Indirect Taxation

INDIRECT TAXATION
(FOR PRIVATE CIRCULATION ONLY)

2017
PROGRAMME COORDINATOR
Dr. Padmpriya Irabatti
COURSE DESIGN AND REVIEW COMMITTEE

Prof. Dalip Mehra Prof. Sudhir Gijre
Umesh Kulkarni Prof. Prashant Ubarhande
Dr. Shirish Limaye
COURSE WRITER
Prof. Prashant Ubarhande Dr. Priyanka Bobade
EDITOR
Ms. Barnalee Handique
Published by Symbiosis Centre for Distance Learning (SCDL), Pune

October 2017
Copyright © 2017 Symbiosis Open Education Society

All rights reserved. No part of this book may be reproduced, transmitted or utilised in any form or by any
means, electronic or mechanical, including photocopying, recording or by any information storage or retrieval
system without written permission from the publisher.
Acknowledgement
Every attempt has been made to trace the copyright holders of materials reproduced in this book. Should any
infringement have occurred, SCDL apologises for the same and will be pleased to make necessary corrections
in future editions of this book.
PREFACE
Indirect taxation viz-a-viz GST Law comprises probably the most important pieces of legislations in
the country. At the same time, these are the acts, which have a very great sensitivity effect on virtually
all the citizens of the country. These acts are one of the most dynamic legislations in the country. In
this SLM, an attempt has been made to incorporate the current status on the acts as applicable at the
time of writing the content.
Units in this book are an attempt to explain each of the major aspect of GST Law of the indirect
taxation regime being followed in the country. Considering the complexities involved in the various
provisions of the Law, discussing all the provisions of the law in total detail has become very difficult.
As such, we have restricted ourselves to the main provisions of the Law.
We are thankful to Symbiosis Centre for Distance Learning for providing us this opportunity to reach
out to a very wide spectrum of readership and Institute of Chartered Accountants of India too.
All attempts have been made to incorporate the latest status of the provisions of the law. Similarly,
all attempts have been made to make the text error-free. However, some omissions may still be
remaining. We would be grateful if they can be pointed out so that necessary corrections can be made
in the subsequent editions.
We sincerely hope that this book will be interesting and useful and will help students and readers to
learn this subject in a more meaningful and useful manner.
iii
ABOUT THE AUTHOR
Mr. Prashant Ubarhande has rich experience in academics and industry. He is a qualified UGC
NET (Management), MBA, His areas of research are Portfolio Management, Risk and credit
analysis, e- Financial Services and Corporate Finance and Taxes. He has presented papers at national
and international conferences on Banking, Finance and Economics.
Dr. Priyanka Bobade has completed PhD. in Commerce under Department of Management and UGC
NET Financial Management. She has also completed MBA in Financial Management and PGDCCA.
She has a rich experience in academics and industry. Her areas of research interests are Corporate
Finance, e- Financial Services, Accounting, Portfolio Management and Taxes. She has presented
various papers at national and international conferences on Banking, Finance and Economics.
iv
CONTENTS
Unit No. TITLE Page No.

1 Introduction to GST I 1-10
1.1 Introduction
1.2 What is GST
1.3 History of GST
1.4 Constitutional Amendments
1.5 Advantages Of GST
1.6 Components of GST
Summary
Keywords
Self-assessment questions
Answer to check your progress
Suggested reading
2 Introduction to GST II 11-22
2.1 Levy and Collection of Tax
2.2 Meaning of Supply
2.3 Activities to be treated as supply of goods or supply of services
2.4 Activities not to be treated as supply
2.5 Composition Levy
2.6 Time of Supply of Goods and Services
Summary
Keywords
Suggested reading
v
3 Registration 23-32
3.1 Introduction
3.2 Registration under GST
3.2.1 Persons requiring registration
3.2.2 Time limit for registration
3.2.3 Other aspects
3.2.4 Special provisions relating to casual taxable person and non-
resident taxable person
3.2.5 Benefits of Registration under GST
3.3 Registration Process
3.3.1 Documents for GST Registration
Summary
Keywords
Self-Assessment Question
Answers to check your progress
Suggested Reading
4 Processes under GST I 33-48
4.1 Introduction
4.2 Invoice
4.3 Debit & credit Note
4.4 Valuation of Taxable supply of Goods and Services
4.5 Maintenance of Records & Books
Summary
Keywords
Suggested reading
vi
5 Processes under GST II 49-58
5.1 Introduction
5.2 Filing of Returns
5.3 Payment of Taxes
5.4 Conditions for Availment of Input Tax Credit by a Registered
Taxable Person
5.5 Refunds
Summary
Keywords
Suggested reading
6 Offences and Penalties under GST 59-74
6.1 Introduction
6.2 Offences under GST
6.3 Procedure for compounding of offences
6.4 Penalties under GST
6.4.1 Penalties For fraud
6.4.2 Penalties For other cases (no intention of fraud or tax
evasion)
6.5 Statutory Provision of Penalty for certain offences
6.6 Punitive provisions of GST law
6.7 Comparative review of earlier central laws and GST
Summary
Keywords
Suggested reading
vii
7 Appeals and Revisions 75-88
7.1 Introduction
7.2 What is an Appeal and what are disputes
7.3 Appellate Mechanism
7.4 Steps and General rules for filing GST appeals
7.4.1 Cases where Appeal cannot be filed
7.4.2 Decision which can be appealed against
7.5 Concept of authorised representative
7.5.1 Can an authorized representative appear in court for appeal
7.6 Second level Appeals before Tribunal
7.6.1 Concept of pre-deposit
7.6.2 Appeals by the Department (CGST/SGST) before the AA/
Tribunal
7.6.3 Revision by Commissioner (CGST/SGST)
7.7 Third level Appeal to the High Court
7.8 Fourth level Appeal to the Supreme Court
7.9 Rules of CBEC for - Appeals and Revision
Summary
Keywords
Suggested reading
8 Rates of GST 89-134

8.1 Introduction
8.2 Goods at Nil Rate
8.3 Goods at 0.25% Rate
8.4 Goods at 03% Rate
Summary
Keywords
Suggested reading
viii
9 Rates and Impact of GST 135-192
9.1 Introduction
9.4 Impact of GST on Manufacturing Sector
9.5 Impact of GST on Service Sector
Summary
Keywords
Suggested reading
ix
x
Introduction to GST I
UNIT
1
Structure:
1.1 Introduction
1.2 What is GST
1.3 History of GST
1.4 Constitutional Amendments
1.5 Advantages of GST
1.6 Components of GST
Summary
Keywords
Suggested reading
Introduction to GST I 1
Notes
Objectives
----------------------
After going through this unit, you will be able to:
----------------------
●● Learn the basics of GST law.
----------------------
●● Understand the constitutional amendments and advantages of introduction
---------------------- of the GST law.
----------------------
---------------------- 1.1 INTRODUCTION
---------------------- The Goods and Services Tax has revolutionized the Indian taxation
system. The GST Act was passed in the Lok Sabha on 29th March, 2017, and
---------------------- came into effect from 1st July, 2017.
---------------------- In this unit, we will understand the basics of GST law and take a closer
look at what changes does GST will bring in the taxation system in India.
----------------------
---------------------- 1.2 WHAT IS GST
---------------------- GST (Goods & Services Tax) Law in India is a multi-stage, comprehensive
and destination-based tax that will be levied on every transaction, goods and
---------------------- services where there is value addition.
---------------------- In other words we can say that, GST is a type of indirect tax which can be
levied on the supply of goods and services. Also GST Law has replaced many
---------------------- indirect taxes that previously existed in Indian tax system.
---------------------- Before the introduction of GST law the indirect tax structure was as
follows:
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Source: Indirect Taxes Committee, ICAI
---------------------- As stated the GST law is a multi-stage, comprehensive and destination-
---------------------- based tax, following points will highlight the same:
2 Indirect Taxation
a. Multi-stage: Notes
There are multiple stages through which an item goes along its supply
----------------------
chain for instance during its transportation from manufacture to final
consumer. At every stage some or more value is added to the commodity. ----------------------
However this is not mandatory to add the value at every stage. But we can
say that there exists different stages through which the commodity pass ----------------------
till its consumption. These stages can be summarised as follows:
----------------------
Purchase of raw Producon or Warehousing of ----------------------

materials manufacture finished goods
----------------------
----------------------
Sale of the ----------------------
le to the end
product to the
consumer
retailer ----------------------
----------------------
Since, Goods and Services Tax is levied on each of these stages, we can
say it makes GST a multi-stage tax. ----------------------
b. Destination-Based
----------------------
GST a destination based tax, Consider goods manufactured in Gujrat and
are sold to the final consumer in Maharashtra. Since Goods & Service Tax ----------------------
(GST) is levied at the point of consumption, in this case Maharashtra, the ----------------------
entire tax revenue will go to Maharashtra,
c. Value Addition ----------------------
The manufacturer who makes textile buys cotton. The value of cotton ----------------------
gets increased when the cotton is woven into a cloths.
----------------------
The manufacturer then sells the cloths to the retailer/agent who attaches
labels and tags to each item. That is another addition of value after which ----------------------
the warehouse sells it to the consumer by adding value to it.
----------------------
Consider following image which explains the above example:
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
GST will be levied on these value additions i.e. the monetary worth added
at each stage to achieve the final sale to the end customer. ----------------------
Notes 1.3 HISTORY OF GST
---------------------- The implementation of the Goods and Services Tax (GST) in India was
a historical move, as it marked a significant indirect tax reform in the country.
----------------------
The amalgamation of a large number of taxes (levied at a central and state level)
---------------------- into a single tax is expected to have big advantages.
The journey of this law is described below:
----------------------
a. The idea of moving towards GST was first mooted by the then Union
---------------------- Finance Minister in his Budget speech for 2006-07.
---------------------- b. Initially, it was proposed that GST would be introduced from 1st April
2010.
----------------------
c. The Empowered Committee of State Finance Ministers (EC) which had
---------------------- formulated the design of State VAT was requested to come up with a
roadmap and structure for GST. Joint Working Groups of officials having
---------------------- representatives of the States as well as the Centre were set up to examine
---------------------- various aspects of GST and draw up reports specifically on exemptions
and thresholds, taxation of services and taxation of inter-State supplies.
----------------------
d. Based on discussions within and between it and the Central Government,
---------------------- the EC released its First Discussion Paper (FDP) on the GST in November,
2009. This spelt out features of the proposed GST and has formed the
---------------------- basis for discussion between the Centre and the States so far.
---------------------- e. The introduction of the Goods and Services Tax (GST) is a very significant
step in the field of indirect tax reforms in India. By amalgamating a large
---------------------- number of Central and State taxes into a single tax, GST will mitigate ill
effects of cascading or double taxation in a major way and pave the way
----------------------
for a common national market.
---------------------- f. From the consumers’ point of view, the biggest advantage would be in
terms of reduction in the overall tax burden on goods, which is estimated
----------------------
to be around 25%-30%. It would also imply that the actual burden of
---------------------- indirect taxes on goods and services would be much more transparent to
the consumer.
----------------------
g. Introduction of GST would also make Indian products competitive in the
---------------------- domestic and international markets owing to the full neutralization of
input taxes across the value chain of production and distribution. Studies
---------------------- show that this would have a boosting impact on economic growth.
---------------------- h. GST, because of its transparent and self-policing character, would be
easier to administer. It would also encourage a shift from the informal to
---------------------- formal economy.
---------------------- i. The GST law was introduced and is in force from 1st July 2017.
----------------------
----------------------
4 Indirect Taxation
Following picture gives the insight into the history of GST Law: Notes
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Source: Indirect Taxes Committee, ICAI ----------------------
----------------------
1.4 CONSTITUTIONAL AMENDMENTS
----------------------
In order to address prevalent issues in taxation, the Constitution 122nd
Amendment Bill was put forth in the 16th Lok Sabha on 19 Dec 2014. ----------------------
• The Bill suggests levy of GST on all goods and services, except alcohol ----------------------
that humans consume.
----------------------
• The tax is levied as Dual GST by the Centre and states/union territories.
The component levied by the Centre is Central Tax - CGST, while that ----------------------
levied by the state is State Tax - SGST. The tax levied by union territories
is Union Territory Tax - UTGST. ----------------------
• The Centre would levy the GST on inter-state trade or imports of services ----------------------
and goods. This tax is referred to as Integrated Tax - IGST.
----------------------
• The Central Government will also levy excise duty on tobacco products,
in addition to GST. ----------------------
• The tax on five petroleum products, i.e., high speed diesel, crude, petrol, ----------------------
natural gas, and Aviation Turbine Fuel (ATF) will be outlined later after a
decision is made by the GST Council. ----------------------
Notes September 2016: A Goods and Services Tax Council (GSTC) was created
by the union finance minister, revenue minister, and ministers of state to take
---------------------- decisions on GST rates, thresholds, taxes to be subsumed, exemptions, and
other features of the taxation system. The state finance ministers mentioned
---------------------- that the EC would be a platform for states where there would be discussions of
---------------------- their regional issues. The GST Council is a separate entity that would oversee
the implementation of the GST system.
----------------------
---------------------- Activity 1
---------------------- Enumerate the stages of GST implementation in India.

----------------------
----------------------
1.5 ADVANTAGES OF GST
----------------------
Before GST, tax on tax was calculated and tax was paid by every purchaser
---------------------- including the final consumer. The taxation on tax is called the Cascading Effect
---------------------- of Taxes.
GST is to improve the collection of taxes as well as boost the development
---------------------- of Indian economy by removing the indirect tax barriers between states and
---------------------- integrating the country through a uniform tax rate.
Following example will justify this argument:
----------------------
Say a shirt manufacturer pays ` 100 to buy raw materials. If the rate of
---------------------- taxes is set at 10%, and there is no profit or loss involved, then he has to pay
` 10 as tax. So, the final cost of the shirt now becomes ` (100+10=) 110.
----------------------
At the next stage, the wholesaler buys the shirt from the manufacturer
---------------------- at ` 110, and adds labels to it. When he is adding labels, he is adding value.
Therefore, his cost increases by say ` 40. On top of this, he has to pay a 10%
----------------------
tax, and the final cost therefore becomes
---------------------- ` (110+40=) 150 + 10% tax = ` 165
---------------------- Now, the retailer pays ` 165 to buy the shirt from the wholesaler because the
tax liability had passed on to him. He has to package the shirt, and when he
---------------------- does that, he is adding value again. This time, let’s say his value add is ` 30.
Now when he sells the shirt, he adds this value (plus the VAT he has to pay the
---------------------- government) to the final cost. So, the cost of the shirt becomes ` 214.5 Let us
---------------------- see a breakup for this:
Cost = ` 165 + Value added
---------------------- = ` 30 + 10% tax
---------------------- = ` 195 + ` 19.5
= ` 214.5
---------------------- So, the customer pays ` 214.5 for a shirt the cost price of which was
---------------------- basically only ` 170 (Rs 110 + ` 40 + ` 30). Along the way the tax liability was
6 Indirect Taxation
passed on at every stage of transaction and the final liability comes to rest with Notes
the customer. This is called the Cascading Effect of Taxes where a tax is paid
on tax and the value of the item keeps increasing every time this happens. ----------------------
Action Cost 10% Tax Total ----------------------
Buys Raw Material @ 100 100 10 110
Manufactures @ 40 150 15 165 ----------------------
Adds value @ 30 195 19.5 214.5
Total 170 44.5 214.5 ----------------------
In the case of Goods and Services Tax, there is a way to claim credit for ----------------------
tax paid in acquiring input. What happens in this case is, the individual who has
paid a tax already can claim credit for this tax when he submits his taxes. ----------------------
In our example, when the wholesaler buys from the manufacturer, he pays ----------------------
a 10% tax on his cost price because the liability has been passed on to him. Then
----------------------
he adds value of ` 40 on his cost price of ` 100 and this brings up his cost to
` 140. Now he has to pay 10% of this price to the government as tax. But he ----------------------
has already paid one tax to the manufacturer. So, this time what he does is,
instead of paying Rs (10% of 140=) 14 to the government as tax, he subtracts ----------------------
the amount he has paid already. So, he deducts the ` 10 he paid on his purchase
----------------------
from his new liability of ` 14, and pays only ` 4 to the government. So, the
` 10 becomes his input credit. ----------------------
When he pays ` 4 to the government, he can pass on its liability to the
----------------------
retailer. So, the retailer pays
` (140+14=) 154 to him to buy the shirt. ----------------------
At the next stage, the retailer adds value of ` 30 to his cost price and ----------------------
has to pay a 10% tax on it to the government. When he adds value, his price
becomes ` 170. ----------------------
Now, if he had to pay 10% tax on it, he would pass on the liability to ----------------------
the customer. But he already has input credit because he has paid `14 to the
wholesaler as the latter’s tax. So, now he reduces ` 14 from his tax liability of ----------------------
` (10% of 170=) 17 and has to pay only ` 3 to the government. ----------------------

