R.K. Jain’s GST Tariff of India | Set of 2 Volumes

Published by : CENTAXTM LAW PUBLICATIONS PVT. LTD.

59/32, New Rohtak Road, New Delhi-110 005 INDIA Tel. : 011-40749999, E-mail : sales@centax.co.in Website : centaxonline.com

© CENTAXTM

Price : Rs. 3195/(for a set of two vols.)

[ Amended as on 1st February, 2022 ] First Edition

2017 (June)

2nd Edition

2017 (July)

3rd Edition

2017 (Aug.)

4th Edition

2018 (Feb.)

5th Edition

2018 (May)

6th Edition

2018 (July) (Leap Ed.)

7th Edition

2018 (Aug.)

8th Edition

2019 (Feb.)

9th Edition

2019 (Apr.)

10th Edition

2019 (July)

Reprint

2019 (July)

11th Edition

2019 (Sept.)

Reprint

2019 (Oct.)

12th Edition

2020 (Feb.)

Reprint

2020 (Feb.)

13th Edition

2021 (Feb.)

14th Edition

2021 (June)

15th Edition

2022 (Feb.)

ISBN : 978-93-91055-17-2 Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.

No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser.

All disputes are subject to Delhi jurisdiction only.

Abstract of Contents - Vols. 1 & 2 Page

VOL. 1 HOW TO USE THIS TARIFF ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 HOW TO CALCULATE TAX UNDER GST .. ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Introduction to GST Tariff. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

Classification of Goods and Services under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

List of Nil Rated/Exempted/Non-Taxable Goods under CGST, IGST, SGST & UTGST . . . . . . . . . . . . .

20

List of Nil Rated/Fully Exempted Services under CGST, IGST, SGST and UTGST. . . . . . . . . . . . . . . 1461 Exemption to Small Taxpayers with annual turnover upto ` 40 Lakh/` 20 Lakh/` 10 Lakhs (Threshold Exemption). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30

Composition Scheme for payment of 1%or 5% GST on Annual Turnover of Goods and Restaurant Service upto ` One and half crore/` 75 lakh in a Financial Year. . . . . . . . . . . . . . . . . . . . . . . . .

35

New Composition Scheme w.e.f. 1-4-2019 for intra-State supplies of services or goods or both on payment of 6% GST (3% CGST + 3% SGST) on Annual Turnover up to ` 50 lakh in a Financial Year for taxpayers not covered under existing composition scheme for goods and Restaurant services. . . . . . .

43

Statutory Provisions for GST levy, Rate of Tax, Exemptions —CGST Act, 2017 (Extracts).. . . . . . . . . . . . .

47

Interpretative Rules, as applicable to GST Tariff. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

61

List of Abbreviations used in the Tariff.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62

PART 1 GST TARIFF — GOODS GST Rates upto 8 Digits of HSN/Customs Tariff & Exemptions under CGST, SGST, UTGST & IGST Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Chapter 1 to 98 of GST Tariff with CGST, SGST, UTGST& IGST Rates. . . . . . . . . . . . . . . . . . . . . 71 to 1228

Miscellaneous goods falling under multiple or all chapters of GST Tariff or treated supply/goods by deeming provisions or actionable claims [Chapter 98A]. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1229 PART 1A RATES SPECIFIED IN OTHER ACTS Rates specified in Central Excise Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1239

National Calamity Contingent Duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1255

Additional Duty on Tobacco. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1258

Additional Duty on Motor Spirit (Petrol). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1261

Additional Duty on High Speed Diesel Oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1263

Special Additional Excise Duty on Motor Spirit and High Speed Diesel Oil. . . . . . . . . . . . . . . . . . . . . . .

1265

Road and Infrastructure Cess. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1268

Agriculture Infrastructure and Development Cess. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1273

(3)

GST Tariff

4

PART 2 NOTIFICATIONS — GST RATES & EXEMPTIONS FOR GOODS (A)

CGST Rates for Goods — Schedules I to VI — Notification No. 1/2017-C.T. (Rate). . . . . . . . . . . . . . . .

1281

(B)

Fully Exempted CGST Goods (Nil Rated) — Notification No. 2/2017-C.T. (Rate). . . . . . . . . . . . . . . . .

