WIRC Bulletin-August 2018

SOLUTIONS BY GST COUNCIL ON THE DIFFICULTIES FACED BY TRADE & INDUSTRIES:CMA Ashok Nawal

Article by ABN on Solutions by GST Council

28th GST Council Meeting was held on 21st July 2018 under the chairmanship of Hon. Finance Minister Shri Piyush Goyal and following major decisions were taken:

1. It would be noted that multiple reliefs from GST taxation have been provided to following categories of services –
(i) Agriculture, farming and food processing industry,
(ii) Education, training and skill development,
(iii) Pension, social security and old age support.
2. Hotel industry has been given major relief by providing that the rate of tax on accommodation service shall be based on transaction value instead of declared tariff.
3. Services provided in sectors like banking, IT have been provided relief by exempting services supplied by an establishment of a person in India to any establishment of that person outside India [related party].
4. As a green initiative, GST on supply of e-books has been reduced from 18 to 5%.
5. The major recommendations w.r.t. change in Law are as detailed below:
• Upper limit of turnover for opting for composition scheme to be raised from Rs. 1 crore to Rs. 1.5 crore. Present limit of turnover can now be raised on the recommendations of the Council.
• Composition dealers to be allowed to supply services (other than restaurant services), for upto a value not exceeding 10% of turnover in the preceding financial year, or Rs. 5 lakhs, whichever is higher.
• Levy of GST on reverse charge mechanism on receipt of supplies from unregistered suppliers, to be applicable to only specified goods in case of certain notified classes of registered persons, on the recommendations of the GST Council.
• The threshold exemption limit for registration in the States of Assam, Arunachal Pradesh, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand to be increased to Rs. 20 Lakhs from Rs. 10 Lakhs.
• Taxpayers may opt for multiple registrations within a State/Union territory in respect of multiple places of business located within the same State/Union territory.
• Mandatory registration is required for only those e-commerce operators who are required to collect tax at source.
• Registration to remain temporarily suspended while cancellation of registration is under process, so that the taxpayer is relieved of continued compliance under the law.
• The following transactions to be treated as no supply (no tax payable) under Schedule III:
a. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India;
b. Supply of warehoused goods to any person before clearance for home consumption; and
c. Supply of goods in case of high sea sales.
• Scope of input tax credit is being widened, and it would now be made available in respect of the following:
a. Most of the activities or transactions specified in Schedule III;
b. Motor vehicles for transportation of persons having seating capacity of more than thirteen (including driver), vessels and aircraft;
c. Motor vehicles for transportation of money for or by a banking company or financial institution;
d. Services of general insurance, repair and maintenance in respect of motor vehicles, vessels and aircraft on which credit is available; and
e. Goods or services which are obligatory for an employer to provide to its employees, under any law for the time being in force.
• In case the recipient fails to pay the due amount to the supplier within 180 days from the date of issue of invoice, the input tax credit availed by the recipient will be reversed, but liability to pay interest is being done away with.
• Registered persons may issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year.
• Amount of pre-deposit payable for filing of appeal before the Appellate Authority and the Appellate Tribunal to be capped at Rs. 25 Crores and Rs. 50 Crores, respectively.
• Commissioner to be empowered to extend the time limit for return of inputs and capital sent on job work, upto a period of one year and two years, respectively.
• Supply of services to qualify as exports, even if payment is received in Indian Rupees, where permitted by the RBI.
• Place of supply in case of job work of any treatment or process done on goods temporarily imported into India and then exported without putting them to any other use in India, to be outside India.
• Recovery can be made from distinct persons, even if present in different State/Union territories.
• The order of cross-utilisation of input tax credit is being rationalised.
6. It has also been decided to waive the late fee payable for delayed filing of return in such cases. Such taxpayers are required to first file the returns on payment of late fees, and the waiver will be effected by way of reversal of the amount paid as late fees in the cash ledger under the tax head.
7. GST Rates have been rationalized and majority items having the GST rate @28% has been brought down to 18%.
Changes in the law will take place to CGST Amendment Bill & IGST Amendment Bill in the parliament and SGST Bill in the respective state assembly.
Decision taken in the GST Council Meeting has been already implemented suitable notification will be issued. Summary of the same is given below :
• Amendment to Notification 11/2017 Central Tax Rate

Sr. No. of Notfn 11/2017 Particulars Existing Provision New Provision Existing Rate New Rate Effective Date Comment
7(i) Supply of Food and beverage services provided by a restaurant, eating joint including mess, canteen Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 5% 5% 27th July 2018 Specific clarification has been given that supply at canteen, mess, cafeteria, or dining space of school, college, hospital, industrial unit, office by such institution or any contractor engaged by the institution shall attract GST @ 5%.