And therefore, he can now sell the shirt for ` (140+30+17) 187 to the ----------------------
customer.
----------------------
Action Cost 10% Tax Actual Total
Liability ----------------------
Buys Raw Material 100 10 10 110
----------------------
Manufactures @ 40 140 14 4 154
Adds Value @ 30 170 17 3 187 ----------------------
Total 170 17 187 ----------------------
In the end, every time an individual was able to claim input tax credit,
----------------------
the sale price for him reduced and the cost price for the person buying his
product reduced because of a lower tax liability. The final value of the shirt also ----------------------
Notes therefore reduced from ` 214.5 to ` 187, thus reducing the tax burden on the
final customer.
----------------------
Following are the key benefits of the GST
---------------------- 1. The GST system is introduced to create a common national market that
boosts foreign investment.
----------------------
2. The cascading effect of taxation will be mitigated.
----------------------
3. There will be uniformity in laws, rates of tax, and procedures across
---------------------- states.
---------------------- 4. The GST regime is expected to boost manufacturing activities and exports.
This would, in turn, generate more employment and lead to the growth of
---------------------- the economy.
---------------------- 5. Indian products would be more competitive in the international markets.
6. The GST system is likely to improve the overall investment climate in
----------------------
India.
---------------------- 7. Uniformity in the rates of GST will reduce tax evasion to a large extent.
---------------------- 8. The average sales burden experienced by companies is expected to
come down, thereby increasing consumption and boosting subsequent
---------------------- production of goods.
---------------------- 9. GST is a simpler system of taxation with smaller number of exemptions.
---------------------- 10. There are automated and simplified methods for processes such as
registration, refunds, returns, tax payments, etc.
----------------------
11. All interactions will be handled by the common GSTN website.
---------------------- 12. The input tax credit process will be more accurate and transparent, as
electronic matching will be performed.
----------------------
13. The final price of most goods will be lower when taxation is at the new
---------------------- GST rates. There will also be a seamless input tax credit flow between the
manufacturer, retailer, and supplier of service.
----------------------
14. A huge segment of small-scale retailers may be either exempt from tax
---------------------- or may benefit from low tax rates based on the compounding scheme.
---------------------- Consumers will further benefit if purchases are made from these small
retailers.
----------------------
1.6 COMPONENTS OF GST
----------------------
There are three applicable taxes under GST: CGST, SGST & IGST.
----------------------
• CGST: Collected by the Central Government on an intra-state sale (Eg:
---------------------- Within Maharashtra)
---------------------- • SGST: Collected by the State Government on an intra-state sale (Eg:
Within Maharashtra)
----------------------
8 Indirect Taxation
• IGST: Collected by the Central Government for inter-state sale (Eg: Notes
Maharashtra to Gujrat)
----------------------
In most cases, the tax structure under the new regime will be as follows:
Transaction New Taxation Old Taxation Remarks ----------------------
Type Regime Regime ----------------------
Sale within the CGST + VAT + Central Revenue will be shared
State SGST Excise/Service equally between the ----------------------
tax Centre and the State
----------------------
Sale to another IGST Central Sales There will only be one
State Tax + Excise/ type of tax (central) in ----------------------
Service Tax case of inter-state sales.
The Center will then ----------------------
share the IGST revenue ----------------------
based on the destination
of goods. ----------------------
Illustration: ----------------------
A dealer in Maharashtra sells goods to a consumer in Maharashtra worth
----------------------
` 10,000. The GST rate is 18% : comprising CGST of 9% and SGST of 9%.
In such cases, the dealer collects ` 1800 and of this amount, ` 900 will go ----------------------
to the Central Government and ` 900 will go to the Maharashtra government.
----------------------
Now, let us assume the dealer in Maharashtra had sold the goods to a
dealer in Gujarat worth ` 10,000. ----------------------
The GST rate is 18% comprising of only IGST. In such case, the dealer has ----------------------
to charge ` 1800 as IGST. This IGST revenue will go to the Central Government.
----------------------
Check your Progress 1 ----------------------
Multiple choice Multiple response ----------------------

1. Which of the following are the constituents of GST ----------------------
a. SGST
----------------------
b. CGST
c. IGST ----------------------
d. PGST ----------------------
2. GST (Goods & Services Tax) Law in India is a:
----------------------
a. Multi-stage tax
b. Comprehensive tax ----------------------
c. Destination -based tax
----------------------
d. Value added tax
----------------------
----------------------
Notes Summary
---------------------- ●● he Goods and Services Tax has revolutionized the Indian taxation
T
system.
----------------------
●● Before GST, tax on tax was calculated and tax was paid by every purchaser
---------------------- including the final consumer. The taxation on tax is called the Cascading
Effect of Taxes.
----------------------
●● GST (Goods & Services Tax) Law in India is a multi-stage, comprehensive
---------------------- and destination-based tax that will be levied on every transaction, goods
and services where there is value addition.
----------------------
---------------------- Keywords
---------------------- ●● CGST: Central Goods and Service Tax
●● SGST: State Goods and Service Tax
----------------------
●● IGST: Integrated Goods and Service Tax
----------------------
---------------------- Self-Assessment Questions
---------------------- 1. Write a short note on constituents of the GST.

2. What are the benefits of GST introduction?
----------------------
3. Which are the taxes replaced in GST law?
----------------------
Answer to Check your Progress
----------------------
---------------------- Check your Progress 1

Multiple choice Multiple response
----------------------
1. Which of the following are the constituents of GST
---------------------- a. SGST
---------------------- b. CGST
c. IGST
----------------------
2. GST (Goods & Services Tax) Law in India is a:
---------------------- a. Multi-stage tax
---------------------- b. Comprehensive tax
c. Destination-based tax
----------------------
---------------------- Suggested Reading

---------------------- 1. http://www.idtc.icai.org
---------------------- 2. https://www.bankbazaar.com/tax
3. Good And Simple Tax – GST for You, CMA Bhogavalli Mallikarjuna
---------------------- Gupta, Notion Press, 2017
10 Indirect Taxation
Introduction to GST II
UNIT
2
Structure:
2.1 Levy and Collection of Tax

2.2 Meaning of Supply
2.3 Activities to be treated as supply of goods or supply of services
2.4 Activities not to be treated as supply
2.5 Composition Levy
2.6 Time of Supply of Goods and Services
Summary
Keywords
Suggested reading
Introduction to GST II 11
Notes
Objectives
----------------------
----------------------
●● Understand the concept of Levy and Collection of Tax.
----------------------
●● Define the concept of composition leavy
---------------------- ●● Enumerate the examples of Time of Supply of Goods and Services
----------------------
---------------------- 2.1 LEVY AND COLLECTION OF TAX
---------------------- Section 8(1) says that there shall be levied a tax called the Central/State
Goods and Services Tax (CGST/SGST) on all intra-State supplies of goods and/
---------------------- or services on the value determined under section 15 and at such rates as may
be notified by the Central/ State Government in this behalf, but not exceeding
----------------------
14%, on the recommendation of the Council and collected in such manner as
---------------------- may be prescribed.
In terms of Section 9 of the CGST Act, 2017, intra-State supplies are
----------------------
liable to CGST & SGST. In terms of Section 7 of UTGST Act, 2017, intra-State
---------------------- supplies effected by a taxable person located in Union Territory (within the
Union Territory) will be liable to CGST & UTGST.
----------------------
---------------------- 2.2 MEANING OF SUPPLY
---------------------- As per Sub-section (1) of Section 7, Supply includes:

1. all forms of supply of goods or services or both such as sale, transfer,
----------------------
barter, exchange, licence, rental, lease or disposal made or agreed to
---------------------- be made for a consideration by a person in the course or furtherance of
business;
----------------------
2. Import of services for a consideration whether or not in the course or
---------------------- furtherance of business;
---------------------- 3. The activities specified in Schedule I, made or agreed to be made without

a consideration; and
---------------------- 4. The activities to be treated as supply of goods or supply of services as
---------------------- referred to in Schedule II.
The CGST Act, 2017 specifies certain provisions separately for supply
----------------------
of goods and supply of services viz., Section 12 and Section 13 provides for
---------------------- ascertaining time of supply of goods and time of supply of services respectively;
similarly separate provisions have been specified for ascertaining place of supply
---------------------- of goods and place of supply of services. Further, the rate of tax applicable
to supply of goods and supply of services may be different. Accordingly, it
----------------------
is important to distinguish whether a particular transaction involves supply of
---------------------- goods or supply of services.
Following table gives the detailed Meaning and scope of supply Notes
Section 7 - Meaning and scope of supply ----------------------
Section 7(1) Section 7(1) Section 7(1) Section 7(1) ----------------------
(a) (b) (c) (d)
----------------------
All forms Importation Supplies specified* Activities to be
of supply of of service, treated as supply ----------------------
- To be treated as
goods and / of goods or supply
- for a supplies made without a ----------------------
or services, of services – Sch
consideration consideration
made or II ----------------------
agreed to be - whether or *Schedule I:
made, not ----------------------
1. Permanent transfer
- for a in the / disposal of business ----------------------
consideration course or assets for which ITC
furtherance is availed ----------------------
- in the
of business 2. Supplies between Section 7(2) ----------------------
course or
related persons/
furtherance Activities not ----------------------
distinct persons in the
of business be considered as
course or furtherance ----------------------
supply (Sch-III)
such as: of business (gifts of
less than ` 50,000 ----------------------
- sale, in value in a FY by
employer to employee ----------------------
- transfer,
not to be treated as ----------------------
- barter, Section 7(3)
supply)
- exchange, 3. Supply of goods by / By Notification on ----------------------
to principal to / by recommendation ----------------------
- license,
agent where agent of GST Council
- rental, undertakes to supply / treat activity as ----------------------
receive such goods on • Supply of
- lease or behalf of principal ----------------------
goods and not
- disposal 4. Importation of service ----------------------
service from a • Supply of ----------------------
related person or service and not
from any of his goods ----------------------
other establishments
outside India, in the ----------------------
course or furtherance
----------------------
of business.
Source: Indirect Taxes Committee, ICAI ----------------------
----------------------
----------------------
Notes
Check your Progress 1
----------------------
Multiple choice multiple response
----------------------
1. What are different types of supplies covered under the scope of
---------------------- Supply?
(a) Supplies made with consideration
----------------------
(b) Supplies made without consideration
---------------------- (c) Both of the above
---------------------- (d) None of the above
2. What are the factors differentiating Composite Supply & Mixed
----------------------
Supply?
---------------------- (a) Nature of bundling i.e. artificial or natural
---------------------- (b) Existence of Principal Supply
(c) Both of the above
----------------------
---------------------- 2.3 ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS

---------------------- OR SUPPLY OF SERVICES
---------------------- Section 7(1) (d) covers the activities to be treated as supply of goods or
supply of services which can be summarised as follows:
----------------------
Sr. Matters Supply of
---------------------- No
1 Transfer
----------------------
(a) Any transfer of title in goods Goods
---------------------- (b) Any transfer of right in goods or undivided share in Services
goods without the transfer of title thereof
----------------------
(c) Any transfer of title in goods wherein the property in Goods
---------------------- goods will pass at a future date upon payment of full
consideration as agreed
----------------------
2 Land and Building
---------------------- (a) Any lease, tenancy, easement, licence to occupy land Services
(b) Any lease or letting out of the building including a Services
----------------------
commercial, industrial or residential complex for
---------------------- business or commerce, either wholly or partly,
3 Any treatment or process on another person’s goods Services
----------------------
4 Transfer of business assets
---------------------- (a) Transfer / Disposal of goods so as to no longer to form Goods
part of business assets, whether or not for a consideration
----------------------
Sr. Matters Supply of Notes
No
----------------------
(b) Goods are put to any private use or are used, or made Services
available to any person for use, for any purpose other ----------------------
than a purpose of the business, whether or not for a
consideration ----------------------
(c) Any person ceases to be a taxable person, any goods Goods ----------------------
forming part of assets of any business carried on by
him – shall be deemed to be supply in the course or ----------------------
furtherance of his business immediately before he ceases
to be a taxable person, except – ----------------------
(a) Business is transferred as a going concern to ----------------------
another person; or
----------------------
(b) Business is carried on by a personal representative
who is deemed to be a taxable person ----------------------
5 Following to be treated as Supply of Services
----------------------
(a) Renting of immovable property
(b) Construction of a complex, building, civil structure or a part thereof, ----------------------
including a complex or building intended for sale to a buyer, wholly
or partly, except where the entire consideration has been received after ----------------------
issuance of completion certificate, where required, by the competent ----------------------
authority or before its first occupation, whichever is earlier.
Construction includes additions, alterations, replacements or remodeling ----------------------
of any existing civil structure
----------------------
(c) Temporary transfer or permitting the use or enjoyment of any intellectual
property right ----------------------
(d) Development, design, programming, customization, adaptation,
----------------------
upgradation, enhancement, implementation of information technology
software ----------------------
(e) Agreeing to the obligation to refrain from an act, or to tolerate an act or
a situation, or to do an act ----------------------
(f) Transfer of the right to use any goods for any purpose (whether or not ----------------------
for a specified period) for cash, deferred payment or other valuable
consideration ----------------------
6 Following Composite Supplies to be treated as Supply of Services ----------------------
(a) Works Contract as per Sec. 2(119) of CGST Act
“works contract” means a contract for building, construction, ----------------------
fabrication, completion, erection, installation, fitting out, improvement, ----------------------
modification, repair, maintenance, renovation, alteration or
commissioning of any immovable property wherein transfer of property ----------------------
in goods (whether as goods or in some other form) is involved in the
execution of such contract; ----------------------
----------------------
Notes Sr. Matters Supply of
No
----------------------
(b) 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 any drink (other than alcoholic liquor for human
---------------------- consumption), where such supply or service is for cash, deferred
payment or other valuable consideration.
----------------------
Illustration: Restaurant Services or Catering Services
---------------------- 7 Supply of goods by any unincorporated AOP or BOP to a member
thereof for cash, deferred payment or other valuable consideration
----------------------
shall be treated as supply of goods
----------------------
2.4 ACTIVITIES NOT TO BE TREATED AS SUPPLY
----------------------
a. Activities under Section 7(2)(a)
----------------------
1. Services by an employee to the employer in the course of or in
---------------------- relation to his employment
---------------------- 2. Services by any court or Tribunal established under any law for the
time being in force
----------------------
3. (a) functions performed by the M.Ps, Members of State
---------------------- Legislature, Members of Panchayats, Members of
Municipalities and Members of other local authorities
----------------------
(b) Duties performed by any person who holds any post in
---------------------- pursuance of the provisions of the Constitution in that capacity
---------------------- (c) The duties performed by any person as a Chairperson or a
Member or a Director in a body established by the Central
---------------------- Government or a State Government or local authority and
who is not deemed as an employee before the commencement
----------------------
of this clause
---------------------- 4. Services of funeral, burial, crematorium or mortuary including
transportation of the deceased.
----------------------
5. Sale of land and, subject to Construction Activity of Schedule II,
---------------------- sale of building
---------------------- 6. Actionable claims, other than lottery, betting and gambling
---------------------- b. Activities under Section 7(2)(b)

Activities or transactions undertaken by the Central Government, or a
----------------------
State Government, or any local authority in which they are engaged as public
---------------------- authorities as may be notified by the Government on the recommendations of
the GST Council.
----------------------
----------------------
c. Exemptions to the concept of Supply Notes
a. Section 2(47) – “exempt supply” means supply of any goods and/
----------------------
or services
• which attract nil rate of tax; or ----------------------
• which may be exempt from tax under Section 11 or Section 6 ----------------------
of IGST Act and includes non-taxable supply
----------------------
b. Section 2(78) – “non-taxable supply” means a supply of goods and/
or services which is not leviable to tax under this Act or IGST Act ----------------------
c. Section 16(1) of IGST Act – “zero-rated supply” means any of the ----------------------
following supplies of goods and/or services, namely -
• Export of goods and/or services ----------------------
• Supply of goods and/or services to a SEZ developer or an ----------------------

SEZ unit
----------------------
2.5 COMPOSITION LEVY ----------------------
The composition levy is an alternative method of levy of tax designed ----------------------