1347

(C)

Exemption Notifications (Miscellaneous) for Goods & Services. . . . . . . . . . . . . . . . . . . . . . . . . . .

1360

Chronological List of Basic Notifications.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1383

VOL. 2 PART 3 GST TARIFF — SERVICES (CHAPTER 99) Ready Reckoner for GST Rates & Exemptions for Services (A)

Ready Reckoner for GST Rates and Exemption on Services under CGST, SGST, UTGST & IGST — Chapter 99 with Service Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1405

(B)

Alphabetical List of Nil Rated/Fully Exempted Services under CGST, IGST, SGST and UTGST. . . . . 1461

(C)

Notifications on Services under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1475 (i)

CGST Notifications on Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1475

(ii)

IGST Notifications on Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1548

(iii)

UTGST and SGST Notifications on Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1620

(D)

Explanatory Notes to Scheme of Classification of Services under GST. . . . . . . . . . . . . . . . . . 1621

(E)

Circulars, Instructions, Press Notes, Case Law, Advance Rulings and FAQ on supply of Services & Job Work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1697 (i)

FAQ on Services & Job Work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1697

(ii)

Circulars, Instructions, Press Notes & Case Laws on Services & Job Work. . . . . . . . . . . 1733

(F)

Codewise List of Services [Service Codes (Tariff) (SAC) & Scheme of Classification of Services]. . . . . 1763

(G)

Alphabetical List of Services with Service Codes (SAC). . . . . . . . . . . . . . . . . . . . . . . . . . . 1783 PART 4 INTEGRATED GOODS AND SERVICES TAX (IGST)

(A) Bird’s eye view of Integrated Goods and Services Tax (IGST). . . . . . . . . . . . . . . . . . . . . . . . . 1821 (B) Integrated Goods and Services Tax Act, 2017 (extracts).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1828 (C) Integrated Goods and Services Tax Rules, 2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1836 (D) Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017. . . . . . . . . . . . . . 1843 NOTIFICATIONS ISSUED UNDER IGST (E) IGST Law and Procedures — Notifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1844 (F)

IGST Rates — Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1854

(G) Fully Exempted IGST Goods (Nil Rated)— Notifications.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1917 (H) IGST Exemption Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1928

Abstract of Contents

5

PART 5 GST RATES — READY RECKONER FOR GOODS [ Ready Reckoner for GST Rates for Goods under CGST, SGST, UTGST & IGST ] Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1953

Chapters 1 to 98 of GST Tariff for Goods with Rates of Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1959 to 2044

Miscellaneous goods falling under multiple or all chapters of GST Tariff or treated supply/goods by deeming provisions or actionable claims [Chapter 98A]. . . . . . . . . . . . . . . . . . . 2045 to 2047-2053 PART 6 COMPENSATION CESS FOR STATES & OTHER CESSES FOR GOODS & SERVICES Goods and Services Tax (Compensation to States) Act, 2017 (Extracts).. . . . . . . . . . . . . . . . . . . . . . . 2059 Notifications issued under GST Compensation Cess. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2062 to 2068 Departmental Clarifications under Compensation Cess. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2068 PART 7 REVERSE CHARGE MECHANISM FOR GOODS & SERVICES Reverse Charge Mechanism for CGST — Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2075 Reverse Charge Mechanism for IGST — Notifications.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2084 Reverse Charge Mechanism for UTGST — Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2092 Reverse Charge Mechanism for SGST — Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2101 Departmental Clarifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2101 PART 8 COMMODITY INDEX with HSN Codes.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2105

PART 9 Chronological List of basic Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

_______

2227

Abstract of Contents

(A)

Ready Reckoner for GST Rates and Exemption on Services under CGST, SGST, UTGST & IGST — Chapter 99 with Service Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1405

(B)

Alphabetical List of Nil Rated/Fully Exempted Services under CGST, IGST, SGST and UTGST. . . . . 1461

(C)

Notifications on Services under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1475

(D)

Explanatory Notes to Scheme of Classification of Services under GST. . . . . . . . . . . . . . . . . . . . 1623

(E)

Circulars, Instructions, Press Notes, Case Law, Advance Rulings and FAQ on supply of Services & Job Work.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1697

(F)

Codewise List of Services [Service Codes (Tariff) (SAC) & Scheme of Classification of Services]. . . . . 1763

(G)

Alphabetical List of Services with Service Codes (SAC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1783 ________

(1399)

Chapter 85

Electrical/electronic machinery & equipment

1043

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 Notes : 1.

