R.K. Jain's GST Tariff of India | 2023-24

GST Tariff of India

GST Rates & Exemptions for Goods

18th Edition 2023-24

By R.K. JAIN, M.Com., LLB.

GST, Customs and EXIM Consultant Founder Editorof

GST LAW TIMES & EXCISE LAW TIMES andAuthorof

GST Law Manual•CustomsTariffof India•Customs Law Manual•CentralExcise Law Manual

• Central Excise Tariffof India• Excise &CustomsCirculars &Clarifications• Central Excise Law Guide• Excise & CustomsCase Referencer• Service Tax Law Guide • Handbook of ServiceTax• ServiceTaxCase Referencer• ServiceTaxCirculars,Clarifications& Notifications

• Service Tax Cases • Valuation and Price List under Central Excise • Handbook of Duty Drawback• Excise&CustomsCaseAnalysis• FTPandHandbookofProcedures• FTP- InputOutput Normsand FTP- ITC (HS)Classifications• DEPB Ready Reckoner•Practical Guideto Self RemovalProcedure.

Editedby: CA{Dr.)Arpit Haldia

FCA, CS, CMA, LLB., DISA(ICAI), DIRM, Ph.D.

I M N

GST Tariff of India

GST Rates & Exemptions forServices

18th Edition 2023-24

By R.K. JAIN, M.Com., LLB.

GST, Customs and EXIM Consultant Founder Editorof

GST LAW TIMES & EXCISE LAW TIMES andAuthorof

GST Law Manual•CustomsTariffof India•Customs Law Manual•CentralExcise Law Manual

• Central Excise Tariffof India• Excise &CustomsCirculars &Clarifications• Central Excise Law Guide• Excise & CustomsCase Referencer• Service Tax Law Guide • Handbook of ServiceTax• ServiceTaxCase Referencer• ServiceTaxCirculars,Clarifications& Notifications

• Service Tax Cases • Valuation and Price List under Central Excise • Handbook of Duty Drawback• Excise&CustomsCaseAnalysis• FTPandHandbookofProcedures• FTP- InputOutput Normsand FTP- ITC (HS)Classifications• DEPB Ready Reckoner•Practical Guideto Self RemovalProcedure.

Editedby: CA{Dr.)Arpit Haldia

FCA, CS, CMA, LLB., DISA(ICAI), DIRM, Ph.D.

I M N

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FOOTWEAR,

SECTION XII

HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

CHAPTER 64

1.This Chapter does not cover :

(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c)worn footwear of heading 6309;

(d)articles of asbestos (heading 6812);

(e)orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2.For the purposes of heading 6406, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.

3.For the purposes of this Chapter :

(a)the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b)the term “leather” refers to the goods of headings 4107 and 4112 to 4114.

4.Subject to Note 3 to this Chapter :

(a)the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

For the purposes of sub-headings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression “sports footwear” applies only to :

(a)footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, springs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

other related matters - See Part 2 of this Tariff.

boots and other footwear with rubber

sandals with rubber sole ......pa9%9%18%Nil

sandals with plastic or synthetic

» 12% IGST or 6% CGST + 6% SGST/ UTGST : Heading No. 6404 :

» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 6404 :

6404 11--

6404 11 10 ---Of rubber sole with canvas upper ......pa9%9%18%Nil 6404 11 20---Of rubber sole with leather cloth uppers ...pa9%9%18%Nil

CGST State/UT SGST/ UTGST

InterState IGST ‡

Compensation Cess

(1)(2)(3)(4)(5)(6)(7)

6404 19--

6404 19 10---Of rubber sole with canvas upper ......pa9%9%18%Nil

6404 19 20---Of rubber sole with leather cloth uppers ...pa9%9%18%Nil

6404 19 90---Other ..................pa9%9%18%Nil

6404 20 00-Footwear with outer soles of leather or composition leather pa9%9%18%Nil

» 12% IGST or 6% CGST + 6% SGST/ UTGST : Heading No. 6405 :

» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 6405 :

6405 10 00-With uppers of leather or composition leatherpa9%9%18%Nil

6405 20 00-With uppers of textile materials .......pa9%9%18%Nil

6405 90 00-Other ..................pa9%9%18%Nil

» 12% IGST or 6% CGST + 6% SGST/ UTGST : Heading No. 6406 :

» 18% IGST or 9% CGST + 9% SGST/ UTGST : Heading No. 6406 :

6406 10-

6406 10 10---Embroidered uppers of textile materials ...kg.9%9%18%Nil

6406 10 20---Leather uppers (prepared) .........kg.9%9%18%Nil

6406 10 30 ---Goat lining ................kg.9%9%18%Nil

6406 10 40---Sheep lining ...............kg.9%9%18%Nil

6406 10 90---Other ..................kg.9%9%18%Nil

6406 20 00 -Outer soles and heels, of rubber or plastics ..kg.9%9%18%Nil

6406 90-

6406 90 10---Of wood .................kg.9%9%18%Nil

6406 90 20 ---Leather parts other than soles and prepared upperskg.9%9%18%Nil

6406 90 30---Leather soles ...............kg.9%9%18%Nil

6406 90 40---Gaiters, leggings and similar articles

6406 90 50---Parts of gaiters, leggings and similar articles..kg.9%9%18%Nil

6406 90 90---Other

Exemption to Small Taxpayers with annual turnover up to ` 40 lakhs/` 20 lakhs/` 10 lakhs (Threshold Exemption) —