for small taxpayers whose turnover is up to ` 75 lakhs ( ` 50 lakhs in case of
few States). The objective of composition scheme is to bring simplicity and to ----------------------
reduce the compliance cost for the small taxpayers. Moreover, it is optional ----------------------
and the eligible person opting to pay tax under this scheme can pay tax at a
prescribed percentage of his turnover every quarter, instead of paying tax at ----------------------
normal rate.
----------------------
Following persons are not allowed to opt for the composition scheme:
----------------------
a) A casual taxable person or a non-resident taxable person;
b) Suppliers whose aggregate turnover in the preceding financial year ----------------------
crossed ` 75 lakhs; ----------------------
c) Supplier who has purchased any goods or servcies from unregistered
supplier unless he has paid GST on such goods or services on reverse ----------------------
charge basis; ----------------------
d) Supplier of services, other than restaurant service;
----------------------
e) Persons supplying goods which are not taxable under GST law;
----------------------
f) Persons making any inter-State outward supplies of goods;
g) Suppliers making any supply of goods through an electronic commerce ----------------------
operator who is required to collect tax at source under section 52
----------------------
Rates for the composition levy are as follows:
----------------------
• 1% of the turnover in case of manufacturers ( other than specified);
• 2.50% of the turnover in case of suppliers covered under Sch. II, Para 6(b) ----------------------
such as Restaurants or Caterers
----------------------
Notes • 0.50% of the turnover in other cases
Conditions for Composition:
----------------------
• Permission of Proper Officer required
----------------------
• Registered persons
---------------------- • Aggregate Turnover < ` 75 Lakhs in the preceding FY (all-India basis for
---------------------- taxable persons having same PAN – who shall also opt for composition)
• No stock of goods imported or interstate.
----------------------
---------------------- Activity 1
---------------------- A person availing composition scheme during a financial year crosses the
---------------------- turnover of ` 75 lakhs/50 lakhs during the course of the year i.e. say he
crosses the turnover of ` 75 lakhs/50 lakhs in December? Will he be allowed
---------------------- to pay tax under composition scheme for the remainder of the year i.e. till
31st March?
----------------------
----------------------
2.6 TIME OF SUPPLY OF GOODS AND SERVICES
----------------------
As per Section 12(2) of CGST ACT, time of supply of goods shall be
---------------------- earlier of invoice/ payment which is:
---------------------- ●● Actual date of issue of invoice by the supplier
●● Due date for issue of invoice by the supplier
----------------------
●● Supply involves movement: Time of removal of goods for supply
----------------------
●● Continuous Supply: Date of issue of statement
---------------------- ●● ale on approval basis: Earlier of time at which it becomes known
S
that the supply has taken place OR 6 months from date of removal
----------------------
●● Other cases: Delivery of goods/ making available to the recipient or
---------------------- ●● Notified categories of supplies: Time to be specified by Rules
---------------------- ●● Date on which payment is entered in the books of Accounts of supplier
---------------------- ●● Date on which payment is credited to the supplier’s bank account
Examples:
----------------------
Consider following examples to understand the concept of time of supply in
---------------------- more detail:
----------------------
----------------------
----------------------
----------------------
a. Time of Supply of goods Notes
Sr. Section 12(2) Invoice Invoice Payment Credit Time of
----------------------
No. date due date entry in in bank supply
supplier's account ----------------------
books
1 Invoice raised 10-Oct- 20-Oct- 26-Oct-17 30-Oct- 10-Oct- ----------------------
before removal 17 17 17 17
----------------------
2 Advance received 30-Oct- 20-Oct- 10-Oct-17 30-Oct- 10-Oct-
17 17 17 17 ----------------------
3 Delayed issue of 26-Oct- 20-Oct- 26-Oct-17 26-Oct- 20-Oct-
invoice 17 17 17 17 ----------------------
4 Inter-State stock 10-Oct- 20-Oct- 26-Oct-17 - 10-Oct-
transfer 17 17 17 ----------------------
5 Advance received, 30-Oct- 10-Nov- 14-Nov- 30-Oct- 30-Oct- ----------------------
invoice for full 17 17 17 17 17
amount issued ----------------------
on same day
(40% advance, ----------------------
60% post supply ----------------------
payment)
6 Delayed issue of 30-Oct- 05-Nov- 26-Oct-17 10-Nov- 26-Oct- ----------------------
invoice 17 17 17 17
7 Invoice issued 20-Oct- 10-Nov- 26-Oct-17 10-Nov- 20-Oct- ----------------------
prior to delivery 17 17 17 17 ----------------------
b. Time of Supply of Services
----------------------
Sr. Event Time of Supply of Services
No. ----------------------
1 If invoice issued within prescribed Date of issue of Invoice or
time u/s 31(2) - 30 days (45 days in Payment, whichever is earlier ----------------------
case of Banking, Insurance, Financial ----------------------
Institution or NBFC company)
2 If invoice not issued within 30 days Date of completion of service or ----------------------
(45 days in case of Banking, Insurance, payment, whichever is earlier
Financial Institution or NBFC company) ----------------------
3 If both cases do not apply Date on which recipient shows
----------------------
in his books of accounts
Examples: ----------------------
Sr. Section 13(2) Invoice Invoice Payment Credit Time of ----------------------
supplier's account ----------------------
books
1 Invoice 10-Oct- 20-Oct- 26-Oct-17 30-Oct- 10-Oct- ----------------------
raised before 17 17 17 17 ----------------------
completion of
service ----------------------
Notes Sr. Section 13(2) Invoice Invoice Payment Credit Time of
---------------------- supplier's account
books
---------------------- 2 Advance received 30-Oct- 20-Oct- 10-Oct-17 30-Oct- 10-Oct-
---------------------- 17 17 17 17
Contract provides 24-Apr- 24-Apr- 20-Apr-18 24-Apr- 20-Apr-
---------------------- for payments on 18 18 18 18
completion of
---------------------- event. Recipient
to pay within 1
----------------------
month from date
---------------------- of completion
c. Time of Supply of Goods / Services - Reverse Charge – Sec 12(3) /
----------------------
13(3)
---------------------- Where tax liable to be paid on reverse charge basis, the time of supply of
---------------------- goods/services shall be earliest of
●● Date on which payment is entered in the books of recipient
----------------------
●● Date on which payment is debited to the recipient’s bank a/c
---------------------- ●● here it is not possible to determine time of supply in the 3 other cases:
W
---------------------- Date of entry in the books of account of the recipient
●● 31st day (in case of goods) / 61st day (in case of services) from the date of
---------------------- issue of invoice by supplier
---------------------- Note: Last factor is not relevant in case of services from a supplier being an
associated enterprise outside India
----------------------
Examples:
----------------------
Sr. Reverse charge Date of Removal Receipt Payment Time of
---------------------- No. Section 12(3) invoice of goods of goods by supply
issued by recipient
---------------------- supplier
---------------------- 1 General 31-Oct- 31-Oct- 20-Nov- 30-Nov- 20-Nov-
17 17 17 17 17
---------------------- 2 Advance paid 31-Oct- 31-Oct- 20-Nov- 05-Nov- 05-Nov-
17 17 17 17 17
----------------------
3 No payment 31-Oct- 30-Dec- 05-Jan- - 30-Nov-
---------------------- made for the 17 17 18 17
supply
----------------------
General 31-Oct- 31-Oct- 20-Nov- 30-Nov- 20-Nov-
---------------------- 17 17 17 17 17
Advance paid 31-Oct- 31-Oct- 05-Nov- 31-Oct- 05-Nov-
---------------------- 17 17 17 17 17
----------------------
Sr. Reverse charge Date of Removal Receipt Payment Time of Notes
No. Section 12(3) invoice of goods of goods by supply
issued by recipient ----------------------
supplier ----------------------
Delay in 31-Oct- 31-Oct- 10-Jan- 31-Oct- 31-Dec-
payment (Max. 17 17 18 17 17 ----------------------
60 days from
----------------------
date of invoice)
Service received 31-Oct- 30-Nov- 05-Apr- 31-Mar- 31-Mar- ----------------------
from associated 17 17 18 18 18
enterprise ----------------------
located outside ----------------------
India (No
time extension ----------------------
allowed)
----------------------
Service by - 30-Nov- - 05-Dec- 05-Dec-
unregistered 17 17 17 ----------------------
person, no
payment made ----------------------
----------------------
----------------------
Multiple choice single response
----------------------
1. Which of the following persons can opt for composition scheme?
(a) Person making any supply of goods which are not leviable to ----------------------
tax under this Act;
----------------------
(b) Person making any inter-State outward supplies of goods;
(c) Person effecting supply of goods through an e-commerce ----------------------
operator liable to collect tax at source ----------------------
(d) None of the above
----------------------
2.
What is the threshold limit of turnover in the preceding financial year
for opting to pay tax under composition scheme? ----------------------
(a) `20 lacs
----------------------
(b) `10 lacs
(c) `50 lacs ----------------------
(d) None of the above ----------------------
----------------------
Summary
●● I n terms of Section 9 of the CGST Act, 2017, intra-State supplies are ----------------------
liable to CGST & SGST.
----------------------
●● he composition levy is an alternative method of levy of tax designed for
T
small taxpayers whose turnover is up to ` 75 lakhs ----------------------
Notes Keywords
----------------------
●● omposition levy: Alternative method of levy of tax designed for small
C
---------------------- taxpayers whose turnover is up to ` 75 lakhs.
●● upply: All forms of supply of goods or services or both such as sale,
S
---------------------- transfer, barter, exchange, licence, rental, lease or disposal made or agreed
---------------------- to be made for a consideration by a person in the course or furtherance of
business.
----------------------

---------------------- 1. How are the provisions relating to time of supply relevant under GST
Law?
----------------------
2. What will be the time of supply where tax is liable to be paid under reverse
---------------------- charge mechanism?
---------------------- Answer to check your progress

----------------------
---------------------- Multiple choice multiple response
---------------------- 1. What are different types of supplies covered under the scope of Supply?
---------------------- (a) Supplies made with consideration
(b) Supplies made without consideration
----------------------
2. What are the factors differentiating Composite Supply & Mixed Supply?
---------------------- (a) Nature of bundling i.e. artificial or natural
---------------------- (b) Existence of Principal Supply
----------------------
----------------------
3. Which of the following persons can opt for composition scheme?
---------------------- 4. What is the threshold limit of turnover in the preceding financial year for
opting to pay tax under composition scheme?
----------------------
(c) ` 50 lacs
----------------------
---------------------- Suggested Reading

Registration
UNIT
3
Structure:
3.1 Introduction
3.2 Registration under GST
3.2.1 Persons requiring registration
3.2.2 Time limit for registration
3.2.3 Other aspects
3.2.4 Special provisions relating to casual taxable person and non-resident
taxable person
3.3 Registration Process
Summary
Keywords
Self-Assessment Question
Suggested Reading
Registration 23
Notes
Objectives
----------------------
----------------------
●● Understand the process of GST registration
----------------------
●● Understand various documents required for GST registration
----------------------
----------------------
3.1 INTRODUCTION
----------------------
GST refers to Goods and Services Tax which subsumes all taxes such as
---------------------- Sales tax, Service tax, Excise duty etc. into GST. In order to provide relaxation
to small suppliers it is provided that every supplier shall be liable to be registered
---------------------- under this act in the State form where it makes a taxable supply of goods or
---------------------- services if its aggregate turnover in a financial year exceeds ` 9 lacs. However,
this limit is ` 4 lacs for the persons conducting business in NE states including
---------------------- Sikkim.
---------------------- Here, aggregate turnover means the aggregate value of all taxable and
non-taxable supplies, exempt supplies and exports of goods and/or services of
---------------------- a person having the same PAN, to be computed on all India basis and excludes
taxes, if any, charged under the CGST Act, SGST Act and the IGST act, as the
----------------------
case may be. But aggregate turnover does not include the value of supplies on
---------------------- which tax is levied on reverse charge basis and the value of inward supplies.
---------------------- 3.2 REGISTRATION UNDER GST

---------------------- 3.2.1 Persons requiring registration
---------------------- Following are the persons required to take registration under this act –
---------------------- (a) Persons making inter-state supply, irrespective of any threshold limit
(b) Casual taxable persons, irrespective of the threshold specified
----------------------
(c) Persons who are required to pay tax under reverse charge
----------------------
(d) Non resident taxable persons
---------------------- (e) Persons who are required to deduct tax under section 37 (TDS)
---------------------- (f) Agents
---------------------- (g) Input service distributor
(h) Supply of goods or services through electronic commerce operator, other
----------------------
than branded services
---------------------- (i) Every electronic commerce operator
---------------------- (j) Aggregator who supplies service under his brand name or his trade name
---------------------- (k) Other notified persons
In the situation other than above– Notes
(l) Suppliers liable to be registered where it makes a taxable supply of goods
----------------------
of services if its aggregate turnover in a financial year exceeds ` 9 lacs.
(m) Supplier liable to be registered where it makes a taxable supply of goods ----------------------
of services if its aggregate turnover in a financial year exceeds ` 4 lacs.
----------------------
(For NE states including Sikkim)
(n) Persons who were already registered under the earlier law subject to point ----------------------
(l) and (m) above.
----------------------
(o) Transferee in case where business is transferred.
----------------------
Following table highlights some situations regarding registration –
Situation Nature of supply Registration ----------------------
required ----------------------
1 Taxable inter-state supply Yes
2 Exempted inter-state supply No ----------------------
3 Intra-state supply (upto ` 9 lacs) No
4 Intra-state supply (exceeding ` 9 lacs) Yes ----------------------
5 Intra-state supply (upto ` 9 lacs) No
----------------------
Exempted inter-state supply of any value
6 Casual Taxable person Yes ----------------------
7 Reverse charge – for personal use upto prescribed No
----------------------
limit
8 Reverse charge – for personal use beyond Yes ----------------------
prescribed limit
9 Reverse charge – Other than personal use Yes ----------------------
10 Non-resident persons Yes
11 Persons required to deduct TDS providing intra Yes ----------------------
state supply upto ` 9 lacs ----------------------
12 Input service distributor Yes
13 Agent or the like Yes ----------------------
14 Intra-state supply upto ` 9 lacs Yes
----------------------
As an agent
15 Electronic commerce operator Yes ----------------------
16 Supply through electronic commerce operator – Yes
Branded or otherwise ----------------------
17 Aggregator – supplying services Yes ----------------------
18 Intra-state supply – Exempted ` 5 lacs Yes
Intra-state supply – Taxable ` 5 lacs As the aggregate ----------------------
turnover exceeds ----------------------
` 10 lacs.
3.2.2 Time limit for registration ----------------------
Person liable to take registration under this act shall be liable to take ----------------------
registration within thirty days from the date on which he becomes liable to
registration. ----------------------
Registration 25
Notes Input service distributor, registered in the erstwhile law is not required to
re-register subject to the procedure to be followed by it as prescribed.
----------------------
3.2.3 Other aspects
---------------------- ●● Option available for separate registration for each business vertical
---------------------- ●● Option of voluntary registration is available
●● Every person applying for registration should b having PAN number
----------------------
●● on resident person may be granted registration on any other documents
N
---------------------- as prescribed ion absence of PAN number.
---------------------- ●● Unique Identity number will be allotted to the assessees.
3.2.4 Special provisions relating to casual taxable person and non-resident
---------------------- taxable person
---------------------- ●● egistration certificate issued will be valid for 90 days from the date of
R
registration.
----------------------
●● This period could be further extended to 90 days.
---------------------- ●● uch taxable persons are required to deposit tax in advance on the basis
S
---------------------- of estimated tax liability.
----------------------
GST Registration will give the following advantages to a taxpayer
---------------------- ●● e is authorized to collect taxes from his customers and pass on the credit
H
---------------------- of the taxes paid to them.
●● e can claim Input Tax Credit of taxes paid to his suppliers and can utilize
H
---------------------- the same for payment of taxes due.
---------------------- ●● eamless flow of Input Tax Credit from suppliers to recipients at the
S
national level.
----------------------
---------------------- Fill in the Blanks
---------------------- 1. ___________________ which subsumes all taxes such as Sales tax,

Service tax, Excise duty etc.
---------------------- 2. Intra-state supply – Exempted `_______
---------------------- 3. Intra-state supply upto ` _______ as an agent.
----------------------
---------------------- 3.3 GST REGISTRATION PROCESS
---------------------- 1. Go to the Government GST Portal (www.gst.gov.in) and look for

Registration Table
----------------------
2. Fill PAN, Mobile No., E-mail ID and State in Part-A of Form GST REG-
---------------------- 01 of GST Registration
3. You will receive a temporary reference number on your Mobile and via Notes
E-mail after OTP verification
----------------------
4. You will then need to fill Part-B of Form GST REG-01 duly signed (by
DSC or EVC) and upload the required documents specified according to ----------------------
the business type
----------------------
5. An acknowledgment will be generated in Form GST REG-02
6. In case of any information sought from you and intimated to you in Form ----------------------
GST REG-03, you may need to visit the department and clarify or produce
----------------------
the documents within 7 working days in Form GST REG-04
7. The office may also reject your application if they find any errors. You ----------------------
will be informed about this in Form GST REG-05 ----------------------
8. Finally, a certificate of registration in Finally, a certificate of registration
will be issued to you by the department after verification and approval in ----------------------
Form GST REG-06 ----------------------
----------------------
●● PAN Card of owner/ directors/ partners
----------------------
●● ill of Electricity/ Telephone, Rent Agreement or Letter of Consent
B
(NOC) ----------------------
●● MOA/ AOA or Partnership Deed
----------------------
●● Letter of Authorisation for signatory
●● Bank statement/ Cancelled Cheque ----------------------
●● Aadhaar Card of owners/ directors/ partners ----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
3.3.2 What is GSTIN ----------------------
----------------------
----------------------
----------------------
----------------------
Registration 27
Notes ●● he first 2 digits of the 15 digit GSTIN will represent the state code. For
T
example: 01 for Jammu and Kashmir, 02 for Himachal Pradesh, 03 for
---------------------- Punjab, etc
---------------------- ●● The next 10 digits will be the PAN of person or entity engaged in Business.

---------------------- State True or False
---------------------- 1. Registration certificate issued will be valid for 90 days from the date
of registration.
----------------------
2. PAN card are not essential for Registration of GST
----------------------
3. Input service distributor, registered in the erstwhile law is not
---------------------- required to re-register subject to the procedure to be followed by it as
prescribed.
----------------------
----------------------
Activity 1
----------------------
Visit a nearby organisation and observe GST registration process of industry.
----------------------
----------------------
Summary
----------------------
●● very supplier shall be liable to be registered under GST Act in the State
E
---------------------- or Union territory, other than special category States, from where he
makes a taxable supply of goods or services or both, if his aggregate
----------------------
turnover in a financial year exceeds twenty lakh rupees
---------------------- ●● I f a person makes taxable supplies of goods or services or both from any
of the special category States, he shall be liable to be registered if his
----------------------
aggregate turnover in a financial year exceeds ten lakh rupees.
---------------------- ●● person, though not liable to be registered under Section 22, may get
A
himself registered voluntarily.
----------------------
---------------------- Keywords
---------------------- ●● GST: The GST is a Value added Tax (VAT) is proposed to be a
comprehensive indirect tax levy on manufacture, sale and consumption
----------------------
of goods as well as services at the national level
---------------------- ●● GSTIN: Refers to GST Identification Number assigned to every GST
registered dealer.
----------------------
●● ST Registration Certificate: GST registration certificate is provided to
G
---------------------- persons registered under the GST Act. Entities in India having an annual
turnover of more than `20 lakhs in most states and `10 lakhs in some
---------------------- states are required to obtain GST registration. In addition to the aggregate
turnover criteria, various other criteria’s could also make a business liable Notes
for GST registration.
----------------------
Self-Assessment Questions ----------------------
1. Write Registration Process under GST? ----------------------
2. Which are the documents required for GST registration process?
----------------------
3. Which person eligible for GST Registration?
----------------------
4. Write short note on-
a. Benefits of GST ----------------------
b. GSTIN ----------------------
----------------------
Answers to check your Progress
----------------------
Check Your Progress 1
----------------------
1. Goods and Services Tax which subsumes all taxes such as Sales tax,
Service tax, Excise duty etc. ----------------------
2. Intra-state supply – Exempted ` 5 lacs
----------------------
3. Intra-state supply upto ` 9 lacs as an agent
----------------------
Check Your Progress 2
State True or False ----------------------
1. True ----------------------
2. False ----------------------
3. True
----------------------
Suggested Reading ----------------------
----------------------
1. Nitya Tax Associates, August 2016, Basics of GST, Taxman’s
2. Rajat Mohan, July 2017, Illustrated Guide to Goods & Service Tax, ----------------------
Bharat’s
----------------------
3. Abhishek A. Rastogi, August 2017, GST Professional Guide, Taxman’s
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Registration 29
Notes Annexure
Following is a set of questions commonly arises in the registration process:
----------------------
1. Who is the person liable to take a Registration under the GST Law?
----------------------
Ans. In terms of Sub-Section (1) of Section 22 of the CGST Act, every supplier
---------------------- making taxable supplies is liable for registration if his aggregate turnover
in a financial year exceeds twenty lakh rupees.
----------------------
2. What is the time limit for taking a Registration under GST Law ?
---------------------- Ans. Every person should take a Registration, within thirty days from the date
---------------------- on which he becomes liable to registration, in such manner and subject to
such conditions as may be prescribed. Provided casual taxable person or
---------------------- a non-resident taxable person shall applyfor registration at least five days
prior to the commencement of business.
----------------------
3. If a person is operating in different states, with the same PAN number,
---------------------- whether he operate with a single Registration?
---------------------- Ans. Every person who is liable to take a Registration will have to get registered
separately for each of the States where he has a business operation and is
---------------------- liable to pay GST in terms of Sub-section (1) of Section 25 of GST Law.
---------------------- 4. Whether a person having multiple business verticals in a State can obtain
different registrations?
----------------------
Ans. In terms of Sub-Section (2) of Section 25, a person having multiple
---------------------- business verticals in a State may obtain a separate registration for each
business vertical, subject to such conditions as may be prescribed.
----------------------
5. Is there a provision for a person to get himself registered voluntarily
---------------------- though he may not be liable to pay GST?
---------------------- Ans. In terms of Sub-section (3) of Section 25 a person, though not liable to be
registered under Section 22, may get himself registered voluntarily, and
---------------------- all provisions of this Act, as are applicable to a registered taxable person,
shall apply to such person.
----------------------
6. Is possession of a Permanent Account Number (PAN) mandatory for
---------------------- obtaining a registration?
---------------------- Ans. Every person shall have a Permanent Account Number issued under the
Income Tax.
----------------------
Act, 1961 (43 of 1961) in order to be eligible for grant of registration
---------------------- under Section 22 of the Act.
---------------------- 7. Whether the department through the proper officer, Suo-motto proceed
with registration of a Person under this Act?
---------------------- Ans. In terms of Sub-Section 8 of Section 25, Where a person who is liable to
---------------------- be registered under this Act fails to obtain registration, the proper officer
may, without prejudice to any action that is, or may be taken under this
----------------------
Act, or under any other law for the timebeing in force, proceed to register Notes
such person in the manner as may be prescribedSuo-motto.
----------------------
8. When the proper Officer can grant a Certificate for Registration?
Ans. In terms of Sub-Section 10 of Section 25, the registration or the Unique ----------------------
Identity number, shall be granted or rejected after due verification in the
----------------------
manner and within such period as may be prescribed.
9. Whether the Registration granted to any person is permanent? ----------------------
Ans. Yes, the registration Certificate once granted is permanent unless ----------------------
surrendered, cancelled, or revoked.
----------------------
10. What is the validity period of the Registration certificate issued to Casual
Taxable Person and non-Resident Taxable person? ----------------------
Ans. The certificate of registration issued to a “casual taxable person” or a “non- ----------------------
resident taxable person” shall be valid for a period of ninety days from the
effective date of registration. A proviso has been made available in this ----------------------
statute by enshrining a discretionary authority for the proper officer, who
may at the request of the said taxable person, extend the validity of the ----------------------
aforesaid period of ninety days by a further period not exceeding ninety ----------------------
days.
----------------------
11. Is there any Advance tax to be paid by Casual Taxable Person and non-
Resident Taxable person at the time of obtaining Registration under this ----------------------
Special Category?
----------------------
Ans. Yes, it has been made mandatory in the ACT, that a casual taxable
person or a non-resident taxable person shall, at the time of submission ----------------------
of application for registration under sub-section (2) of section 27, make
an advance deposit of tax in an amount equivalent to the estimated tax ----------------------
liability of such person for the period for which the registration is sought.
----------------------
This provision of depositing advance additional amount of tax equivalent
to the estimated tax liability of such person is applicable for the period for ----------------------
which the extension beyond ninety days is being sought.
----------------------
12. Whether amendments to the Registration Certificates issued by the Proper
officer is permissible? ----------------------
Ans. In terms of Section 28, the proper officer may, on the basis of such ----------------------
information furnished either by the Registrant or as ascertained by him,
approve or reject amendments in the registration particulars in the manner ----------------------
and within such period as may be prescribed:
----------------------
13. Whether Cancellation of Registration Certificate is permissible?
----------------------
Ans. Any Registration granted under this Act may be cancelled by the Proper
Officer, on various circumstances and the provisions of the law on this ----------------------
subject have been outlined under Section 29 of the ACT. The proper
officer may, either on his own motion or on an application filed, in the ----------------------
prescribed manner, by the registered taxable person or by his legal heirs,
----------------------
Registration 31
Notes in case of death of such person, cancel the registration, in such manner
and within such period as may be prescribed.
----------------------
14. Whether cancellation of Registration under CGST ACT means cancellation
---------------------- under SGST ACT also?
Ans. The cancellation of registration under the CGST Act /S GST Act shall be
----------------------
deemed to be a cancellation of registration under the SGST Act / CGST
---------------------- Act mutually.
15. Can the proper Officer Cancel the Registration on his own Suo-motto?
----------------------
Ans. Yes, The Proper Officer can cancel the Registration once issued on his
---------------------- own Volition However, such officer must follow the principles of natural
---------------------- justice by issuing a Notice and pass an appealable order.
----------------------
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Processes under GST I
UNIT
4
Structure:
4.1 Introduction
4.2 Invoice
4.3 Debit & credit Note
4.4 Valuation of Taxable supply of Goods and Services
4.5 Maintenance of Records & Books
Summary
Keywords
Suggested reading
Processes under GST I 33