This Chapter does not cover :

(a)

electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;

(b)

articles of glass of heading 7011;

(c)

machines and apparatus of heading 8486;

(d)

vacuum apparatus of a kind used in medical, surgical, dental or veterinary Sciences (heading 90 18); or

(e)

electrically heated furniture of Chapter 94.

2. Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.

However, metal tank mercury arc rectifiers remain classified in heading 8504.

3. For the purposes of heading 8507, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.

4.

Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic pur-

poses : (a)

floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b)

other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dish washing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).

5. For the purposes of heading 8517, the term “smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.

6.

For the purposes of heading 8523 :

(a)

“Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

(b)

The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

7. For the purposes of heading 8524, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 8524 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings.

For the classification of flat panel display modules defined in this Note, heading 8524 shall take precedence over any other heading in the Nomenclature.

Chapter 85

GST Tariff – Goods

1044

8. For the purposes of heading 8534, “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semi-conductor elements).

The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.

9. For the purpose of heading 8536, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.

10.

[***]

11.

For the purposes of heading 8539, the expression “light-emitting diode (LED) light sources” covers––

(a)

“Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

(b)

“Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

12. (a)

For the purposes of headings 8541 and 8542 : (i) “Semiconductor devices” are semiconductor devices, the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers.

Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.

“Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.

All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.

The following expressions mean,–– (1)

“Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.

(2)

“Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(3)

“Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.

(4)

“Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.

Chapter 85

Electrical/electronic machinery & equipment

1045

(5)

“Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(6)

“Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

(ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Lightemitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control; (b)

“Electronic integrated circuits” are : (i)

Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semi-conductor or compound semi-conductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii)

Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;

(iii)

Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

(iv)

Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multichip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.

For the purpose of this definition : (1) “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.

(2) “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.

(3) (a) “Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure.

“Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semi-conductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

Chapter 85

1046

GST Tariff – Goods

For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function.

13. For the purposes of heading 8548, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

Sub-heading Notes : 1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:–– - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second.

2. In respect of sub-heading 8525 82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.

3. Sub-heading 8525 83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This sub-heading excludes thermal imaging cameras (generally sub-heading 8525 89).

4. Sub-heading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

5. For the purposes of sub-headings 8549 11 to 8549 19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

Supplementary Note : For the purposes of heading 8523, “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of goods

Unit

(2)

(3)

(1) 85

E-waste

Central CGST

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Compensation Cess

(4)

(5)

(6)

(7)

2.5%

2.5%

5%

Nil

6%

6%

12%

Nil

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 85

Following renewable energy devices and parts for their manufacture:— (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants/devices; (f) Solar lantern/solar lamp;

# ‡

Vide Notification Nos. 1/2017-C.T. (Rate) and 2/2017-C.T. (Rate), dated 28-6-2017. For text of Notifications on Rates of Tax, Exemptions & other related matters - See Part 2 of this Tariff.

Rates of IGST are vide Notification Nos. 1/2017-I.T. (Rate) and 2/2017-I.T. (Rate), dated 28-6-2017. For Text of Notifications on Rates of IGST, Exemptions & other related matters - See Part 4 of this Tariff.

Chapter 85

1047

Electrical/electronic machinery & equipment

Chapter/ Heading/ Sub-heading/ Tariff Item (1)

Description of goods

Unit

(2)

(3)

Central CGST

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Compensation Cess

(4)

(5)

(6)

(7)

(g) Ocean waves/tidal waves energy devices/ plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

Explanation.—If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies, and the remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service.

85

Parts suitable for use solely or principally with 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

9%

9%

18%

Nil

8514

Gas/Electric/other furnaces for crematorium [From 14-6-2021 to 30-9-2021 rate prescribed]

2.5%

2.5%

5%

Nil

8501

Electric motors and generators (excluding generating sets)

8501 10

- Motors of an output not exceeding 37.5 W: --- DC motor:

8501 10 11

---- Micro motor. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 10 12

---- Stepper motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 10 13

---- Wiper motor. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 10 19

---- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 10 20

--- AC motor. . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8501 20 00

- Universal AC or DC motors of an output exceeding 37.5 W - Other DC motors; DC generators, other than photovoltaic generators :

8501 31

-- Of an output not exceeding 750 W : --- DC motors :

8501 31 11

---- Micro motor. . . . . . . . . . . . . . . .