Further it is clarified that supply of foods or any drink for any specific occasion/ event shall apply GST @ 18% .

In other words, the person who is providing ready to eat food and serving at the place of canteen, will be considered as outdoor caterer and will attract 18% GST rate.

7(ia) Supply of Food and beverage services provided by the Indian Railways – Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 5% 5% 27th July 2018 New provision. Supply of food and any drink by Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees shall apply GST @ 5%

This is welcome provision to negate the decision of Advance Ruling Authority, Delhi.
7(v) Supply of Food and beverage at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. 18% 18% 27th July 2018 The provision has been made more specific. Supply of Food and beverage at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions shall attract GST @ 18%
7(ii),(vi),(viii) Explanation- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted – – 27th July 2018 Now, Rate of tax shall be charged by the hotel industry based on actual transaction value rather than declared tariff rate. It means, for determination of rate below Rs. 7500/- or above Rs. 7500/- will be based on the transaction value appearing on the tax invoice.

9(vi) Multimodal transportation of goods. Goods transport services other than (i), (ii), (iii), (iv) and (v) above Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 18% 12% 27th July 2018 GST @ 12% shall be applicable for transport of goods by transporter through more than 2 modes of transport.

Welcome move by the government to avoid litigation especially to consider composite supply or mixed supply for determination of rate prior to this amendment.

22 Supply consisting only of e-book. Telecommunications, broadcasting and information supply services. Supply consisting only of e-book.
Explanation- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 18% 5% 27th July 2018 New provision has inserted. Rate of tax has been reduced for supply of “e-books” means an electronic version of a printed book from 18% to 5%
[Notification 13/2018 Central Tax Rate dated 26/07/2018] and [Notification 14/2018 Integrated Tax Rate dated 26/07/2018]