Notes
Objectives
----------------------
----------------------
●● Learn the process of maintenance of Records & Books
----------------------
●● Understand the concept of invoice under GST
----------------------
---------------------- 4.1 INTRODUCTION

---------------------- GST is one indirect tax for the whole nation, which will make India one
unified common market. GST is a single tax on the supply of goods and services,
---------------------- right from the manufacturer to the consumer. Credits of input taxes paid at each
---------------------- stage will be available in the subsequent stage of value addition, which makes
GST essentially a tax only on value addition at each stage. The final consumer
---------------------- will thus bear only the GST charged by the last dealer in the supply chain, with
set-off benefits at all the previous stages.
----------------------
---------------------- 4.2 INVOICE

---------------------- Invoicing forms a crucial function when it comes to the execution of
a transaction. The invoice becomes a basic document for recording the sale/
---------------------- purchase in books of accounts. Before GST the invoicing was done as follows:
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
---------------------- 1. Tax Invoice:

---------------------- This invoice is issued to registered dealers. It includes particulars of the
product, details about the supplier (TIN) & the recipient along with tax
---------------------- charged. A registered purchaser can use this to claim tax credit called as
input tax credit.
----------------------
a. Excise Invoice (as per Rule 11 of Central Exercise)
----------------------
The excise invoice is signed by the owner of the factory (where it
---------------------- is manufactured) or his authorized agent. This invoice is issued to
highlight all the particulars of goods along with details of duty paid Notes
to let the recipient know how much tax has been charged and how
much CENVAT input he can claim on the purchase of the goods. ----------------------
b. Vat Invoice ----------------------
The VAT invoice is issued by registered VAT dealers in the manner ----------------------
as prescribed by the State Vat laws of the respective state of the
supplier. Eg. For a dealer doing business in Maharashtra, he will be ----------------------
required to quote his VAT TIN no.(Tax Identification Number under
MVAT)/ CST no. ----------------------
2. Retail or commercial invoice ----------------------

This is issued to an unregistered dealer or retail customer. The VAT ----------------------
charged in the bill is shown separately but as it is issued to the ultimate
consumer who has the final liability to pay the tax, tax credit is not to be ----------------------
passed on and hence tax credit can’t be claimed on this invoice.
----------------------
Invoicing under GST
----------------------
In the GST regime, two types of invoices will be issued:
1. Tax invoice ----------------------
2. Bill of supply ----------------------
1. Tax Invoice ----------------------
When a registered taxable person supplies taxable goods or services, a tax
----------------------
invoice is issued.
2. Bill of Supply ----------------------
Tax invoice is generally issued to charge the tax and pass on the credit. In ----------------------
GST there are some instances where the supplier is not allowed to charge
any tax and hence a Tax invoice can’t be issued instead another document ----------------------
called Bill of Supply is issued.
----------------------
Cases where a registered supplier needs to issue bill of supply:
----------------------
Supply of exempted goods or services
----------------------
Supplier is paying tax under composition scheme
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------

Notes Original invoice: When a buyer makes the purchase he gets the first copy
of invoice, marked as ‘Original for recipient’.
----------------------
Duplicate copy: The duplicate copy is issued to the transporter( carrier
---------------------- of goods) to present as evidence as and when required, and is marked
as ‘Duplicate for transporter’. The transporter doesn’t need to carry the
---------------------- invoice if the supplier has obtained an invoice reference number.
---------------------- Triplicate copy: This copy is retained by the supplier for his own record.
In the next article we will learn about the invoicing rules, format of
----------------------
invoices to be issued etc in case of supply of services by registered GST
---------------------- dealers.
---------------------- 4.3 DEBIT & CREDIT NOTE

----------------------
An invoice is raised whenever there is a purchase or sale transaction with
---------------------- a consideration. When such consideration falls short due to certain anomalies,
or extra goods being delivered to the purchaser, then the seller shall issue a
---------------------- debit note in that case. Such a debit note will take care of the upward revision of
prices in an already issued invoice and will intimate the purchaser of the future
----------------------
liability that he has to pay.
---------------------- Debit notes are raised in cases where there is a tax invoice issued, but the
taxable value of the goods therein changes after such issuance. Similarly, there
----------------------
can be a tax invoice issued but a number of tax changes after such issuance. In
---------------------- both these cases, a seller has to intimate the purchaser about such change.
---------------------- There is no specified format to issue a debit note, but it can be issued
as a letter or a formal document. It is mostly a document specifying future
---------------------- liability and having commercial implications. They increase the credit period of
a transaction, but are affected after shipping of goods takes place.
----------------------
There can be a situation where a purchaser is returning the goods on
---------------------- account of some quality issues, or shortage of quantities, etc. In such cases also,
a debit note is raised to account for the difference. The physical movement of
---------------------- goods is taking place without any payments actually being made.
---------------------- Debit notes are also helpful in identifying through the books of accounts,
any movement of stocks between the transacting parties. These notes do not
---------------------- have to be paid instantaneously but have to be settled at a later date
---------------------- Debit Notes Under GST
---------------------- GST takes care of all the changes made in a transaction. It is obvious to
have a free flow of credits to the last mile in a GST environment. Hence, dealers
---------------------- and assessees have to follow a tough regime of uploading and updating every
single transaction that they enter into.
----------------------
Since debit notes are a major change to an invoice, they have to be reported
---------------------- separately in the GST returns. Debit notes are explained under section 2(36) of
---------------------- the Model GST Law.
Debit notes can be raised in GST under two situations: Notes
1. When the amount of taxable value of the goods changes after issuance of
----------------------
invoice
2. When a number of tax changes after issuance of invoice ----------------------
The following things are to be maintained in the debit note, for proper ----------------------
update and reporting. Although there is no predefined format for the same,
necessary care has to be taken to mention these important details in the debit ----------------------
notes.
----------------------
●● Name and address of the dealer supplying the goods or services
----------------------
●● GST Identification Number (GSTIN) of the supplier
●● Nature of the document – DEBIT NOTE in bold, capital letters. ----------------------
●● Unique serial number assigned to the document ----------------------
●● Date of the document
----------------------
●● Name and address of the recipient of goods or services
●● GST Identification Number (GSTIN) of the recipient ----------------------
●● When the recipient is an unregistered person, then name and address of ----------------------
place of delivery.
----------------------
●● The corresponding original tax invoice to which the debit note relates to
●● Changes in taxable value of the goods or services, or changes in tax ----------------------
amount, as the case may be, for which such debit note is being raised. ----------------------
●● Digital signature for online debit notes or physical signatures for paper-
based documents. ----------------------
The details of debit notes have to be declared in the month following ----------------------
the month on which such debit note has been raised. Debit notes can be issued
anytime without any time limit. ----------------------
What are Credit Notes? ----------------------
Similar to the debit notes, credit notes are issued when there is a ----------------------
downward revision in prices of goods or services supplied. It can be compared
to a negative invoice that has the ability to nullify the effects of an invoice. It ----------------------
offers a reduction in the value of the invoice and thus, reduces the liability of the
purchaser. It is often inflicted with a return of goods to the supplier. It always ----------------------
has a negative impact on the accounting balance in the books of the seller. ----------------------
Sometimes, the purchaser is unhappy with the quality of product shipped
to him. In that case, he shall return the goods to the supplier, and in return, the ----------------------
supplier issues the purchaser, a credit note to the extent of the value of the goods ----------------------
being returned. There is no predefined format in which the credit note has to be
issued; rather it is an intimation to the purchaser about such credit being offered. ----------------------
----------------------
----------------------

Notes Credit Notes Under GST
GST takes care of credit notes as well, just like debit notes. Credit notes
----------------------
have to be issued by a taxable person, where there is a shortage of products
---------------------- supplied and for which there is no payment to be made by the purchaser. Since
it has a commercial impact, the same has to be informed or declared in GST
---------------------- returns in the month to which it prevails.
---------------------- The credit note has to be issued based on an original invoice already
issued. The original invoice will get reduced to the extent of such credit notes.
---------------------- In some cases, the original invoice value can become zero. Credit notes are
defined in section 2(35) of the Model GST Law.
----------------------
Credit notes can be issued in the following cases:
----------------------
When the goods are returned by the recipient
---------------------- When the supplier has charged excessive tax, where a lower rate should
---------------------- have been charged.
When the goods supplied are of inferior quality, and the same are returned
---------------------- to the supplier
---------------------- Credit notes must also mention the details as noted above in case of debit
notes. The particulars are the same in this case as well. Such credit notes must
----------------------
be mentioned in the returns of the following month about which the credit note
---------------------- has been raised. Unlike debit notes where there is no time limit for issuance,
credit notes have to be declared in earlier of the following dates:
----------------------
Annual return filing date or,
---------------------- By the 30th of September, following the year to which credit notes relate
to.
----------------------
From the above we can analyse that the due date of filing of annual return
---------------------- is 31st December and where the annual return is filed after 30th September, then
---------------------- the credit notes have to be declared on 30th September.
Where the input tax credit and interest on such invoice is already passed
---------------------- on to other registered person, then such credit note shall have no effect on
---------------------- reduction of output tax liability.
---------------------- Activity 1
----------------------
Visit nearby organisation and observe process of preparation debit and credit
---------------------- note for goods.
----------------------
----------------------
----------------------
----------------------
Notes
----------------------
Fill in the Blanks
----------------------
1. The ________ becomes a basic document for recording the sale/
purchase in books of accounts. ----------------------
2. __________ are raised in cases where there is a tax invoice issued, ----------------------
but the taxable value of the goods therein changes after such issuance
----------------------
3. Credit notes are defined in section ________ of the Model GST Law
----------------------
4.4 VALUATION OF TAXABLE SUPPLY OF GOODS AND ----------------------
SERVICES
----------------------
Value of Supply
----------------------
Every fiscal statue makes provision for the determination of value as tax
which is normally payable on ad-valorem basis. In GST also, tax is payable ----------------------
on ad-valorem basis i.e percentage of value of the supply of goods or services.
----------------------
Section 15 of the CGST Act and Determination of Value of Supply, CGST Rules,
2017 contain provisions related to valuation of supply of goods or services ----------------------
made in different circumstances and to different persons.
----------------------
Transaction Value
Under GST law, taxable value is the transaction value i.e. price actually ----------------------
paid or payable, provided the supplier & the recipient are not related and price is ----------------------
the sole consideration. In most of the cases of regular normal trade, the invoice
value will be the taxable value. However, to determine value of certain specific ----------------------
transactions, Determination of Value of Supply rules have been prescribed in
CGST Rules, 2017. ----------------------
Compulsory Inclusions ----------------------

Any taxes, fees, charges levied under any law other than GST law, ----------------------
expenses incurred by the recipient on behalf of the supplier, incidental expenses
like commission & packing incurred by the supplier, interest or late fees or ----------------------
penalty for delayed payment and direct subsidies (except government subsidies)
----------------------
are required to be added to the price (if not already added) to arrive at the
taxable value. ----------------------
Exclusion of discounts
----------------------
Discounts like trade discount, quantity discount etc. are part of the normal
trade and commerce. Therefore, pre-supply discounts i.e. discounts recorded ----------------------
in the invoice have been allowed to be excluded while determining the taxable
----------------------
value.
Discounts provided after the supply can also be excluded while determining ----------------------
the taxable value, provided two conditions are met, namely: ----------------------

Notes (a) discount is established in terms of a pre supply agreement between the
supplier & the recipient and such discount is linked to relevant invoices
----------------------
(b) input tax credit attributable to the discounts is reversed by the recipient.
---------------------- Taxable value when consideration is not solely in money
---------------------- In some cases, where consideration for a supply is not solely in money,
taxable value has to be determined as - prescribed in the rules. In such cases
---------------------- following values have to be taken sequentially to determine the taxable value:
i. Open Market Value of such supply ii. Total money value of the supply i.e.
----------------------
monetary consideration plus money value of the non-monetary consideration
---------------------- iii. Value of supply of like kind and quality iv. Value of supply based on cost
i.e. cost of supply plus 10% mark-up v. Value of supply determined by using
---------------------- reasonable means consistent with principles & general provisions of GST law.
(Best Judgement method)
----------------------
Open Market Value
----------------------
Means the full value of money excluding taxes under GST laws, payable
---------------------- by a person to obtain such supply at the time when supply being valued is
made, provided such supply is between unrelated persons and price is the sole
---------------------- consideration for such supply
---------------------- Supply of like kind & quality means any other supply made under similar
circumstances, is same or closely resembles in respect of characteristics, quality,
---------------------- quantity, functionality, reputation to the supply being valued.
---------------------- Illustration:
---------------------- (1) Where a new phone is supplied for ` 20000/- along with the exchange
of an old phone and if the price of the new phone without exchange is
---------------------- `24000/-, the open market value of the new phone is ` 24000/-.
---------------------- (2) Where a laptop is supplied for ` 40000/- along with a barter of printer that
is manufactured by the recipient and the value of the printer known at the
---------------------- time of supply is ` 4000/- butthe open market value of the laptop is not
---------------------- known, the value of the supply of laptop is ` 44000/-.
Value of supply between distinct and related persons (excluding Agents)
----------------------
A person who is under influence of another person is called a related
---------------------- person like members of the same family or subsidiaries of a group company etc.
Under GST law various categories of related persons have been specified and as
---------------------- relation may influence the price between two related persons therefore special
---------------------- valuation rule has been framed to arrive at the taxable value of transactions
between related persons. In such cases following values have to be taken
---------------------- sequentially to determine the taxable value: -
---------------------- i. Open Market Value
ii. Value of supply of like kind and quality.
----------------------
iii. Value of supply based on cost i.e. cost of supply plus 10% mark-up.
----------------------
iv. Value of supply determined by using reasonable means consistent with Notes
principles & general provisions of GST law. (Best Judgement method)
However if the recipient is eligible for full input tax credit, the invoice ----------------------
value will be accepted as taxable value. It has also been provided that
where the goods being supplied are intended for further supply as such be ----------------------
the recipient, the value shall, at the option of the supplier, be an amount ----------------------
equivalent to 90% of the price charged for the supply of goods of like
kind and quality by the recipient to his unrelated customer. ----------------------
Value of supply of goods made or received through an agent ----------------------
(a) Open market value of goods being supplied, or, at the option of the
----------------------
supplier, 90% of the price charged for the supply of goods of like kind
and quality by the recipient to his unrelated customer. ----------------------
Illustration:
----------------------
Where a principal supplies groundnut to his agent and the agent is
supplying groundnuts of like kind and quality in subsequent supplies at ----------------------
a price of ` 5000/- per quintal on the day of supply. Another independent ----------------------
supplier is supplying groundnuts of like kind and quality to the said agent
at the price of ` 4550/- per quintal. The value of the supply made by the ----------------------
principal shall be ` 4550/- per quintal or where he exercises the option the
value shall be 90% of the ` 5000/- i.e. is ` 4500/- per quintal. ----------------------
(b) In case value cannot be determined under (a) then following values have ----------------------
to be taken sequentially to determine the taxable value: i. Value of supply
based on cost i.e. cost of supply plus 10% mark-up ii. Value of supply ----------------------
determined by using reasonable means consistent with principles & ----------------------
general provisions of GST law. (Best Judgement method)
Value of supply of services in case of a Pure Agent ----------------------
Subject to fulfilment of certain conditions, the expenditure and costs ----------------------

incurred by the supplier as a pure agent of the recipient of supply of service, has
----------------------
to be excluded from the value of supply.
Illustration ----------------------
Corporate services firm A is engaged to handle the legal work pertaining ----------------------
to the incorporation of Company B. Other than its service fees, A also recovers
from B, Registration fee and Approval fee for the name of the company paid to ----------------------
Registrar of the Companies. The fees charged by the Registrar of the companies ----------------------
registration and approval of the name are compulsorily levied on B. A is merely
acting as a pure agent in the payment of those fees. Therefore, A’s recovery of ----------------------
such expenses is a disbursement and not part of the value of supply made by
A to B ----------------------
Determination of value in respect of few specific supplies Methods ----------------------
to determine Taxable value of following five specific supplies have also been
prescribed under valuation Rules. These can be used by the supplier if he so ----------------------
desires. (a) Purchase or sale of foreign currency including money changing (b) ----------------------