8501 31 12

---- Stepper motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 31 13

---- Wiper motor. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 31 19

---- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 31 20

--- DC generators. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 32

-- Of an output exceeding 750 W but not exceeding 75 kW:

8501 32 10

--- DC motor. . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 32 20

--- DC generators. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8501 33 8501 33 10

-- Of an output exceeding 75 kW but not exceeding 375 kW: --- DC motors. . . . . . . . . . . . . . . . .

Chapter 85 Chapter/ Heading/ Sub-heading/ Tariff Item (1) 8501 33 20 8501 34

1048

GST Tariff – Goods GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Description of goods

Unit

(2)

(3)

(4)

(5)

(6)

(7)

u

9%

9%

18%

Nil

--- DC generators. . . . . . . . . . . . . . .

Central CGST

Compensation Cess

-- Of an output exceeding 375 kW:

8501 34 10

--- Of an output exceeding 375 kW but not exceeding 1,000 kW

u

9%

9%

18%

Nil

8501 34 20

--- Of an output exceeding 1,000 kW but not exceeding 2,000 kW

u

9%

9%

18%

Nil

8501 34 30

--- Of an output exceeding 2,000 kW but not exceeding 5,000 kW

u

9%

9%

18%

Nil

8501 34 40

--- Of an output exceeding 5,000 kW but not exceeding 10,000 kW

u

9%

9%

18%

Nil

8501 34 50

--- Of an output exceeding 10,000 kW

u

9%

9%

18%

Nil

8501 40

- Other AC motors, single-phase:

8501 40 10

--- Fractional horse power motor .. . . . . . . .

u

9%

9%

18%

Nil

8501 40 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

- Other AC motors, multi-phase: 8501 51

-- Of an output not exceeding 750 W:

8501 51 10

--- Squirrel cage induction motor, 3 phase type

u

9%

9%

18%

Nil

8501 51 20

--- Slipring motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 51 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8501 52 8501 52 10

-- Of an output exceeding 750 W but not exceeding 75 kW: --- Squirrel cage induction motor, 3 phase type

8501 52 20

--- Slipring motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 52 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 53

-- Of an output exceeding 75 kW:

8501 53 10

--- Squirrel cage induction motor, 3 phase type

u

9%

9%

18%

Nil

8501 53 20

--- Slipring motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 53 30

--- Traction motor. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8501 53 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

- AC generators (alternators), other than photovoltaic generators : 8501 61 00

-- Of an output not exceeding 75 kVA. . . . . .

u

9%

9%

18%

Nil

8501 62 00

-- Of an output exceeding 75 kVA but not exceeding 375 kVA

u

9%

9%

18%

Nil

8501 63 00

-- Of an output exceeding 375 kVA but not exceeding 750 kVA

u

9%

9%

18%

Nil

8501 64

-- Of an output exceeding 750 kVA :

8501 64 10

--- Of an output exceeding 750 kVA but not exceeding 2,000 kVA

u

9%

9%

18%

Nil

8501 64 20

--- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA

u

9%

9%

18%

Nil

8501 64 30

--- Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA

u

9%

9%

18%

Nil

8501 64 40

--- Of an output exceeding 15,000 kVA but not exceeding 37,500 kVA

u

9%

9%

18%

Nil

Chapter 85

1049

Electrical/electronic machinery & equipment

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of goods

Unit

(2)

(1)

Central CGST

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Compensation Cess

(3)

(4)

(5)

(6)

(7)

8501 64 50

--- Of an output exceeding 37,500 kVA but not exceeding 75,000 kVA

u

9%

9%

18%

Nil

8501 64 60

--- Of an output exceeding 75,000 kVA but not exceeding 1,37,500 kVA

u

9%

9%

18%

Nil

8501 64 70

--- Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA

u

9%

9%

18%

Nil

8501 64 80

--- Of an output exceeding 3,12,500 kVA

u

9%

9%

18%

Nil

- Photovoltaic DC generators : 8501 71 00

-- Of an output not exceeding 50 W. . . . . . .