• Amendment to Notification 12/2017 Central Tax Rate

Sr. No. of Notfn 12/2017 Particulars Existing Provision New Provision Existing Rate New Rate Effective Date Comment
4 Services provided by Government or Governmental authority Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution
Nil Nil 27th July 2018 No exemption shall be available for services provided by Central Government, State Government, Union territory, local authority w.r.t. function entrusted to a municipality under article 243 W of the Constitution such as preparation of plans for economic development and social justice etc.
5 Services provided by Government or Governmental authority Services by a Central Government,
State Government, Union territory, local authority or Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the constitution Services by Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the constitution Nil Nil 27th July 2018 No exemption shall be available for services provided by Central Government, State Government, Union territory, local authority w.r.t. function entrusted to a Panchayat under article 243 G of the Constitution preparation of plans for economic development and social justice etc.
9D (New Entry) Old age homes run by Government/ an entity registered under section 12AA of the income tax act – Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto Rs. 25,000 per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance 18% Nil 27th July 2018 Exemption has been provided for Old age homes run by Government charitable trust w.e.f. 27/07/2018.
10A (New entry) Works contract Services supplied by electricity distribution utilities to farmer or agriculturalist for agricultural use – Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
18% Nil 27th July 2018 Construction, erection, commissioning or installation of electricity distribution network upto the tube well of the farmer for agricultural use
14 Services provided by hotel etc Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below one thousand rupees per day or equivalent. Nil Nil 27th July 2018 The rate of tax in respect lodging/boarding at a hotel, inn, guest house, club or campsite shall be decided on the basis of value of service instead of declared tariff.
19A Transportation of goods by an aircraft Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nothing contained in this serial numbers hall apply after the 30th day of September, 2018 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nothing contained in this serial numbers hall apply after the 30th day of September, 2019 Nil Nil 27th July 2018 Exemption w.r.t. transportation of goods by an aircraft in case of export of goods has been extended up to 30th September 2019.
19B Transportation of goods by a vessel Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nothing contained in this serial numbers hall apply after the 30th day of September, 2018 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nothing contained in this serial numbers hall apply after the 30th day of September, 2019 Nil Nil 27th July 2018 Exemption w.r.t. transportation of goods by vessel in case of export of goods has been extended up to 30th September 2019.
24A warehousing of minor forest produce – Services by way of warehousing of minor forest produce. 18% Nil 27th July 2018 No GST shall be applicable on warehousing of bamboo, tendu leaves, canes, tusser, honey etc.
31A (New Entry) Services by Coal Mines Provident Fund Organization – Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948) 18% Nil 27th July 2018 No GST shall be applicable on administrative fees paid in case of Coal Mines Provident Fund Organization
31B (New Entry) Services by National Pension System (NPS) Trust – Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee 18% Nil 27th July 2018 No GST shall be applicable on administrative fees paid in case of National Pension System (NPS)
34A (New Entry) Services of guaranteeing the loans taken by Governments or PSUs – Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. 18% Nil 27th July 2018 No GST shall be applicable on charges paid for guaranteeing the loans where Central Government, State Government, Union territory etc. has provided guarantee on the loans taken by undertakings or PSUs
36A Services by way of reinsurance of the insurance schemes Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40 Nil Nil 27th July 2018 Reinsurance availed by the Central Government, State Government, Union territory shall be exempt from GST
47A (New Entry) Services by FSSAI to Food Business Operators – Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. 18% Nil 27th July 2018 Services provided by FSSAI w.r.t. licensing, registration and analysis or testing of food samples has been exempted.
55A (New Entry) Services for artificial insemination of livestock – Services by way of artificial insemination of livestock (other than horses). 18% Nil 27th July 2018 Exemption has been provided for artificial insemination of livestock (other than horses)
65B (New Entry) Services supplied by a State Government to ERCC to collect royalty – Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder, or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty” 18% Nil 27th July 2018 Services of assigning the right to collect royalty on the mineral dispatched by the mining lease holders on behalf of State Government to Excess Royalty Collection Contractor (ERCC) has been exempted.
77A (New Entry) Services provided by an unincorporated body or a non-profit entity to its members – Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. 18% Nil 27th July 2018 Services provided by an unincorporated body or a non-profit entity to its members has been exempted.

Explanation – (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. 27th July 2018 New explanation has been added.
[Notification No. 14/2018 Center Tax Rate dated 26/07/2018] and [Notification No. 15/2018 Integrated Tax Rate dated 26/07/2018]

• Amendment to Notification 13/2017 Central Tax Rate

Sr. No. Of Notification 13/2017 Category of Supply of Services Supplier of service Recipient of Service Comment
11 (New Entry) Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual
Direct Selling
Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm A banking company or a
non-banking financial
company, located in the taxable territory Addition new type of service under specified category of RCM
[Notification No. 15/2018 Central Tax Rate dated 26/07/2018] and [Notification No. 16/2018 Central Tax Rate dated 26/07/2018]

• [Notification Amendment to Notification No.14/2017-Central Tax (Rate) dated 28th June 2017
Sr. No. Particulars Existing Provision New Provision Bizsol Comment
Opening Para Services by Government Authority Activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-

“Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution.” Activities or transactions undertaken by the Central Government or State Government OR UNION TERRITORY or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-

“Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution OR A MUNICIPALITY UNDER ARTICLE 243W of the Constitution” Now the services by way of any activity in relation to function entrusted to a Panchayat or a Municipality by Union Territory will also not be treated neither as a supply of goods nor a supply of service. Now the wordings Union Territory and Municipality is newly added w.e.f. 27th July 2018
[Notification No.16/2018-Central Tax (Rate) dated 26th July 2018]

• Amendment to Notification No.11/2017-Central Tax (Rate) dated 28th June 2017
Sr. No. Particulars Existing Provision New Provision Bizsol Comment
3 (vi) (a) Composite supply of works contract to the Central Government, State Government or Union Territory or Local Authority (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, [a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, [a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

“Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”. It means rate of 12% for this serial number will be available for a civil structure or any other original works for the use by the Central Government, a State Government or any local authority in which they are engaged as public authorities. This rate of tax for uses other than mentioned above will not be available. i. e. for non-public use.
[Notification No.17/2018-Central Tax (Rate) dated 26th July 2018]

• Amendment to Notification No.5/2017-Central Tax (Rate) dated 28th June 2017
Sr. No. Particulars Existing Provision New Provision Bizsol Comment
Opening Para W.r.t. Inverted Duty Structure refund No refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies) for Sr. No.1 to 15. No refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies) for Sr. No. 1 to 15.

“Provided that,-
(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and
(ii) In respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and up to the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.” Now the Inverted Duty Structure refund of unutilized ITC on supplies received after 1st Aug 2018 in respect of following goods will be available.

HSN Description of Goods
5007 Woven fabrics of silk or of silk waste

5111 to 5113
Woven fabrics of wool or of animal hair

5208 to 5212
Woven fabrics of cotton

5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn

5407, 5408
Woven fabrics of manmade textile materials

5512 to 5516
Woven fabrics of manmade staple fibres

5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
5801 Corduroy fabrics.
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
60
Knitted or crocheted fabrics [All goods]

This will be a great relief for textile industry and they will be entitled for applying the refund for accumulated credit on account of inverted duty structure.
[Notification No.20/2018-Central Tax (Rate) dated 26th July 2018]

• Exemption on supplies of handicraft goods as is in excess of the rate specified in following table w.e.f. 27th July 2018:
S. No. Chapter,
Heading,
Subheading or Tariff item New Description of Goods Existing Rate New Rate Bizsol Comment
1. 3406 Handcrafted candles 12% 12% No change
2. 4202 22, 4202 29, 4202 31 10, 4202 3190, 4202 32, 4202 39 Handbags including pouches and purses, jewellery box 18% 12 % Decrease in GST rate by 6%
3. 4416,
4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 12% 12% No change
4. 4414 00 00 Wooden frames for painting, photographs, mirrors etc 18% 12% Decrease in GST rate by 6%
5. 4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 12% 12% No change
6. 4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 18% 12% Decrease in GST rate by 6%

S. No. Chapter,
Heading,
Subheading or Tariff item New Description of Goods Existing Rate New Rate Bizsol Comment
7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 12% 5% Decrease in GST rate by 7%
8. 4823 Articles made of paper mache 5% 5% No change
9. 5607, 5609 Coir articles 5% 5% No change
10. 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 12% 5% Decrease in GST rate by 7%
11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 12% 5% Decrease in GST rate by 7%
12. 5804 30 00 Handmade lace 12% 5% Decrease in GST rate by 7%
13. 5805 Hand-woven tapestries 12% 5% Decrease in GST rate by 7%
14. 5808 10 Hand-made braids and ornamental trimming in the piece 12% 5% Decrease in GST rate by 7%
15. 5810 Hand embroidered articles 5% 5% No change
16. 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 5% 5% No change
17. 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece 5% 12% Increase in rate by 7%