Notes Booking of tickets for air travel by an air travel agent (c) Life insurance business
(d) Value of supply of Second hand goods (e) Value of redeemable vouchers/
---------------------- Stamps/Coupons/tokens The special provisions related to determination of
these supplies are as below:
----------------------
Special provision related to determination of Value of service of purchase
---------------------- or sale of foreign currency including money changing
---------------------- Option-1 Case 1: Transaction where one of the currencies exchanged is
Indian Rupees
----------------------
Taxable value is difference between buying rate or selling rate of currency
---------------------- and RBI reference rate for that currency at the time of exchange multiplied by
---------------------- total units of foreign currency. However if RBI reference rate for a currency is
not available then taxable value is 1% of the gross amount of Indian Rupees
---------------------- provided/ received by the person changing the money.
---------------------- Case 2: Transaction where neither of the currencies exchanged is Indian
Rupees
----------------------
Taxable value will be 1% of the lesser of the two amounts the person
---------------------- changing the money would have received by converting (at RBI reference rate)
any of the two currencies in Indian Rupees.
----------------------
Option-2 The person supplying the service may also exercise the following
---------------------- option to ascertain the taxable value, however, once opted then he cannot
withdraw it during the remaining part of the financial year:
----------------------
●● One percent of the gross amount of currency exchanged for an amount
---------------------- upto one lakh rupees, subject to minimum amount of two hundred and
---------------------- fifty rupees
●● One thousand rupees and half of a percent of the gross amount of currency
----------------------
exchanged for an amount exceeding one lakh rupees and up to ten lakh
---------------------- rupees
●● Five thousand rupees and one tenth of a percent of the gross amount of
----------------------
currency exchanged for an amount exceeding ten lakhs rupees subject to
---------------------- a maximum amount of sixty thousand rupees
---------------------- Special provision related to determination of value of service of booking of

tickets for air travel by an air travel agent
---------------------- Taxable value is 5% of basic fare in case of domestic travel and 10% of
---------------------- basic fare in case of international travel. Basic fare means that part of the air
fare on which commission is normally paid to the air travel agent by the airline.
---------------------- The expression ‘basic fare’ means that part of the air fare on which commission
is normally paid to the air travel agent by the airlines.
----------------------
Special provision related to determination of value of service in relation
---------------------- to life insurance business Taxable value varies with nature of insurance
---------------------- policy. The details are as follows:
●● Where policy has dual benefits of risk coverage and investment – Taxable Notes
value is gross premium charged less amount allocated for investments or
savings if such allocation is intimated to the policy holder at the time of ----------------------
collection of premium.
----------------------
●● Single premium annuity policy where allocation for investments and
savings is not intimated to the policy holder – taxable value is ten percent ----------------------
of the single premium charged from the policy holder.
----------------------
Other cases- Twenty five percent of premium charged from the policy
holder in the first year and twelve and a half percent of premium charged for ----------------------
subsequent years. However, where insurance policy has benefit of risk coverage
only, then taxable value is entire premium charged from the policy holder. ----------------------
Special provision related to determination of value of second hand goods The ----------------------
taxable value of supply of second hand goods i.e. used goods as such or after
such minor processing which does not change the nature of goods shall be the ----------------------
difference between the purchase price and the selling price, provided no input
tax credit has been availed on purchase of such goods. However, if the selling ----------------------
price is less than purchase price, that negative value will be ignored. Persons ----------------------
who purchase second hand goods after payment of tax to supplier of such goods
will be governed by this valuation rule only when they do not avail input tax ----------------------
credit on such input supply. If input tax credit is availed, then such supply will
be governed by normal GST valuation. ----------------------
Value of supply of goods repossessed from a defaulting borrower If ----------------------

the defaulting borrower is not a registered person, the purchase value will be
purchase price in the hands of such borrower reduced by five percentage points ----------------------
for every quarter or part thereof, between the date of purchase and the date of ----------------------
disposal by the person making such repossession. However, if the defaulting
borrower is registered, the repossessing lender agency will discharge GST at ----------------------
the supply value without any reduction from actual/notional purchase value.
----------------------
Special provisions related to determination of value of redeemable
vouchers/stamps/coupons/tokens ----------------------
The value of a token, or a voucher, or a coupon, or a stamp (other than postage ----------------------
stamp) which is redeemable against a supply of goods or services or both shall
be equal to the money value of the goods or services or both redeemable against ----------------------
such token, voucher, coupon, or stamp Value of taxable services provided by a
----------------------
notified class of service providers as referred to in Para 2 of Schedule 1 between
the distinct persons. The taxable value is deemed to be Nil wherever input tax ----------------------
credit is available. Rate of exchange of currency, other than Indian rupees, for
determination of value. The rate of exchange for determination of value of ----------------------
taxable goods or services or both shall be the applicable RBI reference rate for
----------------------
that currency on the date of time of supply as determined in terms of Section
12 or Section 13 of the CGST Act. Value of supply inclusive of Integrated tax, ----------------------
Central tax, State tax, Union territory tax. Where the value of supply is inclusive
of GST, the tax amount shall be determined in the following manner, ----------------------
----------------------

Notes Tax amount = (Value inclusive of taxes x GST tax rate in %) / (100 + sum of
GST tax rates in %) For example: If the value inclusive of tax is ` 100/- and
---------------------- applicable GST tax rate is 18% then,
---------------------- Tax amount = (100x18)/(100+18)= 1800/118=` 15.25
---------------------- 4.5 MAINTENANCE OF RECORDS & BOOKS

---------------------- 1. Assessment in GST is mainly focused on self-assessment by the
---------------------- taxpayers themselves. Every taxpayer is required to self-assess the taxes
payable and furnish a return for each tax period i.e. the period for which
---------------------- return is required to be filed. The compliance verification is done by the
department through scrutiny of returns, audit and/or investigation. Thus
---------------------- the compliance verification is to be done through documentary checks
---------------------- rather than physical controls. This requires certain obligations to be cast
on the taxpayer for keeping and maintaining accounts and records.
----------------------
2. Section 35 of the CGST Act and “Accounts and Records” Rules
---------------------- (hereinafter referred to as rules) provide that every registered person shall
keep and maintain all records at his principal place of business. It has cast
---------------------- the responsibility on the owner or operator of warehouse or godown or any
other place used for storage of goods and on every transporter to maintain
----------------------
specified records. The section also empowers the Commissioner to notify
---------------------- a class of taxable persons to maintain additional accounts or documents
for specified purpose or to maintain accounts in other prescribed manner.
---------------------- It also provides that every registered person whose turnover during a
financial year exceeds the prescribed limit shall get his accounts audited
----------------------
by a chartered accountant or a cost accountant.
---------------------- 3. Section 35 provides that every registered person shall keep and maintain,
at his principal place of business, as mentioned in the certificate of
----------------------
registration, a true and correct account of:
---------------------- (a) Production or manufacture of goods
---------------------- (b) Inward and outward supply of goods or services or both
---------------------- (c) Stock of goods

(d) Input tax credit availed
----------------------
(e) Output tax payable and paid and
----------------------
4. In case more than one place of business is specified in the certificate of
---------------------- registration, the accounts relating to each place of business shall be kept
at such places of business. A registered person may keep and maintain
---------------------- such accounts and other particulars in electronic form in such manner as
may be prescribed.
----------------------
5. Following accounts and records will have to be maintained by every
---------------------- registered person:
----------------------
(a) accounts of stock in respect of goods received and supplied; and Notes
such account shall contain particulars of the opening balance,
receipt, supply, goods lost, stolen, destroyed, written off or disposed ----------------------
of by way of gift or free samples and balance of stock including raw
materials, finished goods, scrap and wastage thereof ----------------------
(b) a separate account of advances received, paid and adjustments made ----------------------
thereto
----------------------
(c) an account containing the details of tax payable, tax collected and
paid, input tax, input tax credit claimed together with a register ----------------------
of tax invoice, credit note, debit note, delivery challan issued or
----------------------
received during any tax period
(d) names and complete addresses of suppliers from whom goods or ----------------------
services chargeable to tax under the Act, have been received
----------------------
(e) names and complete addresses of the persons to whom supplies
have been made ----------------------
(f) the complete addresses of the premises where the goods are stored ----------------------
including goods stored during transit along with the particulars of
the stock stored therein ----------------------
(g) monthly production accounts showing the quantitative details of ----------------------

raw materials or services used in the manufacture and quantitative
details of the goods so manufactured including the waste and by ----------------------
products thereof ----------------------
(h) accounts showing the quantitative details of goods used in the
----------------------
provision of services, details of input services utilised and the
services supplied ----------------------
(i) separate accounts for works contract showing –
----------------------
●● The names and addresses of the persons on whose behalf the
works contract is executed ----------------------
●● Description, value and quantity (wherever applicable) of ----------------------
goods or services received for the execution of works contract
----------------------
●● Description, value and quantity (wherever applicable) of
goods or services utilized in the execution of works contract ----------------------
●● The details of payment received in respect of each works
----------------------
contract and
●● The names and addresses of suppliers from whom he has ----------------------
received goods or services
----------------------
6. The books of account shall be kept at the principal place of business
and at every related place(s) of business mentioned in the certificate ----------------------
of registration and such books of account shall include any electronic
form of data stored on any electronic devices. The data so stored shall be ----------------------
authenticated by way of digital signature. ----------------------

Notes 7. Any entry in registers, accounts and documents shall not be erased, effaced
or overwritten and all incorrect entries, other than those of clerical nature,
---------------------- shall be scored out under attestation and thereafter the correct entry shall
be recorded and where the registers and other documents are maintained
---------------------- electronically, a log of every entry edited or deleted shall be maintained.
---------------------- Further each volume of books of account maintained manually by the
registered person shall be serially numbered.
---------------------- 8. Period for preservation of accounts: All accounts maintained together
with all invoices, bills of supply, credit and debit notes, and delivery
----------------------
challans relating to stocks, deliveries, inward supply and outward supply
---------------------- shall be preserved for seventy-two months (six years) from the due date
of furnishing of annual return for the year pertaining to such accounts and
---------------------- records and shall be kept at every related place of business mentioned in
the certificate of registration.
----------------------
9. Electronic Records: The following requirements have been prescribed for
---------------------- maintenance of records in electronic form.
---------------------- ●● Proper electronic back-up of records
●● Produce, on demand, the relevant records or documents, duly
---------------------- authenticated, in hard copy or in any electronically readable format
---------------------- 10. Records to be maintained by owner or operator of godown or warehouse
and transporters: The transporters, owners or operators of godowns, if not
---------------------- already registered under the GST Act(s), shall submit the details regarding
their business electronically on the Common Portal in FORM GST ENR-
----------------------
01. A unique enrolment number shall be generated and communicated to
---------------------- them. A person in any other State or Union territory shall be deemed to be
enrolled in the State or Union Territory.
----------------------
11. Every person engaged in the business of transporting goods shall maintain
---------------------- records of goods transported, delivered and goods stored in transit by him
and for each of his branches. Every owner or operator of a warehouse or
---------------------- godown shall maintain books of accounts, with respect to the period for
which particular goods remain in the warehouse, including the particulars
----------------------
relating to dispatch, movement, receipt, and disposal of such goods. The
---------------------- goods shall be stored in such manner that they can be identified item wise
and owner wise and shall facilitate any physical verification or inspection,
---------------------- if required at any time.
----------------------
----------------------
True or False
---------------------- 1. Discounts like trade discount, quantity discount etc. are part of the
---------------------- normal trade and commerce.
2. Under GST law, taxable value is not the transaction value
---------------------- 3. Assessment in GST is mainly focused on self-assessment by the
---------------------- taxpayers themselves.
Summary Notes
●● ST is a single tax on the supply of goods and services, right from the
G ----------------------
manufacturer to the consumer.
----------------------
●● his invoice is issued to registered dealers. It includes particulars of the
T
product, details about the supplier (TIN) & the recipient along with tax ----------------------
charged. A registered purchaser can use this to claim tax credit called as
----------------------
input tax credit.
●● ST takes care of all the changes made in a transaction. It is obvious to
G ----------------------
have a free flow of credits to the last mile in a GST environment. Hence,
----------------------
dealers and assessees have to follow a tough regime of uploading and
updating every single transaction that they enter into ----------------------
●● ST takes care of credit notes as well, just like debit notes. Credit notes
G
have to be issued by a taxable person, where there is a shortage of products ----------------------
supplied and for which there is no payment to be made by the purchaser. ----------------------
Since it has a commercial impact, the same has to be informed or declared
in GST returns in the month to which it prevails. ----------------------
●● ssessment in GST is mainly focused on self-assessment by the taxpayers
A ----------------------
themselves. Every taxpayer is required to self-assess the taxes payable
and furnish a return for each tax period i.e. the period for which return is ----------------------
required to be filed
----------------------
Keywords ----------------------
●● Invoice : a list of goods sent or services provided, with a statement of the ----------------------
sum due for these
----------------------
●● Debit Note : A debit note is a document used by a vendor to inform the
buyer of current debt obligations, or a document created by a buyer when ----------------------
returning goods received on credit.
----------------------
●● Credit Note : a receipt given by a shop to a customer who has returned
goods, which can be offset against future purchases. ----------------------
----------------------
Self-Assessment Questions
----------------------
1. Explain the term Invoice?
----------------------
2. Explain Debit note & credit note?
3. Give short note on- ----------------------
a. Transaction value ----------------------
b. Compulsory Inclusion ----------------------
c. Exclusion of discount
----------------------
d. Maintenance of record & Books under GST
----------------------

Notes Answers to Check your Progress
---------------------- Check your Progress - 1
---------------------- Fill in the Blanks
---------------------- 1. The invoice becomes a basic document for recording the sale/purchase in
books of accounts.
----------------------
2. Debit notes are raised in cases where there is a tax invoice issued, but the
---------------------- taxable value of the goods therein changes after such issuance
3. Credit notes are defined in section 2(35) of the Model GST Law
----------------------
Check your Progress - 2
----------------------
1. True
---------------------- 2. False
---------------------- 3. True
----------------------
Suggested Reading
----------------------
1. Nitya Tax Associates , August 2016 , Basics of GST , Taxman’s
----------------------
2. Rajat Mohan , July 2017 , Illustrated Guide to Goods & Service Tax ,
---------------------- Bharat’s
---------------------- 3. Abhishek A. Rastogi , August 2017 , GST Professional Guide , Taxman’s
4. http://www.idtc.icai.org
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Processes under GST II
UNIT
5
Structure:
5.1 Introduction
5.2 Filing of Returns
5.3 Payment of Taxes
5.4 Conditions for Availment of Input Tax Credit by a Registered Taxable
Person
5.5 Refunds
Summary
Keywords
Suggested reading
Processes under GST II 49

Notes
Objectives
----------------------
----------------------
●● Understand the concept of returns under GST law.
----------------------
●● Learn the process of refunds
----------------------
---------------------- 5.1 INTRODUCTION

---------------------- Every registered person has to furnish returns under GST law. The same
can be one through online mode. Return to be filed even if there is no business
----------------------
activity during the return period i.e. nil return has to be filed in such cases.
---------------------- Error or omission may be rectified but no revision of returns is allowed.
Common e-Return should be filed for CGST, SGST/ UTGST and IGST. A
----------------------
person shall not be allowed to furnish a return for a tax period if the return for
---------------------- any of the previous tax period has not been furnished by him.
---------------------- 5.2 FILING OF RETURNS

----------------------
Process and Formats for Filing of returns and the due dates are summarised in
---------------------- the following image and table:
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
---------------------- Source: Indirect Taxes Committee, ICAI
---------------------- Sr. Activity Due Date Form Applicable for

No.
---------------------- 1 The return for outward 10th of the next GSTR1 Normal / Regular
supplies month Taxpayer
----------------------
2 Inward Supplies 15 of the next GSTR2 Normal / Regular
th
---------------------- month Taxpayer
Sr. Activity Due Date Form Applicable for Notes
No.
----------------------
3 Monthly return [periodic] 20th of the next GSTR3 Normal / Regular
month Taxpayer ----------------------
4 Return by compounding 18th of the GSTR4 Compounding
----------------------
tax payers month next to Taxpayer
the quarter ----------------------
5 Return by non-resident 20 of the
th
GSTR5 Foreign Non-
----------------------
tax payers [foreigners] next month or Resident Taxpayer
within 7 days ----------------------
after expiry of
registration, ----------------------
whichever is
----------------------
earlier
6 Return by input service 13th of the next GSTR6 Input Service ----------------------
distributors month Distributor
----------------------
7 TDS 10th of the next GSTR7 Tax Deductor
month ----------------------
8 TCS 10th of the next GSTR8 E-Commerce ----------------------
month
9 Annual return 31st December GSTR-9 Normal tax ----------------------
next FY payer(other than
----------------------
casual tax payer)
10 Annual return 31st December GSTR- Compounding ----------------------
next FY 9A Taxpayer
----------------------
11 Annual return along 31st December GSTR- Normal tax payer
with the copy of audited next FY 9B having turnover ----------------------
annual accounts and a more than 1 crore
reconciliation statement ----------------------
Note: For the first two months of GST implementation, the tax would be payable ----------------------
based on a simple return (Form GSTR-3B) containing summary of outward and
----------------------
inward supplies which will be submitted before 20th of the succeeding month.
The invoice-wise details in regular GSTR – 1 would have to be filed for the ----------------------
month of July and August, 2017 as per the timelines given below and No late
fees and penalty would be levied for the interim period. ----------------------
Month GSTR-3B GSTR - 1 GSTR – 2 (Auto ----------------------

populated from GSTR
– 1) ----------------------
July 2017 20 August 1 – 5 September 6 – 10 September ----------------------
August 2017 20 September 16 – 20 21 – 25 September
September ----------------------
----------------------