u

9%

9%

18%

Nil

8501 72 00

-- Of an output exceeding 50 W. . . . . . . . .

u

9%

9%

18%

Nil

8501 80 00

- Photovoltaic AC generators .. . . . . . . . .

u

9%

9%

18%

Nil

8502

Electric generating sets and rotary converters1 - Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines):

8502 11 00

-- Of an output not exceeding 75 kVA. . . . . .

u

9%

9%

18%

Nil

8502 12 00

-- Of an output exceeding 75 kVA but not exceeding 375 kVA

u

9%

9%

18%

Nil

8502 13

-- Of an output exceeding 375 kVA :

8502 13 10

--- Of an output exceeding 375 kVA but not exceeding 1,000 kVA

u

9%

9%

18%

Nil

8502 13 20

--- Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA

u

9%

9%

18%

Nil

8502 13 30

--- Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA

u

9%

9%

18%

Nil

8502 13 40

--- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA

u

9%

9%

18%

Nil

8502 13 50

--- Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA

u

9%

9%

18%

Nil

8502 13 60

--- Of an output exceeding 10,000 kVA. . . . . .

u

9%

9%

18%

Nil

8502 20

- Generating sets with spark-ignition internal combustion piston engines :

8502 20 10

--- Electric portable generators of an output not exceeding 3.5 kVA

u

9%

9%

18%

Nil

8502 20 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

- Other generating sets: 8502 31 00

-- Wind-powered. . . . . . . . . . . . . . .

8502 39

-- Other:

8502 39 10

--- Powered by steam engine. . . . . . . . . .

8502 39 20

--- Powered by water turbine. . . . . . . . . .

u

9%

9%

18%

Nil

8502 39 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8502 40 00

- Electric rotary converters . . . . . . . . . .

u

9%

9%

18%

Nil

8503 8503 00

Parts suitable for use solely or principally with the machines of heading 8501 or 8502 - Parts suitable for use solely or principally with the machines of heading 8501 or 8502:

1. See also ‘Rates’ at the starting of Tariff Table of Chapter 85.

Chapter 85

1050

GST Tariff – Goods

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of goods

(1)

(2)

Unit

Central CGST

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Compensation Cess

(3)

(4)

(5)

(6)

(7)

[u]

9%

9%

18%

Nil

---- Of DC motor. . . . . . . . . . . . . . . .

[u]

9%

9%

18%

Nil

8503 00 29

---- Other. . . . . . . . . . . . . . . . . . .

[u]

9%

9%

18%

Nil

8503 00 90

--- Other. . . . . . . . . . . . . . . . . . .

[u]

9%

9%

18%

Nil

8503 00 10

--- Parts of generator (AC or DC) .. . . . . . . .

8503 00 21

--- Parts of electric motor:

8504

8504 10

»

Electrical transformers, static converters (for example, rectifiers) and inductors

5% IGST or 2.5% CGST + 2.5% SGST/ UTGST on Charger or charging station for Electrically operated vehicles — Vide Notification Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Notifications.

- Ballasts for discharge lamps or tubes :

8504 10 10

--- Conventional type .. . . . . . . . . . . . .

u

9%

9%

18%

Nil

8504 10 20

--- For compact fluorescent lamps. . . . . . . .

u

9%

9%

18%

Nil

8504 10 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

- Liquid dielectric transformers: 8504 21 00

-- Having a power handling capacity not exceeding 650 kVA

u

9%

9%

18%

Nil

8504 22 00

-- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA

u

9%

9%

18%

Nil

8504 23

-- Having a power handling capacity exceeding 10,000 kVA :

8504 23 10

--- Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA

u

9%

9%

18%

Nil

8504 23 20

--- Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA

u

9%

9%

18%

Nil

8504 23 30

--- Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA

u

9%

9%

18%

Nil

8504 23 40

--- Having a power handling capacity exceeding 2,50,000 kVA

u

9%

9%

18%

Nil

- Other transformers: 8504 31 00

-- Having a power handling capacity not exceeding 1 kVA

u

9%

9%

18%

Nil

8504 32 00

-- Having a power handling capacity exceeding 1 kVA but not exceeding 16kVA

u

9%

9%

18%

Nil

8504 33 00

-- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

u

9%

9%

18%

Nil

8504 34 00

-- Having a power handling capacity exceeding 500 kVA

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8504 40 8504 40 10

- Static converters: --- Electric inverter . . . . . . . . . . . . . .