S. No. Chapter,
Heading,
Subheading or Tariff item New Description of Goods Existing Rate New Rate Bizsol Comment
18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 12% 12% No change
19. 6815 99 90 Stone art ware, stone inlay work 18% 12% Decrease in GST rate by 6%
20. 6912 00 10
6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles 12% 12% No change
21. 6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) 12% 12% No Change
22. 7009 92 00 Ornamental framed mirrors 18% 12% Decrease in GST rate by 6%
23. 7018 10 Bangles, beads and small ware 5% 5% No change
24. 7018 90 10 Glass statues [other than those of crystal] 18% 12% Decrease in GST rate by 6%
25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 18% 12% Decrease in GST rate by 6%
26. 7113 11 10 Silver filigree work 3% 3% No change
27. 7117 Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) 3% 3% No change
28. 7326 90 99 Art ware of iron 18% 12% Decrease in GST rate by 6%
29. 7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 18% 12% Decrease in GST rate by 6%
30. 7616 99 90 Aluminium art ware 18% 12% Decrease in GST rate by 6%
31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) 12% 12% No Change
32. 9405 10 Handcrafted lamps (including panchloga lamp) 18% 12% Decrease in GST rate by 6%
S. No. Chapter,
Heading,
Subheading or Tariff item New Description of Goods Existing Rate New Rate Bizsol Comment
33. 9401 50, 9403 80 Furniture of bamboo, rattan and cane 18% 12% Decrease in GST rate by 6%
34. 9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 12% 12% No change
35. 9504 Ganjifa card 12% 12% No change
36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 12% 12% No change
37. 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 12% 12% No change
38. 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 12% 12% No change
39. 9703 Original sculptures and statuary, in metal, stone or any other material 12% 12% No change
[Notification No. 21/2018 -Central Tax (Rate) dated 26th July 2018 & Notification No.22/2018-Integrated Tax (Rate) dated 26th July 2018]

Notification No.18/2018-Central Tax (Rate):-

The notification seeks to amend Notification No.1/2017-CGST Rate effectively changing GST rates on certain goods