Notes a. First Return (Sec 40)
Every registered person who has made outward supplies between the
----------------------
dates of liability to register till the end of the month (Up to the quarter in
---------------------- case of composition levy) when registration is granted has to file his first
return after grant of registration.
----------------------
b. Annual Return (Sec 44)
---------------------- ●● very registered person to furnish annual return by 31st December
E
in Form GSTR-9 except:
----------------------
o ISD
----------------------
o Casual taxable person
---------------------- o Person deducting tax
---------------------- o Non-resident taxable person
---------------------- ●● very registered person whose is required to get his accounts
E
audited shall furnish annual return along with the copy of audited
---------------------- annual accounts and a reconciliation statement, duly certified in
Form GSTR – 9B.
----------------------
c. Final Return (Sec 45)
----------------------
Every registered person whose registration has been cancelled shall
---------------------- furnish a final return within 3 months of date of cancellation or date of
order of cancellation, whichever is later, in Form GSTR10.
----------------------
----------------------
---------------------- Multiple choice single response
---------------------- 1. The details of outward supplies of goods or services shall be submitted

by
---------------------- (a) 10th of the succeeding month
---------------------- (b) 18th of the succeeding month
---------------------- (c) 15th of the succeeding month
(d) 20th of the succeeding month
----------------------
2. The details submitted by the outward supplier in Form GSTR 1 shall
---------------------- be furnished to the recipient regular dealer in form
---------------------- (a) GSTR 4A
---------------------- (b) GSTR 5A

(c) GSTR 2A
----------------------
(d) GSTR 6A
----------------------
----------------------
5.3 PAYMENT OF TAXES Notes
This section provides for the methodology or mode of payment of tax, ----------------------
interest, penalty, fee or any other amount by a taxable person. This Section
----------------------
prescribes three kinds of ledgers to be maintained by the taxable person as
Electronic Cash Ledger, electronic Input Tax Credit Leger or Electronic Credit ----------------------
Ledger and Electronic Tax Liability Register. This Section further provides for
availability of credit in the Cash Ledger or the credit ledger depending on the ----------------------
payment made by the taxable person. Also it provides for utilization of credit
----------------------
and prescribes the method of cross utilization of credit.
a. Persons liable for Payment ----------------------
●● Generally, Supplier is liable to pay the tax ----------------------
●● In Other cases like: ----------------------
●● I mports and other notified supplies, liabilities may be imposed on
the recipient under the reverse charge mechanism (RCM) ----------------------
●● By third person for example in case of: ----------------------
●● E-Commerce = Operator is responsible for TCS
----------------------
●● ontractual Payments = Government / Other notified entities
C
are responsible for TDS ----------------------
b. Types of Payments under GST ----------------------
●● For Supply of Inter-state / Intra State:
----------------------
o CGST = A/c of the Central Govt.
----------------------
o SGST = A/c of concerned State Govt.
o IGST = Components of both CGST and SGST ----------------------
●● Tax Deducted at Source (TDS) and Tax Collected at Source (TCS); ----------------------
●● dditionally wherever applicable: Interest, Penalty, Fees and Any other
A
----------------------
payment.
c. Mode of Payment ----------------------
1. Principal tax liability: Debit to Electronic Credit Ledger of the Taxpayer ----------------------
maintained on the “Common Portal – Only”;
----------------------
2. Interest, Penalty and Fees cannot be paid by debiting the Electronic Credit
Ledger; ----------------------
3. Amount may be deposited in Electronic Cash Ledger by making E-Payment ----------------------
(Internet Banking, Credit Card – pre registration with the portal, Debit
Card, RTGS / NEFT) at any authorized branches of Banks to accept GST ----------------------
payments. Over the Counter payment (OTC) through authorized banks
for deposits upto ` 10,000/- per Challan per tax period, by cash, cheque ----------------------
or demand draft can also be made; ----------------------
4. The cash deposited would be shown as a credit to Electronic Cash Ledger
----------------------
of the Taxpayer maintained on the “Common Portal”.

Notes 5. The possible debits and credits to Electronic tax liability register are as
follows;
----------------------
Debit Credit
---------------------- the amount payable towards tax, interest, late Electronic credit ledger
---------------------- fee or any other amount payable as per the
return filed by the said person
----------------------
the amount of tax, interest, penalty or any other Electronic cash ledger
---------------------- amount payable as determined by a proper
officer in pursuance of any proceeding under
---------------------- the Act or as ascertained by the said person
---------------------- the amount of tax and interest payable as a Relief given by the
result of mismatch under section 42 or section appellate authority
---------------------- 43 or section 50
---------------------- any amount of interest that may accrue from Reduction in penalty (if
time to time. any)
----------------------
d. Time of Payment
---------------------- On occurrence of any one of the following events, GST payment would
---------------------- become due (earliest of the following):
●● Receipt of advance
----------------------
●● Issuance of Invoice
---------------------- ●● Completion of Supply
---------------------- e. Due Date of Making Tax Payment
---------------------- 1. CGST / SGST / IGST Payment Date = 20th of the Succeeding Month
i. Normal Taxpayer on Monthly Basis
----------------------
ii. Composition Taxpayer on Quarterly Basis
----------------------
2. TDS / TCS payment on 10th of the succeeding month on monthly basis
---------------------- 3. Credit to the account of Government will be considered as date of deposit
---------------------- of Tax.
4. Interest @ 18% in case of delayed payment of tax. Interest will be 24% in
---------------------- case of excess claim of input tax credit or excess reduction in output tax
---------------------- liability
f. Payment Process
----------------------
1. Only electronically generated Challan from GSTN for all 3 modes of
---------------------- payment;
---------------------- 2. Unique 14-digit Common Portal Identification Number (CPIN) for each
challan;
----------------------
3. Challan can be generated by Taxpayer, authorized representative or
---------------------- Departmental officers;
4. Single challan for all four types of taxes; Notes
5. System of Electronic Cash Ledger on GSTN for each taxpayer;
----------------------
6. RBI to act as aggregator and anchor of flow of fund and information about
receipts; ----------------------
7. Automation and transparency in flow of information; ----------------------
8. E-scroll (statement of tax payment) facility will be provided by RBI. ----------------------
9. Use of only system generated challans – no re-digitization in the entire
work flow ----------------------
10. CPIN to be generated by GSTN - to be used as a key identifier up till ----------------------

receipt by Bank
----------------------
11. CIN to be generated by collecting Bank - to be used as a key identifier
----------------------
12. Accounting Authorities to play a paramount role in reconciliation
i. Accounting on the basis of RBI data, ----------------------
ii. Reconciliation on the basis of GSTN and bank data ----------------------
5.4 CONDITIONS FOR AVAILMENT OF INPUT TAX ----------------------

CREDIT BY A REGISTERED TAXABLE PERSON ----------------------
1. Basis - tax invoice / debit note issued by a registered supplier, or other ----------------------
prescribed taxpaying document
----------------------
2. Goods and/or services should have been received
3. Tax actually paid by the supplier to the credit of the appropriate ----------------------
Government, either in cash or by utilization of ITC ----------------------
4. Person has to furnish the monthly return in Form GSTR-3 under Section
39 ----------------------
5. Credit only upon receipt of the last lot/ instalment in case of goods ----------------------
received in lots / instalments is allowed.
----------------------
6. Goods deemed to be received by a taxable person when the supplier
delivers the goods to the recipient/ any other person, on the direction ----------------------
provided by the taxable person to the supplier.
----------------------
7. Exception in case of goods being directly sent to job worker
----------------------
8. If the recipient of services fails to pay (value + tax) within 180 days from
date of invoice, (ITC availed + interest @ 18%) shall be added to his ----------------------
output tax liability. ITC available when amount discharged later
----------------------
5.5 REFUNDS ----------------------
In case of refund arising from earlier law under GST, it will be adjudicated ----------------------
as per earlier law only. Under GST Law the refund application has to be made
within 2 years from the relevant date but time limit of 2 years is not applicable ----------------------

Notes where tax / interest / or any other amount has been paid under protest and also
on refund of balance in electronic cash ledger. In such cases the refund can be
---------------------- claimed only in returns furnished u/s 39
---------------------- Under the law refund allowed only in cases of exports (including zero-
rated supplies) and credit accumulation as a result of inverted duty structure on
---------------------- output supplies other than nil rated and fully exempt.
---------------------- a. Consider following table to understand the refund under GST in
more detail:
----------------------
Sr. Situation of Refund 2 years from below is Relevant
---------------------- No. Date
1 On account of excess payment Date of payment of GST
---------------------- 2 On account of Export of Goods Date on which proper officer
gives an order for export known
----------------------
as “LET EXPORT ORDER
---------------------- 3 On account of Export of Date of BRC
Services
---------------------- 4 On account of finalization of Date of the finalization order
provisional assessment
----------------------
5 In pursuance of an appellate Date of communication of the
---------------------- authority’s order in favour of appellate authority’s order
the taxpayer
---------------------- On account of no / less liability Date of communication of
arising at the time of finalization adjudication order or order relating
----------------------
of investigation proceedings to completion of investigation
---------------------- On account of accumulated Date of providing of service
credit of GST in case of a
---------------------- liability to pay service tax in
partial reverse charge cases
---------------------- On account of refund of Last day of the financial year
---------------------- accumulated ITC due to
inverted duty structure
---------------------- b. Documents Required for Application of Refund
---------------------- 1. Documents evidencing tax, interest or any other amount paid, required to
be enclosed with the refund application
----------------------
2. Copy of proof of deposit of tax and invoices and Documents evidencing
---------------------- export
---------------------- 3. Where the refund amount claimed is less than ` 2 Lacs, the applicant may
not furnish Documentary evidences and instead file a declaration based
---------------------- on available evidences
---------------------- c. Interest on Refund
---------------------- 1. Refund application to be processed within 60 days from the date of

application complete in all respects
----------------------
2. For refunds made after 60 days from date of application – interest at the Notes
rate not exceeding 6%, as may be recommended by the GST Council.
----------------------
Activity 1 ----------------------
Visit the website http://www.idtc.icai.org and collect the information on the ----------------------
process to apply for refunds.
----------------------
----------------------
Summary
----------------------
●● ectification in return is allowed till September 30 of next year or date of
R
filing of annual return, whichever is earlier. ----------------------
●● ancellation of registration for non-filing of returns for 3 consecutive tax
C ----------------------
periods for compounding dealer or 6 months for other taxable person
----------------------
●● ompliance rating to be introduced. Fall below the prescribed level would
C
lead to blacklisting ----------------------
●● enalty for non-filing of return Except GSTR9B is applied as late Fees of
P
----------------------
INR 100 per day subject to a maximum of INR 5,000
●● enalty for non-filing of return for GSTR9B is applied as late Fee for
P ----------------------
annual Return INR 100 per day subject to a maximum of 0.25 % of the
----------------------
aggregate turnover of the state or union territory.
●● ectification in return is allowed till September 30 of next year or date of
R ----------------------
filing of annual return, whichever is earlier.
----------------------
Keywords ----------------------
TDS: Tax Deducted at Source ----------------------

Refunds: defined in explanation to Section 54 of the CGST Act. As per the said ----------------------
definition, refund includes refund of tax paid.
----------------------
Self-Assessment Questions ----------------------
1. What are the various returns prescribed under the GST Act? ----------------------
2. Who is required to furnish the details of outward taxable supply? In ----------------------
what format should such details be furnished? What is the due date for
furnishing such details? ----------------------
3. What are the details to be submitted while furnishing the details of ----------------------
outward supply in GSTR-1?
----------------------
4. After filing of Form GSTR-1, the recipient has modified/deleted/added
the details. What is the procedure to be followed by the supplier? ----------------------
5. What is Electronic credit ledger? ----------------------

Notes Answer to check your progress
----------------------
---------------------- Multiple choice single response
---------------------- 1. The details of outward supplies of goods or services shall be submitted by
---------------------- (a) 10th of the succeeding month

2. The details submitted by the outward supplier in Form GSTR 1 shall be
---------------------- furnished to the recipient regular dealer in form
---------------------- (c) GSTR 2A
----------------------
Suggested Reading
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Offences and Penalties under GST
UNIT
6
Structure:
6.1 Introduction
6.2 Offences under GST
6.3 Procedure for compounding of offences
6.4 Penalties under GST
6.4.1 Penalties For fraud
6.4.2 Penalties For other cases (no intention of fraud or tax evasion)
6.5 Statutory Provision of Penalty for certain offences
6.6 Punitive provisions of GST law
6.7 Comparative review of earlier central laws and GST
Summary
Keywords
Suggested reading
Offences and Penalties under GST 59

Notes
Objectives
----------------------
----------------------
●● Study the concept of Offences under GST
---------------------- ●● Study the concept of Penalties under GST
---------------------- ●● Know the punitive provisions of GST law
----------------------
6.1 INTRODUCTION
----------------------
Goods and service tax GST will bring in “One nation one tax “to unite
----------------------
indirect taxes under one umbrella and facilitate Indian businesses to be globally
---------------------- competitive.
---------------------- The Indian GST is structured for efficient tax collection, reduction in
corruption, easy inter-state movement of goods etc.
---------------------- To prevent tax evasion and corruption, the GST Law lists the offences and
---------------------- penalties.
There are 21 offences under GST, apart from the penalty for availing
---------------------- compounding by a taxable person who is not eligible for it.
----------------------
6.2 OFFENCES UNDER GST
----------------------
When has anyone committed an offence under GST?
----------------------
There are 21 offences under GST. These can be broadly catagoriesed in to
---------------------- following six groups or categories.
---------------------- A. Fake/wrong invoices
A taxable person supplies any goods/services without any invoice or
----------------------
issues a false invoice.
---------------------- He issues any invoice or bill without supply of goods/services in violation
of the provisions of GST
----------------------
He issues invoices using the identification number of another bonafide
---------------------- taxable person
---------------------- B. Fraud
---------------------- A taxable person submits false information while registering under GST
He submits fake financial records/documents or files fake returns to evade
----------------------
tax
---------------------- Does not provide information/gives false information during proceedings
----------------------
----------------------
C. Tax evasion Notes
A taxable person collects any GST but does not submit it to the government
----------------------
within 3 months
Even if he collects any GST in contravention of provisions, he still has to ----------------------
deposit it to the government within 3 months. Failure to do so will be an
----------------------
offence under GST.
He obtains refund of any CGST/SGST by fraud. ----------------------
He takes and/or utilizes input tax credit without actual receipt of goods ----------------------
and/or services
----------------------
He deliberately suppresses his sales to evade tax
D. Supply/transport of goods ----------------------
He transports goods without proper documents ----------------------

Supplies/transports goods which he knows will be confiscated ----------------------
Destroys/tampers goods which have been seized ----------------------
E. Others
----------------------
He has not registered under GST although he is required to by law.
----------------------
He does not deduct TDS or deducts less amount where applicable.
He does not collect TCS or collects less amount where applicable. ----------------------
Being an Input Service Distributor, he takes or distributes input tax credit ----------------------
in violation of the rules.
----------------------
He obstructs the proper officer during his duty (for example, he hinders
the officer during the audit by tax authorities) ----------------------
He does not maintain all the books that he required to maintain by law ----------------------
He destroys any evidence
----------------------
He has opted for composition scheme even though he is not eligible
----------------------
F. Offences under GST by Companies, LLPs, HUFs and others
For any offence committed by a company, both the officer in charge (such ----------------------
as director, manager, secretarty) as well as the company will be held ----------------------
liable.
For LLPs, HUFs, trust, the partner/karta/managing trustee will be held ----------------------
liable. ----------------------
6.3 PROCEDURE FOR COMPOUNDING OF OFFENCES ----------------------
(1) An applicant may, either before or after the institution of prosecution, ----------------------
make an application under sub-section (1) of section 138 in FORM GST ----------------------
CPD-01 to the Commissioner for compounding of an offence.
----------------------

Notes (2) On receipt of the application, the Commissioner shall call for a report
from the concerned officer with reference to the particulars furnished
---------------------- in the application, or any other information, which may be considered
relevant for the examination of such application.
----------------------
(3) The Commissioner, after taking into account the contents of the said
---------------------- application, may, by order in FORM GST CPD-02, on being satisfied that
the applicant has co-operated in the proceedings before him and has made
----------------------
full and true disclosure of facts relating to the case, allow the application
---------------------- indicating the compounding amount and grant him immunity from
prosecution or reject such application within ninety days of the receipt of
---------------------- the application.
---------------------- (4) The application shall not be decided under sub-rule (3) without affording
an opportunity of being heard to the applicant and recording the grounds
---------------------- of such rejection.
---------------------- (5) Theapplication shall not be allowed unless the tax, interest and penalty
liable to be paid have been paid in the case for which the application has
---------------------- been made.
---------------------- (6) The applicant shall, within a period of thirty days from the date of the
receipt of the order under sub-rule (3), pay the compounding amount as
---------------------- ordered by the Commissioner and shall furnish the proof of such payment
---------------------- to him.
(7) In case the applicant fails to pay the compounding amount within the
---------------------- time specified in sub-rule (6), the order made under sub-rule (3) shall be
---------------------- vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be
---------------------- withdrawn by the Commissioner, if he is satisfied that such person had,
---------------------- in the course of the compounding proceedings, concealed any material
particulars or had given false evidence. Thereupon such person may
---------------------- be tried for the offence with respect to which immunity was granted or
for any other offence that appears to have been committed by him in
---------------------- connection with the compounding proceedings and the provisions the Act
---------------------- shall apply as if no such immunity had been granted.
---------------------- 6.4 PENALTIES UNDER GST

---------------------- 6.4.1 Penalties for fraud
---------------------- An offender has to pay a penalty amount of tax evaded/short deducted
etc., i.e., 100% penalty, subject to a minimum of ` 10,000.
----------------------
Not only the taxable person but any person who-
----------------------
●● Helps any person to commit fraud under GST
---------------------- ●● cquires/receives any goods/services with full knowledge that it is in
A
violation of GST rules
----------------------
●● Fails to appear before the tax authority on receiving a summons Notes
●● Fails to issue an invoice according to GST rules
----------------------
●● Fails to account/vouch any invoice appearing in the books
-Will have to pay a penalty extending upto ` 25,000 ----------------------
For cases of fraud, additional penalties as follows- ----------------------
Tax amount involved 100-200 lakhs 200-500 lakhs Above 500 lakhs ----------------------
Jail term Upto 1 year Upto 3 years Upto 5 year
----------------------
Fine In all three cases
6.4.2 Penalties for other cases (no intention of fraud or tax evasion) ----------------------
An offender not paying tax or making short-payments has to pay a penalty ----------------------
of 10% of the tax amount due subject to a minimum of `10,000.
----------------------
Therefore, the penalty will be high at 100% of the tax amount when the
offender has evaded i.e., where there is a deliberate fraud. ----------------------
For other genuine errors, the penalty is 10% of tax. ----------------------
General Penalty
----------------------
Any offense under GST for which penalty is not specifically mentioned
will be liable to a penalty extending ` 25,000. ----------------------
General rules regarding penalty ----------------------
These rules of penalty are generally the same in all laws whether tax laws ----------------------
or contract or any other law. Every taxable person, on whom the penalty is
imposed, will be served with a show cause notice first and will have a reasonable ----------------------
opportunity of being heard.
----------------------
The tax authority will give an explanation regarding the reason for penalty
and the nature of offense ----------------------
When any person who voluntarily discloses a breach of law, the tax ----------------------
authority may use this fact to reduce the penalty.
----------------------
Multiple choice single response ----------------------

