-Union Territory Tax (Rate), dated 30-9-2019
12. Exemption to intra-State/inter-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the CGST/IGST/SGST or UTGST tax leviable thereon, as is in excess of the amount calculated at the CGST rate of 0.05 per cent/IGST rate of 0.1 per cent/SGST or UTGST rate of 0.05 per cent.—Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017/Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017/Notification No. 40/2017-Union Territory Tax (Rate), dated 23-102017
GENERATED
15. Exemption on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration counters to an outgoing International Tourist.— Notification No. 11/2019-Integrated Tax (Rate), dated 29-6-2019
14. Refund of applicable Tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing International Tourist.—Notification No. 11/2019-Central Tax (Rate), dated 29-6-2019/ Notification No. 10/2019-Integrated Tax (Rate), dated 29-6-2019/Notification No. 11/2019-Union Territory Tax (Rate), dated 29-6-2019
13. Notified rate of tax to be levied on specified first intra-State supplies of goods or services.
Heading
18. Exemption on goods and services compensation cess on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist.—Notification No. 1/2019-Compensation Cess (Rate), dated 29-6-2019
11. Exemption from Compensation Cess to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notification No. 4/2017-Compensa tion Cess (Rate), dated 20-7-2017
TRANSPORTED No.S. Chapter
No.S. Chapter or Heading or Sub-heading or Tariff item Description of Goods (1) (2) (3) 2. Any Chapter Supplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and supplies of goods by CSD/Unit Run Canteens to authorised customers LATEST CLARIFICATION Tamarind kernel powder (modified) and plain (unmodified) tamarind kernel powder - Tama rind Kernel powder and treated (modified) tamarind kernel powder fall under Chapter 13; both attract 5% GST.—Circular No. 52/26/2018-GST, dated 9-8-2018. CASE LAWS/DEPARTMENTAL CLARIFICATIONS UNDER OLD REGIME Name of Product Heading No. Citation Asafoetida Compounded 1301 CBE&C circular 427/60/09 CX dated 30-10-1998 Glucomannan (Propol A) 1302 19 CC v. Cadilla Chemicals Ltd. 2002 (139) ELT 362 (CESTAT) Gura gum Chapter 13 Krap Chem v. CCE (2015) 325 ELT 339 (CESTAT) Oleo Pine Resin 1301 90 CC v. Sudharsan Pine Products Ltd. 1999 (111) ELT 78 (CESTAT) * Sudarshan Pine Products Ltd. v. CC 2016 74 taxmann. com 276/(341) ELT 437 (CESTAT) Storax Prepared B.P. having purified Balsam 1301 90 CC v. Bengal Chemicals & Pharmaceuticals Ltd. 1990 (47) ELT 374 (CESTAT) Tamarind Kernel Powder 1301 Hindustan Gum v. CCE (2012) 279 ELT 535 (CESTAT) Ch. 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1.142
Rs. : 3395 | USD : 106 AUTHOR : Taxmann PUBLISHER : TAXMANN DATE OF PUBLICATION : August 2022 EDITION : 17th Edition ISBN NO : 9789356220171 NO. OF PAGES : 3432 BINDING TYPE : PAPERBACK ORDER NOW Description GST Tariff with GST Rate Reckoner (Set of 2 Vols.) This book provides GST Tariff for Goods with HSN Code & Services with Service Code and Explanatory Notes to the Scheme of Classification of TheServices.Present Publication is the 17th Edition, amended by the Finance Act 2022 & incorporates Notifications issued till 02-08-2022. This book is authored by Taxmann’s Editorial Board, with the following noteworthy features: [Taxmann’s Series Bestseller Books] on GST Tariff [Follows the Six-sigma Approach] to achieve the benchmark of 'zero error.' This book is published in two volumes & divided into seven divisions, which are listed as follows: GST Tariff for Goods with HSN Code Rates Specified in other Acts Commodity Index GST Tariff for Services Services Index GST Tariff Notifications (Rate of Tax and Exemptions) GST Rate Reckoner for Goods