Sr. No. in Notification Description of Goods (Before Notification) Description of Goods (After Notification) HSN Old Rate New Rate Effective Date Bizsol Comments
102A- Schedule 1 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol). 2207 18% 5% 27th July 2018 In order to promote blending of ethyl alcohol with petrol, GST rate on same has been reduces.
123- Schedule 1 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine] Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use 2515
(Except 2515 1210,
2515 1220, 2515 1290) or 6802 5% 5% 27th July 2018 Mirror polished stones are removed from GST rate of 5%. Now it will attract 18%.
170A- Schedule 1 Fertilizer grade phosphoric acid Fertilizer grade phosphoric acid. 2809 12% 5% 27th July 2018 In order to reduce the overall cost of fertilizers, GST rate on phosphoric acid has been reduced to 5%
215- Schedule 1 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn. All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost put up in unit container and bearing a brand name. 5305 to 5308 5% 27th July 2018 The underlined words have been added. Coir pith compost other than those put up in unit container and bearing a brand name are exempt.
219- Schedule 1 Coir mats, matting, floor covering Coir mats, matting, floor covering and handloom durries 5705 5% 5% 27th July 2018 In order to promote Handloom durries, the GST on same is reduced to 5%.
219A- Schedule 1 Corduroy Fabrics, velvet fabrics Corduroy Fabrics, velvet fabrics [All goods] 5801 5% 5% 27th July 2018
222- Schedule 1 Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 1000 per piece. Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece 61 5% 5% 27th July 2018 Caps and topi of sale value upto Rs. 1000/- are to be charged at GST rate of 5%.
225- Schedule 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. Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 64 5% 5% 27th July 2018 For sale price upto Rs. 1000/- total GST rate applicable will be 5%.
264- Schedule 1 Biomass briquettes Biomass briquettes or solid
bio fuel pellets Any Chapter 5% 5% 27th July 2018 Solid bio fuel pellets being a densified biomass has been added to list of goods taxable at 5%.
96A- Schedule 2 Bamboo flooring 4409 18% 12% 27th July 2018 In order to promote bamboo, its flooring is taxable at total GST of 12%
146 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton
predominates by weight, of Handloom, Cotton Rugs of handloom Other carpets and other textile floor coverings, whether or not made
up; such as Mats and mattings including Bath Mats, where cotton
predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule
I. 5705 12% 12% 27th July 2018 In order to promote Handloom durries, the GST on same is reduced to 5% and has been added as exception to this entry.
147 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 Entry omitted 5801 12% NA 27th July 2018
185A NA Brass Kerosene Pressure Stove 7419 99 30 18% 12% 27th July 2018
195A NA Hand operated rubber roller 8420 12% 27th July 2018
206A NA Fuel Cell Motor Vehicles 87 12% 27th July 2018 To reduction air pollution from motor vehicles and to promote environment friendly vehicles, GST rate on Fuel Cell Motor Vehicles is kept at 12%.
231B NA Slide fasteners 9607 12% 27th July 2018
235 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material under HSN 9619 All goods 96190030,
96190040, or
96190090 12% 12% 27th July 2018 All goods under HSN 96190030, 96190040, or
96190090 are made taxable @ 12%
25- Schedule III Ethyl alcohol and other spirits, denatured, of any strength Ethyl alcohol and other spirits, denatured, of any strength [other than
ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit
(petrol)] 2207 18% 18% 27th July 2018 Ethyl Alcohol supplied to Oil Marketing Companies for blending with motor spirit
(petrol) has been removed from 18% slab and the same will be taxable @ 5%. This is done to promote OMC to increase procurement of ethyl alcohol.
52A Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in
a non-aqueous medium; solutions as defined in Note
4 to this Chapter 3208 28% 18% 27th July 2018 Rate on paints and varnishes has been reduced to 18%.
52B Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in an aqueous medium Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in an aqueous medium 3209 28% 18% 27th July 2018 Rate on paints and varnishes has been reduced to 18%.
52C Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments
of a kind used for finishing leather” Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments
of a kind used for finishing leather” 3210 28% 18% 27th July 2018 Rate on other paints and varnishes has been reduced to 18%.
54B Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing reparations for facades, indoor walls, floors, ceilings or the like. Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing reparations for facades, indoor walls, floors, ceilings or the like. 3214 28% 18% 27th July 2018 Rates have been reduces to 18%
137 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed,
beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-Jointed Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-Jointed other than bamboo flooring]” 4409 18% 18% 27th July 2018 Bamboo flooring has been taxable at 12%.
177E Worked monumental or building stone (except slate) and
articles thereof, other than goods of heading 6801; mosaic
cubes and the like, of natural stone (including slate), whether
or not on a backing; artificially coloured granules, chippings
and power, of natural stone (including slate) [other than
statues, statuettes, pedestals; high or low reliefs, crosses,
figures of animals, bowls, vases, cups, cachou boxes, writing
sets, ashtrays, paper weights, artificial fruit and foliage, etc.;
other ornamental goods essentially of stone] Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than
statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] except the items covered in Sl. No. 123 in Schedule I. 6802 18% 18% 27th July 2018 Rate on mirror polish stones has been kept at 18%.
253 Other articles of copper Other articles of copper
[other than Brass Kerosene Pressure Stove] 7419 18% 18% 27th July 2018 GST rate on Brass Kerosene stove has been reduced to 12%
319A Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
8415 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
8415 8418 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
321 Calendering or other rolling
machines, other than for metals or glass, and cylinders therefore Calendering or other rolling
machines, other than for metals or glass, and cylinders
therefor [other than Hand
operated rubber roller] 8420 18% 18% 27th July 2018 Rate reduction from 28% to 18%.
341A Household or laundry-
type washing machines,
including machines which both wash and dry Household or laundry-
type washing machines,
including machines which both wash and dry 8450 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
376AA Lithium-ion Batteries 8507 60 00 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
376AB Vacuum cleaners Vacuum cleaners 8508 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
376AC Electro-mechanical domestic appliances, with self-
contained electric motor, other than vacuum cleaners of heading 8508 Electro-mechanical domestic appliances, with self-
contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 8509 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
376AD Shavers, hair clippers and hair-
removing appliances, with self-
contained electric motor Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. 8510 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
378A 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 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 8516 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
383C Television set (including LCD or LED television) of screen size not exceeding 68 cm. 8528 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
401A Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-
mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-
mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit 8705 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
402A Works trucks, self –
propelled, not fitted with lifting or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on
railway station platforms; parts of the foregoing
vehicle. Works trucks, self –
propelled, not fitted with lifting or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on
railway station platforms; parts of the foregoing
vehicle. 8709 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
403A Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]” Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]” 8716 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
446 Slide fasteners and parts thereof Parts of slide fasteners 9607 20 00 18% 18% 27th July 2018 Rate reduction from 28% to 18%.
449AA Scent sprays and similar toilet sprays, and mounts and heads therefor; powder -puffs and pads for the application of cosmetics or toilet preparation. Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparation. 9616 28% 18% 27th July 2018 Rate reduction from 28% to 18%.
139- Schedule IV Electric accumulators, including
separators therefor, whether or not rectangular (including square)
Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium- ion battery 8507 28% 28% 27th July 2018 GST rate on Lithium-ion batteries has been reduces to 18%.
154- Schedule IV Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or
reproducing apparatus [other than computer monitors not exceeding 20 inches] Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or
reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set(including LCD and LED television)of screen size not exceeding 68 cm]. 8528 28% 28% 27th July 2018 TV below 68cm and monitors below 20 inches are made taxable at 18%.