--- Rectifier:

8504 40 21

---- Dip bridge rectifier. . . . . . . . . . . . .

u

9%

9%

18%

Nil

8504 40 29

---- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

Chapter 85

1051

Electrical/electronic machinery & equipment

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of goods

Unit

(2)

(1)

Central CGST

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Compensation Cess

(3)

(4)

(5)

(6)

(7)

8504 40 30

--- Battery chargers

u

9%

9%

18%

Nil

8504 40 40

--- Voltage regulator and stabilizers (other than automatic)

u

9%

9%

18%

Nil

8504 40 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8504 50

- Other inductors:

8504 50 10

--- Choke coils (chokes) . . . . . . . . . . . .

u

9%

9%

18%

Nil

8504 50 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8504 90

- Parts:

8504 90 10

--- Of transformers . . . . . . . . . . . . . .

kg.

9%

9%

18%

Nil

8504 90 90

--- Other. . . . . . . . . . . . . . . . . . .

kg.

9%

9%

18%

Nil

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads - Permanent magnets and articles intended to become permanent magnets after magnetisation :

8505 11

-- Of metal:

8505 11 10

--- Ferrite cores. . . . . . . . . . . . . . . .

kg.

9%

9%

18%

Nil

8505 11 90

--- Other. . . . . . . . . . . . . . . . . . .

kg.

9%

9%

18%

Nil

8505 19 00

-- Other. . . . . . . . . . . . . . . . . . .

kg.

9%

9%

18%

Nil

8505 20 00

- Electro-magnetic couplings, clutches and brakes

kg.

9%

9%

18%

Nil

8505 90 00

- Other, including parts. . . . . . . . . . . .

kg.

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8506 8506 10 00

Primary cells and primary batteries - Manganese dioxide. . . . . . . . . . . . .

8506 30 00

- Mercuric oxide. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8506 40 00

- Silver oxide. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8506 50 00

- Lithium. . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8506 60 00

- Air-zinc. . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8506 80

- Other primary cells and primary batteries : u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

kg.

9%

9%

18%

Nil

8506 80 10

--- Button Cells. . . . . . . . . . . . . . . .

8506 80 90

--- Other. . . . . . . . . . . . . . . . . . .

8506 90 00

- Parts. . . . . . . . . . . . . . . . . . .

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square)

»

18% IGST or 9% CGST + 9% SGST/ UTGST on Lithium-ion Batteries — Vide Notification Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Notifications.

»

18% IGST or 9% CGST + 9% SGST/UTGST on Lithium-ion accumulators (other than battery) including lithium-ion power bank — Vide Notification Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Notifications.

Chapter 85

1052

GST Tariff – Goods

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of goods

Unit

(1)

(2)

(3)

Central CGST (4) »

8507 10 00

- Lead-acid, of a kind used for starting piston engines

u

GST Rates# State/UT InterSGST/ State UTGST IGST ‡ (5)

(6)

Compensation Cess (7)

28% IGST or 14% CGST + 14% SGST/ UTGST on Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks) — Vide Notification Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Notifications.

14%

14%

28%

Nil

8507 20 00

- Other lead-acid accumulators .. . . . . . . .

u

14%

14%

28%

Nil

8507 30 00

- Nickel-cadmium. . . . . . . . . . . . . .

u

14%

14%

28%

Nil

8507 50 00

- Nickel-metal hydride. . . . . . . . . . . .

u

14%

14%

28%

Nil

8507 60 00

- Lithium-ion. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8507 80 00

- Other accumulators. . . . . . . . . . . . .

u

14%

14%

28%

Nil

8507 90

- Parts:

8507 90 10

--- Accumulator cases made of hard rubber and separators

kg.

14%

14%

28%

Nil

8507 90 90 8508

--- Other. . . . . . . . . . . . . . . . . . .

Vacuum cleaners

kg.

