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Abstract of Contents - Vols. 1 & 2 Page VOL. 1 HOW TO USE THIS TARIFF ? 7 HOW TO CALCULATE TAX UNDER GST ? Introduction9 toGSTTariff12 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 47 61 Contents62 65 Chapter 1 to 98 of GST Tariff with CGST, SGST, UTGST& IGST Rates .................... 71 to 1227 RATES SPECIFIED IN OTHER ACTS 1239 1256 1259 1262 ......................1264 ................................................1266 1272 (3)
1346 1357 Chronological List of Basic Notifications ......................................... 1383 VOL. 2 ....1405 1461 1475 1475 ............................1546 1619 Explanatory Notes to Scheme of Classification of Services under GST 1621 1697 ..........1697 1733 1763 Alphabetical List of Services with Service Codes (SAC) INTEGRATED GOODS AND SERVICES TAX (IGST) ............. NOTIFICATIONS ISSUED UNDER IGST ...................................1916 ...........................................1925 GST Tariff 4
Contents1953 ........................... by deeming provisions or actionable claims [Chapter 98A] 2039to2041 ...............................2059 2075 ................................2092 2101 2101 2105 Chronological List of basic Notifications 2227 Abstract of Contents 5
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CentralCGST State/UTSGST/UTGST IGSTInter-State‡ Compen-sationCess (3) (6)(7) Nil IGST – Nil CGST – Nil SGST/UTGST on — Nos. 2/2017-C.T. (Rate) & 2/2017-I.T. (Rate), dated 28-6-2017 and SGST/ UTGST Exemptions. » UTGST on — Vide 1/2017-I.T. (Rate), dated 28-6-2017
(1) (2)
other related matters - See Part 2 of this Tariff. CHAPTER 13 inter alia, opium. The heading does not apply to : (Chapter 33); or
and 1301 20 00-Gum Arabic Nil 1301 90- Other: 1301 90 11----Asian gum ................ Nil 1301 90 12----African gum Nil 1301 90 13----Asafoetida/Heeng ............ NilNil ............. Nil 1301 90 16---- Nil 1301 90 17 ----Tragacanth (adraganth) Nil
CentralCGST State/UTSGST/UTGST IGSTInter-State‡ Compen-sationCess (1) (2) (3) (6)(7) 1301 90 18---- Nil 1301 90 19----Other Nil Resins: 1301 90 21----Copal Nil 1301 90 22 ---- Nil 1301 90 29----Other Nil 1301 90 31----Myrrh Nil 1301 90 32---- Nil 1301 90 33----Mastic gum Nil ----Xanthium gum Nil 1301 90 39----Other Nil Oleoresins: ----Of seeds Nil ----Of fruits Nil ----Of leaves Nil ----Of spices NilNil ----Of roots Nil ----Other Nil Other: 1301 90 99----Other .................. Nil » UTGST : on — & 1/2017-I.T. (Rate), dated 28-6-2017 and Vegetable saps and extracts : 1302 11 00 --Opium Nil 1302 12 00 --Of liquorice Nil 1302 13 00 --Of hops Nil --Of ephedra ................ Nil 1302 19-- Extracts:Other: 1302 19 11 ----Of belladonna Nil 1302 19 12 ----Of cascara sagrada Nil 1302 19 13 ---- Nil ----Of ginseng (including powder) ....... Nil ----Of agarose Nil
CentralCGST State/UTSGST/UTGST IGSTInter-State‡ Compen-sationCess (1) (2) (3) (6)(7) 1302 19 16 ----Of neem Nil 1302 19 17 ----Of gymnema Nil 1302 19 18 ----Of garacenia or cambodge Nil 1302 19 19 ----Other Nil 1302 19 20 --- Nil 1302 19 30 --- Nil 1302 19 90 ---Other Nil 1302 20 00- Nil 1302 31 00--Agar-agar Nil 1302 32-1302 32 30 ---Guargum treated and pulverized NilNil 1302 32 90 ---Other Nil 1302 39 00--Other Nil — ` ` ` No. 10/2019-C.T., dated 7-3-2019. ` ` — ` dated 28-6-2017 w.e.f. 25-1-2018. No. 21/2018-C.T. (Rate), dated 26-7-2018. (Rate), both dated 28-6-2017. dated 28-6-2017. dated (Rate),28-6-2017.dated28-6-2017.
C.T. (Rate), dated 18-10-2017. (Rate), dated 28-6-2017. — 28-6-2017.dated28-6-2017 w.e.f. 25-1-2018. — No. 22/2018-I.T. (Rate), dated 26-7-2018. both dated 28-6-2017. I.T. (Rate), dated 18-10-2017. (Rate),5-7-2017.dated 28-6-2017. (Rate), dated 28-6-2017. 11/2017-I.T. (Rate), dated 28-6-2017. I.T. (Rate), dated 29-6-2019. Commissioner .
v.
Cachet v. Commissioner 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 No. 10/10/2017-GST, dated 18-10-2017.
— Commissioner v. — 2002 (139) E.L.T. 362 (Tri. - Mumbai). i.e. to goods stored at the transporter’s godown (i.e. may be maintained by him at his principal place of business. — liable to GST. — goods.goods does not constitute a supply and would not be liable to GST.
Commissioner v. Commissioner v. — 1999 (111) E.L.T. 78 (Tribunal) and v. Commissioner of(Tri.-Chennai).thesaidTariff as nutrients/fertilizers. — v. Commissioner was not detected. — Commissioner v. — 2019 (366) E.L.T. 127 (Tri. - Chennai). Based on dated 26-10-2018. The original/ are the same as those imported by the company at concessional rate. The importer is required to maintain records and should Based on C.B.I Dhana Exim v. Commissioner
Laterals/parts to be used solely or dated 15-06-2021. Collector v. E.L.T. (T11). — 2018 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 such supply. See under CHAPTER 39.
Rs. : 3195 | USD : 99 AUTHOR : R.K. Jain PUBLISHER : TAXMANN DATE OF PUBLICATION : August 2022 EDITION : 16th Edition ISBN NO : 9789391055417 NO. OF PAGES : 2216 BINDING TYPE : PAPERBACK ORDER NOW Description R.K. Jain’s GST Tariff of India (Set of 2 Vols.) 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: How to use GST Tariff? How to Calculate Tax underIntroductionGST to GST Tariff Classification of Goods & Services under GST List of Nil Rated/Exemption/Non-Taxable Goods under CGST, IGST, SGST & UTGST List of Nil Rated/Exemption/Non-Taxable Services under CGST, IGST, SGST & UTGST Exemption to Small Taxpayers with annual turnover up to INR 40 Lakh/20 Lakh/10 Lakh (Threshold CompositionExemption)Schemefor 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 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 Statutory Provisions for GST levy, Rate of Tax, Exemptions —CGST Act, 2017 (Extracts) Interpretative Rules, as applicable to GST Tariff List of Abbreviations used in the Tariff