1. If a person has failed to obtain the registration the penalty is equivalent ----------------------
to:
----------------------
(a) amount of tax
(b) 10% of tax ----------------------
(c) upto ` 10,000
----------------------
(d) the amount of tax or ` 10,000 whichever is higher
----------------------
----------------------

Notes 2. If a person fails to appear before GST officer, the maximum penalty
that can be levied is:
----------------------
(a) amount of tax
---------------------- (b) 10% of tax
---------------------- (c) upto ` 10,000
(d) none of the above
----------------------
3. Penalty of 10% of the tax can be levied if:
---------------------- (a) a person repeatedly had not appeared before GST officer for 3
times
----------------------
(b) the taxable person has not filed returns for 6 consecutive months
---------------------- or more
---------------------- (c) a taxable person has been served with show cause notice for 3
times repeatedly
---------------------- (d) registered taxable person has not paid under bona fide belief
----------------------
---------------------- 6.5 STATUTORY PROVISION OF PENALTY FOR CERTAIN

OFFENCES
----------------------
(1) Where a taxable person who –
----------------------
(i) supplies any goods or services or both without issue of any invoice
---------------------- or issues an incorrect or false invoice with regard to any such
supply;
----------------------
(ii) issues any invoice or bill without supply of goods or services or
---------------------- both in violation of the provisions of this Act, or the rules made
---------------------- thereunder;
(iii) collects any amount as tax but fails to pay the same to the
---------------------- Government beyond a period of three months from the date on
---------------------- which such payment becomes due;
(iv) collects any tax in contravention of the provisions of this Act but
---------------------- fails to pay the same to the Government beyond a period of three
---------------------- months from the date on which such payment becomes due;
(v) fails to deduct the tax in accordance with the provisions of sub-
----------------------
section (1) of section 51, or deducts an amount which is less than
---------------------- the amount required to be deducted under the said sub-section,
or where he fails to pay to the Government under sub-section (2)
---------------------- thereof, the amount deducted as tax;
---------------------- (vi) fails to collect tax in terms of sub-section (1) of section 52 , or
collects an amount which is less than the amount required to be
---------------------- collected under the said sub-section, or where he fails to pay to the
Government the amount collected as tax under sub-section (3) of
----------------------
section 52;
(vii) takes or utilizes input tax credit without actual receipt of goods Notes
or services or both either fully or partially, in contravention of the
provisions of this Act, or the rules made thereunder; ----------------------
(viii) fraudulently obtains refund of tax under this Act; ----------------------
(ix) takes or distributes input tax credit in contravention of section 20,
----------------------
or the rules made thereunder;
(x) falsifies or substitutes financial records or produces fake accounts ----------------------
or documents or furnishes any false information or return with an
----------------------
intention to evade payment of tax due under this Act;
(xi) is liable to be registered under this Act but fails to obtain registration; ----------------------
(xii) furnishes any false information with regard to registration ----------------------
particulars, either at the time of applying for registration, or
subsequently; ----------------------
(xiii) obstructs or prevents any officer in discharge of his duties under the ----------------------
Act;
(xiv) transports any taxable goods without the cover of documents as ----------------------
may be specified in this behalf; ----------------------
(xv) suppresses his turnover leading to evasion of tax under this Act;
----------------------
(xvi) fails to keep, maintain or retain books of account and other
documents in accordance with the provisions of this Act or the rules ----------------------
made thereunder;
----------------------
(xvii) fails to furnish information or documents called for by an officer in
accordance with the provisions of this Act or rules made thereunder ----------------------
or furnishes false information or documents during any proceedings ----------------------
under this Act;
(xviii) supplies, transports or stores any goods which he has reason to ----------------------
believe are liable to confiscation under this Act; ----------------------
(xix) issues any invoice or document by using the registration number of
another registered person; ----------------------
(xx) tampers with, or destroys any material evidence or document; ----------------------

(xxi) disposes off or tampers with any goods that have been detained, ----------------------
seized, or attached under this Act; he shall be liable to a penalty of
ten thousand rupees or an amount equivalent to the tax evaded or ----------------------
the tax not deducted under section 51 or short deducted or deducted
----------------------
but not paid to the Government or tax not collected under Section
52 or short collected or collected but not paid to the Government or ----------------------
input tax credit availed of or passed on or distributed irregularly, or
the refund claimed fraudulently, whichever is higher. ----------------------
(2) Any registered person who supplies any goods or services or both on ----------------------
which any tax has not been paid or short-paid or erroneously refunded, or
where the input tax credit has been wrongly availed or utilized ----------------------

Notes (a) for any reason, other than the reason of fraud or any wilful
misstatement or suppression of facts to evade tax, shall be liable to
---------------------- a penalty of ten thousand rupees or ten percent of the tax due from
such person, whichever is higher.
----------------------
(b) for reason of fraud or any wilful misstatement or suppression of
---------------------- facts to evade tax, shall be liable to a penalty of ten thousand rupees
or the tax due from such person, whichever is higher.
----------------------
(3) Any person who
---------------------- (a) aids or abets any of the offences specified in clauses (i) to (xxi) of
---------------------- sub-section (1);
(b) acquires possession of, or in any way concerns himself in
---------------------- transporting, removing, depositing, keeping, concealing, supplying,
or purchasing or in any other manner deals with any goods which
----------------------
he knows or has reasons to believe are liable to confiscation under
---------------------- this Act or the rules made thereunder;
(c) receives or is in any way concerned with the supply of, or in any
----------------------
other manner deals with any supply of services which he knows or
---------------------- has reason to believe are in contravention of any provisions of this
Act or the rules made thereunder;
---------------------- (d) fails to appear before the officer of central tax, when issued with a
---------------------- summon for appearance to give evidence or produce a document in
an enquiry;
---------------------- (e) fails to issue invoice in accordance with the provisions of this Act
or the rules made thereunder, or fails to account for an invoice in his
----------------------
books of account; shall be liable to a penalty which may extend to
---------------------- twenty-five thousand rupees.
---------------------- Activity 1
----------------------
Visit the website of Government of India to identify the provisions under
---------------------- offences and penalties
----------------------
---------------------- 6.6 PUNITIVE PROVISIONS OF GST LAW

---------------------- For effective implementation of any tax-law and to do justice to tax
abiding society, provisions to take strict action against offenders are required.
----------------------
The discussion in the following paragraphs deal with the punitive provisions of
---------------------- GST law.
At the outset, the section declares the offences that attract penalty as a
----------------------
consequence, apart from the requirement to pay the tax and applicable interest.
---------------------- Some of the offences listed under this section may also attract prosecution under
section 132 but that depend on the gravity of the offence defined in that section.
---------------------- The Section is divided in three main parts:
(i) The first sub-section prescribes 21 types of offences, any one of which if Notes
committed, can attract penalty of ten thousand rupees or equal to amount
of tax involved, whichever is higher. ----------------------
(ii) The second sub-section deals with two situations, first is where certain
----------------------
offences committed are not due to either fraud or wilful misstatement or
suppression of facts. In such a case, penalty will get reduced to 10% of tax ----------------------
involved subject to a minimum of ten thousand rupees. And then, where
the offence committed is due to either fraud or any wilful misstatement ----------------------
or suppression of facts to evade tax will result in a penalty equal to tax
----------------------
involved subject to a minimum of ten thousand rupees.
(iii) The third sub-section deals with offences where the person is not directly ----------------------
involved in any evasion but may be a party to evasion or if he does not
----------------------
attend summons or produce documents. Penalty in such a case would be
upto twenty five thousand rupees. ----------------------
While this section describes the offence and prescribes the penalty
----------------------
applicable, the procedure for adjudicating the imposition of this penalty is under
section 73 and section 74 in which there is no express reference to this section. ----------------------
Persons found to have committed the offences listed in this section are liable to
payment of penalty as follows: ----------------------
A. Penalty equivalent to higher of Rupees 10,000/- or tax evaded/ tax not ----------------------
deducted/ collected or short deducted/collected or tax deducted/collected
but not paid whichever is higher in the following cases: ----------------------
1. Supplies any goods/services: (a) Without issue of any invoice or (b) ----------------------
Issues an incorrect/false invoice in respect of such supply
2. Issues an invoice without supply of goods/services in violation of ----------------------
the provisions of the Act/ Rules
----------------------
3. Collects any amount as tax but fails to deposit the same with the
Government beyond a period of three months from due date ----------------------
4. Collects any tax in contravention of law but fails to deposit the
same with the Government beyond a period of three months from ----------------------
due date ----------------------
5. Fails to (a) Deduct tax/deduct appropriate tax, as per Section 51
(Section 51 is applicable to certain specific persons. The said section ----------------------
requires such specified persons to deduct tax at the rate of one per
----------------------
cent out of the payment to the supplier if the value of supply under a
contract exceeds two lakh and fifty thousand rupees) or (b) deposit ----------------------
the tax deducted with the Government
6. Fails to (a) collect tax/collect appropriate tax as per provisions ----------------------
of Section 52 (Section 52 is applicable to electronic commerce
----------------------
operator to collect tax from the supplier of goods at the time of
payment to such supplier at the rate of one per cent ) (b) deposit the ----------------------
tax collected with the appropriate Government
7. takes or utilizes input tax credit without actual receipt of goods/ ----------------------
services either fully or partially in contravention of provisions of ----------------------
Act/ Rules

Notes 8. fraudulently obtains refund of tax
9. takes or distributes input tax credit in contravention of section 20,
----------------------
or the rules made thereunder (Section 20 prescribes manner of
---------------------- distribution of credit by input service distributor)
10. With an intention to evade payment of tax (a) falsifies or substitutes
----------------------
financial records, or (b) produces fake accounts or documents, or
---------------------- (c) furnishes any false information or return
11. fails to obtain registration
----------------------
12. furnishes any false information with regard to registration particulars,
---------------------- either at the time of applying for registration, or subsequently
---------------------- 13. obstructs or prevents any officer in discharge of his duties
---------------------- 14. transports any taxable goods without the cover of specified
documents
----------------------
15. suppresses his turnover leading to evasion of tax
---------------------- 16. fails to keep, maintain or retain books of account and other
documents as specified in law
----------------------
17. fails to furnish information or documents called for by an officer or
---------------------- furnishes false information or documents during any proceedings
---------------------- 18. supplies, transports or stores any goods which he has reason to
believe are liable to confiscation 19. issues any invoice or document
---------------------- by using the registration number of another taxable person
---------------------- 20. tampers with, or destroys any material evidence or document
---------------------- 21. disposes off or tampers with any goods that have been detained,
seized, or attached under this Act.
----------------------
B. Penalty at a reduced rate of 10% of the tax involved subject to minimum
---------------------- of `10,000 will be levied in cases where any registered taxable person
who supplies any goods or services by whom any tax has not been paid or
---------------------- short-paid or erroneously refunded, or where the input tax credit has been
wrongly availed or utilized for any reason, other than the reason of fraud
----------------------
or any wilful misstatement or suppression of facts to evade tax. Penalty
---------------------- of 100% of the tax involved subject to minimum of ` 10,000 where fraud
or any wilful misstatement or suppression of facts to evade tax.
----------------------
C. Penalty up to rupees twenty-five thousand where any person:
---------------------- 1. aids or abets any of the offences specified in clause A above;
---------------------- 2. acquires possession of, or in any way concerns himself in
transporting, removing, depositing, keeping, concealing, supplying,
---------------------- or purchasing or in any other manner deals with any goods which
---------------------- he knows or has reason to believe are liable to confiscation;
3. receives or is in any way concerned with the supply of, or in any
---------------------- other manner deals with any supply of services which he knows or
has reason to believe are in contravention of any provisions of this Notes
Act or the rules made thereunder;
----------------------
4. fails to appear before the officer of central tax, when issued with a
summon for appearance to give evidence or produce a document in ----------------------
an enquiry
----------------------
5. fails to issue invoice in accordance with the provisions of this Act
or rules made thereunder, or fails to account for an invoice in his ----------------------
books of account
----------------------
Penalty for failure to furnish information return
If a person who is required to furnish an information return under Section ----------------------
150 fails to do so within the period specified in the notice issued under sub- ----------------------
Section (3) thereof, the prescribed authority proper officer may direct that
such person shall be liable to pay, by way of penalty of, a sum of one hundred ----------------------
rupees for each day of the period during which the failure to furnish such return
continues. ----------------------
Provided that the penalty imposed under this section shall not exceed five ----------------------
thousand rupees.
----------------------
If the person who is required to file an ‘information return’ as prescribed
under Section 150 has not filed the return within the stipulated period of 90 days ----------------------
from the date of issue of show cause notice, a penalty of ` 100/- per day shall
be levied for each day for which the failure continues but not exceeding five ----------------------
thousand rupees. ----------------------
The provision is similar to Section 15B of Central Excise Act, 1944.
----------------------
Fine for failure to furnish statistics (Section 151)
----------------------
The section specifies penalty for failure to provide information or return
in two circumstances. ----------------------
This section provides for penal consequences for failure to furnish ----------------------
information or return as required under section 151 regarding collection of
statistics. ----------------------
If any person required to furnish any information or return under section ----------------------
151,—
----------------------
(a) without reasonable cause fails to furnish such information or return
as may be required under that section, or ----------------------
(b) wilfully furnishes or causes to furnish any information or return
----------------------
which he knows to be false,
he shall be punishable with a fine which may extend to ten thousand ----------------------
rupees and in case of a continuing offence to a further fine which may extend
----------------------
to one hundred rupees for each day after the first day during which the offence
continues subject to a maximum limit of twenty five thousand rupees. ----------------------
----------------------

Notes The penalty specified is of upto ` 10,000/- and where the offence
is continuing a further fine of upto `100 per day subject to maximum of
---------------------- ` 25,000/-.
----------------------
6.7 COMPARATIVE REVIEW OF EARLIER CENTRAL
---------------------- LAWS AND GST
---------------------- Penalty provisions are more or less in line with the following provisions
of subsumed Central laws in addition to the provisions of VAT laws of various
----------------------
States:
---------------------- Section/Rule Act/Rule Provision
---------------------- Section 9 Central Excise Act, 1944 Offences and penalties.
Chapter XVI Customs Act, 1962 Offences & Prosecutions
----------------------
Rules 8(3A) Central Excise Rules, Failure to pay duty declared in
---------------------- 2002 return
Rules 25 & 2*6 Central Excise Rules, — Confiscation & Penalty
---------------------- 2002 — Penalty for Certain Offences
---------------------- Section 76 Finance Act, 1994 Penalty for failure to pay Service
---------------------- tax
Section 77 Finance Act, 1994 General penalty for residual
---------------------- offences
---------------------- Section 78 Finance Act, 1994 Penalty for failure to pay service
tax for reasons of fraud
---------------------- Section 89 Finance Act, 1994 Offences and Penalties
---------------------- Rule 15 Cenvat Credit Rules, Penalty for defaults in relation to
2004 CENVAT credi
---------------------- Rule 15A Cenvat Credit Rules, General penalty
2004
----------------------
Related Provisions
----------------------
Section or Rule Description
---------------------- Section 2(107) Definition of taxable person
---------------------- Section 31 Tax Invoice
Section 142 Supplementary Invoice
----------------------
Section 51 Tax to be deducted at source (TDS)
---------------------- Section 52 Tax to be collected at source by the electronic commerce
operator
----------------------
Sections 16 to 21, Input tax credit
---------------------- 41 and 42
Section 22 to 30 Registration
----------------------
Section 54 to 58 Refund
----------------------
Notes
----------------------
State true or false
----------------------
1. There is no penalty for not carrying specified documents during
transportation of goods ----------------------
2. General penalty can be levied in addition to the specific penalties ----------------------
prescribed under the law
----------------------
3. If the assessee discovers any default on his own he must pay penalty
along under this section? ----------------------
----------------------
Summary ----------------------
●● here is no general penalty can be levied in addition to the specific
T ----------------------
penalties prescribed under the law
●● o prevent tax evasion and corruption, the GST Law lists the offences and
T ----------------------
penalties. ----------------------
●● here are 21 offences under GST, apart from the penalty for availing
T
compounding by a taxable person who is not eligible for it. ----------------------
●● enalties under GST, an offender has to pay a penalty amount of tax
P ----------------------
evaded/short deducted etc., i.e., 100% penalty, subject to a minimum of
` 10,000. ----------------------
●● n offender not paying tax or making short-payments has to pay a penalty
A ----------------------
of 10% of the tax amount due subject to a minimum of `10,000.
----------------------
●● or effective implementation of any tax-law and to do justice to tax abiding
F
society, provisions to take strict action against offenders are required. ----------------------
●● I f a person who is required to furnish an information return under Section
----------------------
150 fails to do so within the period specified in the notice issued under
sub- Section (3) thereof, the prescribed authority proper officer may direct ----------------------
that such person shall be liable to pay, by way of penalty of, a sum of one
hundred rupees for each day of the period during which the failure to ----------------------
furnish such return continues.
----------------------
Keywords ----------------------
●● Fake/wrong invoices: A taxable person supplies any goods/services ----------------------

without any invoice or issues a false invoice.
----------------------
●● Fraud: A taxable person submits false information while registering
under GST ----------------------
●● Tax evasion: A taxable person collects any GST but does not submit it to ----------------------
the government within 3 months
----------------------

Notes ●● Offences: A breach of a law or rule.
●● ompounding Offense: A criminal act in which a person agrees not to
C
---------------------- report the occurrence of a crime or not to prosecute a criminal offender in
---------------------- exchange for money or other consideration

----------------------
1. Whether penalty becomes automatically leviable without any adjudication?
---------------------- 2. Can there be any liability even if a person is not a taxable person?
---------------------- 3. What would be the penalty for not filing the information return?
---------------------- 4. Would penalty under this Section be payable for defective returns?
5. Is there any maximum ceiling on penalty payable for failure to furnish
---------------------- information return u/s. 150?
---------------------- 6. Which are the cases where general penalty can be levied?
---------------------- 7. What is the amount of general penalty leviable under the Act?
8. What are the discretionary powers of the officers to waive the penalties?
----------------------
9. What is regarded as “minor breach”?
----------------------
10. Under what circumstances a conveyance can be detained?
---------------------- 11. What is the quantum of penalties in case of detention/seizure of goods
---------------------- and/or conveyance?
12. Are all cases of contraventions of any of the provisions of the Act or
----------------------
Rules liable for confiscation?
---------------------- 13. What is the maximum amount of fine in lieu of confiscation that can be
levied?
----------------------
14. Can the option to pay redemption fine in lieu of confiscation of goods be
---------------------- given to any person other than the owner of the goods?
---------------------- 15. Is option to pay fine in lieu of confiscation of goods is to be granted in each
case or at the discretion of the officer?
----------------------
16. Can the option to pay fine in lieu of confiscation be exercised anytime?
----------------------
----------------------
---------------------- Check your progress 1