14%

14%

28%

Nil

u

9%

9%

18%

Nil

- With self-contained electric motor : 8508 11 00

-- Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 201

8508 19 00

-- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8508 60 00

- Other vacuum cleaners .. . . . . . . . . . .

u

9%

9%

18%

Nil

8508 70 00 8509

- Parts. . . . . . . . . . . . . . . . . . .

Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508

9%

9%

18%

Nil

8509 40

- Food grinders and mixers; fruit or vegetable juice extractors :

kg. »

5% IGST or 2.5% CGST + 2.5% SGST/ UTGST on Wet grinder consisting of stone as grinder — Vide Notification Nos. 1/2017-C.T. (Rate) & 1/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Notifications.

8509 40 10

--- Food grinders. . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8509 40 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8509 80 00

- Other appliances. . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8509 90 00 8510

- Parts. . . . . . . . . . . . . . . . . . .

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

kg.

9%

9%

18%

Nil

8510 10 00

- Shavers. . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8510 20 00

- Hair clippers. . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8510 30 00

- Hair-removing appliances. . . . . . . . . .

u

9%

9%

18%

Nil

8510 90 00 8511

- Parts. . . . . . . . . . . . . . . . . . .

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

kg.

9%

9%

18%

Nil

Chapter 85

1053

Electrical/electronic machinery & equipment

Chapter/ Heading/ Sub-heading/ Tariff Item (1) 8511 10 00 8511 20 8511 20 10 8511 20 90 8511 30 8511 30 10 8511 30 20 8511 40 00 8511 50 00 8511 80 00 8511 90 00 8512

---------

8512 10 00

-

8512 20 8512 20 10

---

8512 20 20 8512 20 90 8512 30 8512 30 10 8512 30 90 8512 40 00 8512 90 00 8513

---------

8513 10 8513 10 10 8513 10 20

-----

8513 10 30 8513 10 40 8513 10 90 8513 90 00 8514

-------

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Description of goods

Unit

(2)

(3)

(4)

(5)

(6)

(7)

Sparking plugs. . . . . . . . . . . . . . .

Ignition magnetos; magneto-dynamos; magnetic flywheels : Electronic ignition magnetos. . . . . . . . .

Other. . . . . . . . . . . . . . . . . . .

Distributors; ignition coils : Distributors. . . . . . . . . . . . . . . .

Ignition coils. . . . . . . . . . . . . . . .

Starter motors and dual purpose starter-generators Other generators. . . . . . . . . . . . . .

Other equipment. . . . . . . . . . . . . .

Parts. . . . . . . . . . . . . . . . . . .

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Lighting or visual signalling equipment of a kind used on bicycles Other lighting or visual signalling equipment: Head lamps, tail lamps, stop lamps, side lamps and blinkers Other automobile lighting equipment. . . . .

Other. . . . . . . . . . . . . . . . . . .

Sound signalling equipment: Horns. . . . . . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . .

Windscreen wipers, defrosters and demisters Parts. . . . . . . . . . . . . . . . . . .

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 Lamps: Torch. . . . . . . . . . . . . . . . . . .

Other flash-lights excluding those for photographic purposes Miners’ safety lamps .. . . . . . . . . . . .

Magneto lamps. . . . . . . . . . . . . . .

Other. . . . . . . . . . . . . . . . . . .

Parts. . . . . . . . . . . . . . . . . . .

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); Other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss Resistance heated furnaces and ovens : Hot isostatic presses .. . . . . . . . . . . .

u

14%

14%

28%

Nil

u u

14% 14%

14% 14%

28% 28%

Nil Nil

u u u u u kg.

14% 14% 14% 14% 14% 14%

14% 14% 14% 14% 14% 14%

28% 28% 28% 28% 28% 28%

Nil Nil Nil Nil Nil Nil

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

u u

9% 9%

9% 9%

18% 18%

Nil Nil

u u u u

9% 9% 9% 9%

9% 9% 9% 9%

18% 18% 18% 18%

Nil Nil Nil Nil

u u

9% 9%

9% 9%

18% 18%

Nil Nil

u u u kg.

9% 9% 9% 9%

9% 9% 9% 9%

18% 18% 18% 18%

Nil Nil Nil Nil

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8514 11 00

--

8514 19 00

-- Other. . . . . . . . . . . . . . . . . . .