(3% CGST + 3% SGST) on Annual turnover upto ` 50 lakhs when not covered under existing Composition Scheme of Notification No. 14/2019-C.T. —

to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the CGST

Handicraft goods - Concessional CGST rates for specified handicraft goods when predominantly made by hand —

Exemption to supplies to or by Canteen Stores Department (CSD) —

Goods and services received by a TDS deductor from unregistered supplier - Exemption —

Second hand goods received by registered person from unregistered supplier - Exemption —

Old and used motor vehicles - Concessional Rate of tax —

Supplies for specified petroleum and other explorations and productions under various Schemes —

Food preparations meant for free distribution under Government program - Concessional Rate of tax —

Export supplies - Concessional Rate of tax —

Leasing of motor vehicles - Concessional Rate of tax —

Supplies to specialized agency of UNO, Embassies and other specified international organization —

Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —

The above exemptions for CGST also hold good for SGST/UTGST as GST Rates and Exemptions are uniform throughout the country. All the States/UTs have issued similar Exemption Notifications, hence they are not repeated here.

to the Government, local authority or to a Government entity in relation to an activity entrusted to Panchayat or Municipality is exempted from whole of the IGST —

Exemption to supplies to or by Canteen Store Department (CSD) —

Export supplies - Concessional Rate of tax —

Leasing of motor vehicles - Concessional Rate of tax —

Old and used motor vehicles - Concessional Rate of tax —

Food preparations meant for free distribution under Government program - Concessional Rate of tax —

SEZ - Exemption to import of goods and services by a unit or developer in SEZ —

Skimmed milk powder and concentrated milk - Exemption from tax —

Supplies to specialized agency of UNO, Embassies and other specified international organisation —

Supplies for specified petroleum and other explorations and productions under various Schemes —

Panchayat - Services and specific functions of Panchayat not to be taken as supply of goods and services —

Exemption to supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist, from the whole of the Integrated Tax —

See under CHAPTER 1.

— As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the maximum price at which the commodity in packaged form may be sold to the consumer and is inclusive of all taxes. Thus, declared on the package is inclusive of GST and GST for footwear will be 5%, if the RSP does not exceed Rs. 500 per pair. The GST rate will be 18% if the RSP exceeds Rs. 500 per pair. GST, however, will be payable on the transaction value. — of spikes, springs, stops, clips, bars, etc. or has provision for attachment of these are not sports footwear and are classifiable under Tariff Item 6404 11 90 of Customs Tariff Act, 1975. — v. 2009 (235) E.L.T. 254 (Tri. - Del.).

See under CHAPTER 1.

— Printed PVC leather cloth as having distinct and clear features of shoe uppers are classifiable under sub-heading 6406.10 of Customs Tariff Act, 1975. — v. - 2001 (134) E.L.T. 593 (S.C.).

See under CHAPTER 1.

The original/ are the same as those imported by the company at concessional rate. The importer is required to maintain records and should bearing MRP more than ` 125 per pair are classifiable under sub-heading 6401.19 of the Customs Tariff Act, 1975. — v. — 2017 (358) E.L.T. 1000 (Tri. - Del.).

cent.

[2020] 119 taxmann.com 28/82 GST 566/40 GSTL 494 (AAR - Kerala). Laterals/parts to be used solely or

Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.

—The art work for supply on approval basis can be moved from the place of business of the registered person (artist) to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of actual supply of art work.

Supplies of the art work from one State to another State will be inter-State supplies and attract integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017.

art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.

R.K. Jain’s GST Tariff of India | 2023-24

AUTHOR : R.K. JAIN

PUBLISHER : TAXMANN

DATE OF PUBLICATION : JUNE 2023

EDITION : 18TH EDITION

ISBN NO : 9789391055240

NO. OF PAGES : 2206

BINDING TYPE : PAPERBACK

Description

This book provides complete details about the Taxability & GST Rates for Goods & Services. 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

- Introduction to GST Tariff

- Classification of Goods & Services under GST

- Interpretative Rules, as applicable to GST Tariff

- List of Abbreviations Used in the Tariff

The Present Publication is the 18th Edition, amended by the Finance Act 2023 and updated till 1st June 2023. This book is edited by CA (Dr) Arpit Haldia and consists of nine parts.

u Part 1 – GST Tariff | Goods (GST Rates up to 8 Digits of HSN/Customs Tariff & Exemptions under CGST, SGST, UTGST & IGST)

u Part 2 – Notifications | GST Rates & Exemption for Goods

u Part 3 – GST Tariff | Services (Chapter 99) | Ready Reckoner for GST Rates & Exemptions for Services

u Part 4 – Integrated Goods and Services Tax (IGST)

u Part 5 – GST Rates | Ready Reckoner for Goods (Ready Reckoner for GST Rates for Goods under CGST, SGST, UTGST & IGST)

u Part 6 – Compensation Cess for States & Other Cesses for Goods & Services

u Part 7 – Reverse Charge Mechanism for Goods & Services

u Part 8 – Commodity Index with HSN Codes

u Part 9 – Chronological List of Basic Notifications

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Rs. 3495 | USD 103