Notification No.19/2018-Central Tax (Rate)

The notification seeks to amend Notification No.2/2017-CGST (Rate) effectively amending the list of goods which are exempt under GST.

Sr. No. in Notification Description of Goods (Before Notification) Description of Goods (After Notification) HSN Old Rate New Rate Effective Date Bizsol Comments
92A NA Sal leaves, siali leaves, sisal leaves, sabai grass. 1401 0% 27th July 2018
93B NA Vegetable materials, for manufacture of jhadoo or
broomsticks. 1404 90 90 0% 27th July 2018
102A De-oiled rice bran under HSN 2302 De-oiled rice bran.
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018. 2306 0% 0% 25th January 2018 The HSN has been rectified from 2302 to 2306.
114A NA Deities made of stone, marble or wood. 44 or 68 Multiple 0% 27th July 2018 GST on deities has been reduced to 0%
114B NA Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope. 46 0% 27th July 2018 Rate reduced to 0%
117 Rupee notes when sold to Reserve Bank of India. Rupee notes or coins when sold to Reserve Bank of India or the Government of India. 48 or 4907
Or 71 0% 27th July 2018 Notes and coins sold to RBI or Government of India are made exempt.
132A Coir pith compost other than those put up in unit
container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] 53 0% 27th July 2018
146A Sanitary towels (pads)
or sanitary napkins;
tampons. 96190010
or
96190020 12% 0% 27th July 2018
152 Rakhi (other than those made of goods falling
under Chapter 71) Any chapter
except 71 Multiple 0% 27th July 2018 Rakhi other than those made of precious metals is made exempt.

02/2018-Compensation Cess (Rate)
The notification seeks to amend Notification No.1/2017- Compensation Cess (Rate) effectively amending rate of compensation cess on specified products .
Sr. No. in Notification Description of Goods (Before Notification) Description of Goods (After Notification) HSN Old Rate New Rate Effective Date Bizsol Comments
41A Coal rejects from Coal. Coal rejects supplied by
a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any person. 27 Rs. 400 per tonne 0% 27th July 2018 As ITC of compensation cess was not availed, the cess payable was an additional cost to coal washeries. Now the same has been rectified.
42B Fuel Cell Motor Vehicles 87 Multiple 0% 27th July 2018 To promote environment friendly vehicles, compensation cess on Fuel cell vehicles has been reduced to 0.


Now, only 35 items remains in the highest tax slab. Rate of other 193 items have been reduced.
Schedule IV – 14%

SNo. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
1. 1703 Molasses 14%
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. Omitted
8. Omitted
9. Omitted
10. 2106 90 20 Pan masala 14%
11. Omitted
12. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 14%
13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 14%
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 14%
15. 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 14%
16. Omitted
17. Omitted
18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 14%
19. Omitted
20. Omitted
21. Omitted
22. Omitted
23. Omitted
24. Omitted
25. Omitted
26. Omitted
27. Omitted
28. Omitted
29. Omitted
30. Omitted
31. Omitted
32. Omitted
33. Omitted
34. Omitted
35. Omitted
36. Omitted
37. Omitted
38. Omitted
39. Omitted
40. Omitted
41. Omitted
42. Omitted
43. Omitted
44. Omitted
45. Omitted
46. 4011 New pneumatic tyres, of rubber [other than of a 14%