Central CGST

Compensation Cess

Chapter 85 Chapter/ Heading/ Sub-heading/ Tariff Item

GST Rates# State/UT InterSGST/ State UTGST IGST ‡

Description of goods

Unit

(2)

(3)

(4)

(5)

(6)

(7)

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

(1) 8514 20 00

1054

GST Tariff – Goods

- Furnaces and ovens functioning by induction or dielectric loss

Central CGST

Compensation Cess

- Other furnaces and ovens : 8514 31 00

-- Electron beam furnaces. . . . . . . . . . .

8514 32 00

-- Plasma and vacuum arc furnaces. . . . . . .

u

9%

9%

18%

Nil

8514 39 00

-- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

kg.

9%

9%

18%

Nil

8514 40 00

- Other equipment for the heat treatment of materials by induction or dielectric loss

8514 90 00

- Parts. . . . . . . . . . . . . . . . . . .

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets - Brazing or soldering machines and apparatus :

8515 11 00

-- Soldering irons and guns .. . . . . . . . . .

u

9%

9%

18%

Nil

8515 19 00

-- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

- Machines and apparatus for resistance welding of metal: 8515 21

-- Fully or partly automatic:

8515 21 10

--- Automatic spot welding machinery. . . . . .

u

9%

9%

18%

Nil

8515 21 20

--- Automatic butt welding machinery. . . . . .

u

9%

9%

18%

Nil

8515 21 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

8515 29 00

-- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

- Machines and apparatus for arc (including plasma arc) welding of metals: 8515 31 00 8515 39

-- Fully or partly automatic .. . . . . . . . . .

-- Other:

8515 39 10

--- AC arc welding machinery. . . . . . . . . .

u

9%

9%

18%

Nil

8515 39 20

--- Argon arc welding machinery .. . . . . . . .

u

9%

9%

18%

Nil

8515 39 90

--- Other. . . . . . . . . . . . . . . . . . .

u

9%

9%

18%

Nil

u

9%

9%

18%

Nil

8515 80

- Other machines and apparatus :

8515 80 10

--- High-frequency plastic welding machine. . . .

8515 80 90

--- Other. . . . . . . . . . . . . . . . . . .

8515 90 00

- Parts. . . . . . . . . . . . . . . . . . .

8516

8516 10 00

u

9%

9%

18%

Nil

kg.

9%

9%

18%

Nil

u

9%

9%

18%

Nil

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 - Electric instantaneous or storage water heaters and immersion heaters - Electric space heating apparatus and electric soil heating apparatus :

R.K. Jain’s

GST TARIFF OF INDIA Set of 2 Volumes AUTHOR DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : :

R.K. JAIN FEBRUARY 2022 15TH EDITION 9789391055172 2254 PAPERBACK

Rs. 3195 | USD 76

Description This book provides complete details about the Taxability & GST Rates with amended tariff schedules as applicable from 1-1-2022. It also includes a Ready Reckoner for GST Rates, GST Notifications, Advanced Rulings & Case Laws. Lastly, it incorporates basic details, such as: u

How to use GST Tariff?

u

How to Calculate Tax under GST

u

Introduction to GST Tariff

u

Classification of Goods & Services under GST

u

List of Nil Rated/Exemption/Non-Taxable Goods under CGST, IGST, SGST & UTGST

u

List of Nil Rated/Exemption/Non-Taxable Services under CGST, IGST, SGST & UTGST

u

Exemption to Small Taxpayers with annual turnover up to INR 40 Lakh/20 Lakh/10 Lakh (Threshold Exemption)

u

Composition Scheme for payment of 1% or 5% GST on Annual Turnover of Goods and Restaurant Service up to INR One and a half crore/75 lakh in a Financial Year

u

New Composition Scheme w.e.f. 1-4-2019 for intra-State supplies of services or goods or both on payment of 6% GST (3% CGST + 3% SGST) on Annual Turnover up to INR 50 lakh in a Financial Year for taxpayers not covered under the existing composition scheme for goods and Restaurant services

u

Statutory Provisions for GST levy, Rate of Tax, Exemptions —CGST Act, 2017 (Extracts)

u

Interpretative Rules, as applicable to GST Tariff

u

List of Abbreviations used in the Tariff

The Present Publication is the 15th Edition, authored by R.K. Jain, as amended on 1st February 2022.

ORDER NOW