S. No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres; and of a kind used on aircraft]
47. 4012 Retreaded or used tyres and flaps 14%
48. Omitted
49. Omitted
50. Omitted
51. Omitted
52. Omitted
53. Omitted
54. Omitted
55. Omitted
56. Omitted
57. Omitted
58. Omitted
59. Omitted
60. Omitted
61. Omitted
62. Omitted
63. Omitted
64. Omitted
65. Omitted
66. Omitted
67. Omitted
68. Omitted
69. Omitted
70. Omitted
71. Omitted
72. Omitted
73. Omitted
74. Omitted
75. Omitted
76. Omitted
77. Omitted
78. Omitted
79. Omitted
80. Omitted
81. Omitted
82. Omitted
83. Omitted
84. Omitted
85. Omitted
86. Omitted

s.
No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
87. Omitted
88. Omitted
89. Omitted
90. Omitted
91. Omitted
92. Omitted
93. Omitted
94. Omitted
95. Omitted
96. Omitted
97. Omitted
98. Omitted
99. Omitted
100. Omitted
101. Omitted
102. Omitted
103. Omitted
104. Omitted
105. Omitted
106. Omitted
107. Omitted
108. Omitted
109. Omitted
110. Omitted
111. Omitted
112. Omitted
113. Omitted
114. 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 14%
115. 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 14%
116. 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 14%
117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 14%
118. Omitted
119. 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 14%

s.
No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
120. Omitted
121. Omitted
122. 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 14%
123. Omitted
124. Omitted
125. Omitted
126. Omitted
127. Omitted
128. Omitted
129. Omitted
130. Omitted
131. Omitted
132. Omitted
133. Omitted
134. Omitted
135. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universaljoints) 14%
136. Omitted
137. Omitted
138. Omitted
139. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery 14%
140. Omitted
141. Omitted
142. Omitted
143. 8511 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 14%

S.
No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
cut-outs of a kind used in conjunction with such
engines
144. Omitted
145. Omitted
146. Omitted
147. Omitted
148. Omitted
149. Omitted
150. Omitted
151. 8525 Digital Cameras and video camera recorders [other than CCTV] 14%
152. Omitted
153. Omitted
154. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio¬broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set(including LCD and LED television) of screen size not exceeding 68 cm] 14%
155. Omitted
156. Omitted
157. Omitted
158. Omitted
159. Omitted
160. Omitted
161. Omitted
162. Omitted
163. Omitted
163A. 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 14%
164. 8702 Motor vehicles for the transport of ten or more persons, including the driver 14%
165. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons 14%

s.
No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
and racing cars [other than Cars for physically handicapped persons]
166. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 14%
167. Omitted
168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 14%
169. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 14%
170. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 14%
171. Omitted
172. Omitted
173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 14%
174. 8714 Parts and accessories of vehicles of headings 8711 and 8713 14%
175. Omitted
176. 8802 Aircrafts for personal use 14%
177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 14%
178. Omitted
179. Omitted
180. Omitted
181. Omitted
182. Omitted
183. Omitted

s.
No. Chapter / Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
184. Omitted
185. Omitted
186. Omitted
187. Omitted
188. Omitted
189. Omitted
190. Omitted
191. Omitted
192. Omitted
193. Omitted
194. Omitted
195. Omitted
196. Omitted
197. Omitted
198. Omitted
199. Omitted
200. Omitted
201. Omitted
202. Omitted
203. Omitted
204. Omitted
205. Omitted
206. Omitted
207. Omitted
208. Omitted
209. Omitted
210. 9302 Revolvers and pistols, other than those of heading 9303 or 9304 14%
211. Omitted
212. Omitted
213. Omitted
214. Omitted
215. 9504 Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] 14%
216. Omitted
217. Omitted
218. Omitted
219. Omitted
220. Omitted
221. Omitted
222. Omitted

SNo. Chapter Heading / Sub¬heading / Tariff item Description of Goods CGST Rate
(1) (2) (3)
223. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 14%
224. Omitted
225. Omitted
226. Omitted
227. 9804 All dutiable articles intended for personal use 14%
228. Any chapter Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments”
means a lottery which is authorized to be sold in
State(s) other than the organising state also.
(2) Organising state has the same meaning as
assigned to it in clause (f) of sub-rule (1) of rule 2
of the Lotteries (Regulation) Rules, 2010 14%

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