----------------------
1. If a person has failed to obtain the registration the penalty is equivalent to:
----------------------
(d) The amount of tax or ` 10,000 whichever is higher
----------------------
----------------------
2. If a person fails to appear before GST officer, the maximum penalty that Notes
can be levied is:
----------------------
(d) None of the above
3. Penalty of 10% of the tax can be levied if: ----------------------
(d) Registered taxable person has not paid under bona fide belief. ----------------------
Check your progress – 2 ----------------------
State true or false
----------------------
1. False
----------------------
2. False
3. False ----------------------
----------------------
Suggested Reading
----------------------
----------------------
Gupta, Notion Press, 2017 ----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------

Notes
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
----------------------
Appeals and Revisions
UNIT
7
Structure:
7.1 Introduction
7.2 What is an Appeal and what are disputes
7.3 Appellate Mechanism
7.4 Steps and General rules for filing GST appeals
7.5 Concept of authorised representative
7.5.1 Can an authorized representative appear in court for appeal
7.6 Second level Appeals before Tribunal
7.6.2 Appeals by the Department (CGST/SGST) before the AA/Tribunal
7.7 Third level Appeal to the High Court
7.8 Fourth level Appeal to the Supreme Court
7.9 Rules of CBEC for - Appeals and Revision
Summary
Keywords
Suggested reading
Appeals and Revisions 75

Notes
Objectives
----------------------
----------------------
●● Study the concept of Appeals
---------------------- ●● Study the concept of Revisions
---------------------- ●● Know the rules of CBEC for appeals and revision
----------------------
7.1 INTRODUCTION
----------------------
Tax laws (or any law, for that matter) impose obligations.
----------------------
Such obligations are broadly of two kinds, tax-related and procedure-
---------------------- related. The taxpayer’s compliance with these obligations is verified by the tax
officer (by various instruments such as scrutiny, audit, anti-evasion, etc.), as
---------------------- a result of which, sometimes there are situations of actual or perceived non-
---------------------- compliance. If the difference in views persists, it results into a dispute, which is
then required to be resolved.
---------------------- Tax law recognizes that on any given set of facts and laws, there can be
---------------------- different opinions or viewpoints.
Hence, it is likely that the taxpayer may not agree with the “adjudication
---------------------- order” so passed by the tax officer. It is equally possible that the Department
---------------------- may itself not be in agreement with the adjudication order in some cases. It is
for this reason that the statute provides further channels of appeal, to both sides.
----------------------
However, since the right to appeal is a statutory right, the statute also
---------------------- places reasonable fetters on the exercise of that right. The time limits prescribed
by the statute for filing of appeals and the requirement of pre-deposit of a certain
---------------------- sum before the appeal can be heard by the competent authority are examples of
such fetters on the statutory right.
----------------------
GST being implemented in our country is a dual GST i.e. to say every
---------------------- supply attracting the levy will be leviable to both Central tax and State tax.
---------------------- So does this mean that if a taxpayer is aggrieved by any such transaction,
he will have to approach both the authorities for exercising his right of appeal?
----------------------
The answer is a plain NO.
---------------------- The Act makes provisions for cross empowerment between CGST and
---------------------- SGST/UTGST officers so as to ensure that if a proper officer of one Act (say
CGST) passes an order with respect to a transaction, he will also act as the
---------------------- proper officer of SGST for the same transaction and issue the order with respect
to the CGST as well as the SGST/UTGST component of the same transaction.
----------------------
The Act also provides that where a proper officer under one Act (say
---------------------- CGST) has passed an order, any appeal/review/revision/rectification against
the said order will lie only with the proper officers of that Act only (CGST Act).
----------------------
So also if any order is passed by the proper officer of SGST, any appeal/ Notes
review/revision/rectification will lie with the proper officer of SGST only.
----------------------
7.2 WHAT IS AN APPEAL AND WHAT ARE DISPUTES ----------------------
Any appeal under any law is an application to a higher court for a reversal ----------------------
of the decision of a lower court. Appeals arise when there are any legal disputes.
Tax laws (or any law) impose obligations. Such obligations are broadly ----------------------
of two kinds: tax-related and procedure-related. The taxpayer’s compliance ----------------------
with these obligations is verified by the tax officer (through audit, anti-evasion,
examining etc.). Sometimes there are situations of actual or perceived non- ----------------------
compliance. If the difference in views persists, it results into a dispute, which is
then required to be resolved. ----------------------
The initial resolution of this dispute is done by a departmental officer by ----------------------

a quasi-judicial process resulting into the issue of an initial order known by
----------------------
various names -assessment order, adjudication order, order-in-original, etc.
Model GST Act defines the phrase “adjudicating authority” as any authority ----------------------
competent to pass any order or decision under this Act, but does not include the
----------------------
Board, the First Appellate Authority and the Appellate Tribunal. Thus, in a way,
any decision or order passed under the Act is an act of “adjudication”. ----------------------
Some examples are:- cancellation of registration, best judgment
----------------------
assessment, decision on a refund claim, imposition of a penalty.
----------------------
7.3 APPELLATE MECHANISM
----------------------
A person who is aggrieved by a decision or order passed against him by
----------------------
an adjudicating authority, can file an appeal to the Appellate Authority (AA, for
short). It is important to note that it is only the aggrieved person who can file ----------------------
the appeal. Also, the appeal must be against a decision or order passed under
the Act. It is to be noted that no appeals whatsoever can be filed against the ----------------------
following orders:-
----------------------
(a) an order of the Commissioner or other authority empowered to direct
transfer of proceedings from one officer to another officer; ----------------------
(b) an order pertaining to the seizure or retention of books of account, register ----------------------
and other documents; or
----------------------
(c) an order sanctioning prosecution under the Act; or
(d) an order passed under section 80 (payment of tax in instalments). ----------------------
The time limit for the party to file an appeal before the AA is 3 months ----------------------
from the date of communication of the impugned order. But the AA may
----------------------
condone a delay of up to one month, if he is satisfied that there was sufficient
cause for such delay. ----------------------
The AA has to follow the principles of natural justice – such as hearing
----------------------
the appellant, allowing reasonable adjournments (not more than 3), permitting

Notes additional grounds (if found reasonable), etc. The AA can also make such
further inquiry as may be necessary.
----------------------
On conclusion of the appeal process, the AA will pass his order (Order-
---------------------- in-Appeal) which may confirm, modify or annul the decision or order appealed
against but shall not refer the case back to the authority that passed the said
---------------------- decision or order. The AA can also increase the “rigour” of the order appealed
against by enhancing any fee or penalty or fine in lieu of confiscation or
----------------------
confiscating goods of greater value or reducing the amount of refund or input
---------------------- tax credit, but this can only be done after the AA has given to the appellant a
reasonable opportunity of showing cause against the proposed order. Further,
---------------------- if the AA is of the opinion that any tax has not been paid or short-paid or
erroneously refunded, or where input tax credit has been wrongly availed or
----------------------
utilized, no order requiring the appellant to pay such tax or input tax credit
---------------------- shall be passed unless the appellant is given notice to show cause against the
proposed order and the order is passed within the time limit specified under
---------------------- Section 73 or Section 74 of the CGST Act, 2017.
---------------------- The Order-in-appeal has to be a “speaking order” i.e. it should state the
points for determination, the decision thereon and the reasons for the decision.
---------------------- The law provides an advisory time limit of 1 year from date of filing of appeal
for the AA to decide the appeal.
----------------------
---------------------- 7.4 STEPS AND GENERAL RULES FOR FILING GST APPEALS
---------------------- All appeals must be made in prescribed forms along with the required fees.
---------------------- Fee will be-
– The full amount of tax, interest, fine, fee and penalty arising from the
----------------------
challenged order, as admitted by appellant,
---------------------- AND
---------------------- – 10% of the disputed amount
---------------------- For Serious cases, i.e., disputed tax liability is above 25 crores, the tax
authorities can demand a higher pre-deposit up to 25% of the disputed tax
---------------------- amount.
---------------------- In cases where an officer or the Commissioner of GST is appealing then
fees will not be applicable.
----------------------
----------------------
First Appellate Appellate
High Court Supreme Court
---------------------- authority Tribunal
----------------------
----------------------
----------------------
Appeal Hierarchy under GST Notes
Appeal level Orders passed Appeal to – Sections model
----------------------
by…. law of
1st Adjudicating First Appellate 79 ----------------------
Authority Authority
----------------------
2nd First Appellate Appellate Tribunal 81,82,83,84
Authority ----------------------
3rd Appellate Tribunal High Court 87
----------------------
4th High Court Supreme Court 88,89
Source - Directorate General of Taxpayer Services CENTRAL BOARD OF ----------------------
EXCISE & CUSTOMS www.cbec.gov.in ----------------------
----------------------
The Board or the State Government may, on the recommendation of the
Council, fix monetary limits for appeals by the GST officer to regulate the filing ----------------------
of appeal and avoid unnecessary litigation expenses
----------------------
----------------------
No. Appeals cannot be made for the following decisions taken by a GST
officer- ----------------------
1. An order to transfer the proceedings from one officer to another officer ----------------------
2. An order to seize or retain books of account and other documents; or
----------------------
3. An order sanctioning prosecution under the Act; or
----------------------
4. An order allowing payment of tax and other amount in installments
A person unhappy with any decision or order passed against him under ----------------------
GST by an adjudicating authority can appeal to the First Appellate Authority.
----------------------
If they are not happy with the decision of the First Appellate Authority they
can appeal to the National Appellate Tribunal, then to High Court, and finally ----------------------
Supreme Court. ----------------------
7.5 CONCEPT OF AUTHORISED REPRESENTATIVE ----------------------
Any person who is entitled or required to appear before a GST Officer or ----------------------
the AA or the Tribunal, in connection with any proceedings under the Act, may
----------------------
appear through an authorised representative (except when he is required under
the Act to appear personally for examination on oath or affirmation). ----------------------
For this purpose, “authorised representative” has been defined in the ----------------------
Act itself. Broadly, it includes a relative, a regular employee, an advocate, a
chartered accountant, a cost accountant, a company secretary, or any person ----------------------
with prescribed qualifications. It is also provided that indirect tax gazetted
officers can appear as authorised representative after one year from retirement. ----------------------
----------------------

Notes The GST law also provides for some disqualifications for an authorised
representative such as dismissal from government service, conviction under
---------------------- some specified Acts, insolvency, misconduct, etc. Such orders of disqualification
are, however, required to be passed after following the principles of natural
---------------------- justice.
---------------------- 7.5.1 Can an authorized representative appear in court for appeal?
---------------------- Any person required to appear before a GST Officer/First Appellate
Authority/Appellate Tribunal can assign an authorized representative to appear
---------------------- on his behalf, unless he is required by the Act to appear personally.
---------------------- An authorized representative can be-
---------------------- 1. a relative
2. a regular employee
----------------------
3. a lawyer practising in any court in India
----------------------
4. any chartered accountant/cost accountant/company secretary, with a valid
---------------------- certificate of practice
5. a retired officer of the Tax Department of any State Government or of the
----------------------
Excise Dept. whose rank was minimum Group-B gazetted officer.
---------------------- 6. any tax return preparer
---------------------- Retired officers cannot appear in place of the concerned person within 1
year from the date of their retirement.
----------------------
---------------------- 7.6 SECOND LEVEL APPEALS BEFORE TRIBUNAL

---------------------- The Tribunal is the second level of appeal, where appeals can be filed
against the orders-in-appeal passed by the AA or order in revision passed by
---------------------- revisional authority, by any person aggrieved by such an Order-in-Appeal/
---------------------- Order-in-Revision.
The law envisages constitution of a two tier Tribunal i.e. National Bench/
---------------------- Regional Benches and the State Bench/ Area Benches. Jurisdiction of the two
---------------------- constituents of the GST Tribunal is also defined. If place of supply is one of the
issues in dispute, then the National Bench/ Regional benches of the Tribunal
---------------------- will have jurisdiction to hear the appeal. If the dispute relates to issues other
than the place of supply, then the State/Area Benches will have the jurisdiction
---------------------- to hear the appeal. An appeal from the decision of the National Bench will lie
---------------------- directly to the Supreme Court and an appeal from the decision of the State
Bench will lie to the jurisdictional High Court on substantial questions of law.
---------------------- Appeal to the Tribunal by the aggrieved person is to be filed within 3
---------------------- months from the communication of the order under appeal. Further, Tribunal
has the power to condone delay (of up to 3 months in case of appeals or 45 days
---------------------- in case of cross objections, beyond the mandatory period) on being satisfied
that there is sufficient cause for the delay. The Tribunal has the discretion of not
---------------------- admitting any appeal involving an amount of ` -/50,000 or less.
The law also provides for filing of cross-objections by the respondent Notes
against such part of the order against which the respondent may initially not
have chosen to file an appeal. It is provided that on receipt of notice that an ----------------------
appeal has been filed (by the appellant), the party against whom the appeal
has been preferred (i.e. the respondent) may, notwithstanding, that he may ----------------------
not have appealed against such order or any part thereof, file within 45 days a ----------------------
memorandum of cross-objections against any part of the order appealed against
and such memorandum shall be disposed of by the Appellate Tribunal as if it were ----------------------
an appeal presented within the time specified for the initial appeal. Condonation
of delay (on sufficient cause) applies here also, but only to the extent of further ----------------------
45 days from the date of expiry of the period for filing cross objections. The ----------------------
form, fees, etc. for the appeals to Tribunal shall be as prescribed by Rules.
----------------------
The Tribunal, after hearing both sides may pass such orders thereon as
it thinks fit, confirming, modifying or annulling the decision or order appealed ----------------------
against or may refer the case back to the AA or to the revisional authority, or
to the original adjudicating authority, with such directions as it may think fit, ----------------------
for a fresh adjudication or decision, as the case may be, after taking additional
----------------------
evidence, if necessary. For reasons of natural justice (reasonable opportunity) it
is also provided that the Tribunal may, if sufficient cause is shown, grant up to ----------------------
3 adjournments to either side.
----------------------
As mentioned earlier, the right to appeal is a statutory right which operates ----------------------
within the limitations placed on it by the law. One such limitation flows from
----------------------
the principle that, an appellant must first deposit the adjudged dues before his
further appeal can be heard. However, often an appellant may succeed in his ----------------------
appeal, and hence it would (in retrospect) be unfair to saddle him with this
financial burden. To balance these factors, tax laws mandate some “predeposit” ----------------------
so as to discourage frivolous appeals and also safeguard the bonafide interests
----------------------
of both the taxpayers and the revenue.
The CGST Act, 2017 require an appellant before AA to pre-deposit full ----------------------
amount of tax, interest, fine, fee and penalty, as is admitted by him, arising from ----------------------
the impugned order and a sum equal to 10% of the remaining amount of tax in
disputearising from the impugned order. ----------------------
In so far as appeals to the Tribunal is concerned, no appeal can be filed ----------------------
before the Tribunal unless the appellant has deposited in full, such part of the
amount of tax, interest, fine, fee and penalty arising from the impugned order, ----------------------
as is admitted by him, and a sum equal to 20% of the remaining amount of tax
in dispute, in addition to the amount deposited before the AA, arising from the ----------------------
said order, in relation to which appeal has been filed. ----------------------
If the pre-deposit made by the appellant before the AA or Tribunal is
required to be refunded consequent to any order of the AA or of the Tribunal, ----------------------
as the case may be, interest at the rate specified in Section 56 shall be payable ----------------------
from the date of payment of the amount (and not from the date of order of AA
or of the Tribunal) till the date of refund of such amount. ----------------------

Notes 7.6.2 Appeals by the Department (CGST/SGST) before the AA/Tribunal
At times, the Department itself is not in agreement with the decision or
----------------------
order passed by the (initial) adjudicating authority or the appellate authority.
---------------------- The GST Law provides that in such cases, the Department can file what is
commonly known as a “review application/ appeal”.
----------------------
The GST Law gives powers to the Commissioner to review any order
---------------------- passed by his subordinates, acting either as an adjudicating authority, or the
appellate authority or revisional authority. If the Commissioner is of the view
---------------------- that any order passed by such authorities are not legal and proper, he can direct
any officer subordinate to him to apply to the competent authority.
----------------------
For example, if the order of adjudicating authority is reviewed, he can order
----------------------
his subordinate to file an appeal before the appellate authority. If the order of
---------------------- the appellate authority or the revisional authority is reviewed, he can direct
his subordinate to file an appeal before the Tribunal. The grounds for appeal
---------------------- will be mentioned in his order. The review of the order and the consequent
filing of appeal by the subordinate has to be done within a period of six
----------------------
months from the date of communication of the order. The resultant review
---------------------- application is required to be dealt with by the AA or the Tribunal as if it were
an appeal made against the decision or order of the adjudicating authority and
---------------------- the statutory provisions relating to appeals shall, so far as may be, apply to
such application.
----------------------
----------------------
The GST Act also provides for the mechanism of revision, by the
---------------------- Revisional Authority, of the orders passed by his subordinate officers. If the
Revisional Authority on examination of the case records is of the view that the
---------------------- decision or order passed by any officer subordinate to him is erroneous, in so far
---------------------- as it is prejudicial to the interest of the revenue, and is illegal or improper or has
not taken into account material facts, he may, if necessary, stay the operation of
---------------------- such decision or order for such period as he deems fit and after giving the person
concerned an opportunity of being heard and after making such further inquiry
---------------------- as may be necessary, pass such order, as he thinks just and proper, including
---------------------- enhancing or modifying or annulling the said decision or order.
The above power is subject to the condition that nonappealable orders and
----------------------
decision cannot be revised.
---------------------- Further the power of revision cannot be exercised if: -
---------------------- (a) the order has been subject to an appeal before AA or Tribunal or High
Court or Supreme Court; or
---------------------- (b) the period of six months (from the date of communication of order) has
not yet expired or more than three years have expired after the passing of
----------------------
the decision or order sought to be revised; or
---------------------- (c) the order has already been taken for revision at an earlier stage; or
---------------------- (d) the order sought to be revised is a revisional order in the first place.
If the said decision or order involves an issue on which the Appellate Notes
Tribunal or the High Court has given its decision in some other proceedings
and an appeal to the High Court or the Supreme Court against such decision of ----------------------
the Appellate Tribunal or the High Court is pending, the period spent between
the date of the decision of the Appellate Tribunal and the date of the decision ----------------------
of the High Court or the date of the decision of the High Court and the date of ----------------------
the decision of the Supreme Court shall be excluded in computing the period of
limitation of 3 years where proceedings for revision have been initiated by way ----------------------
of issue of a notice under section 108 of the CGST Act, 2017.
----------------------
However, the Revisional Authority may pass an order on any point which
has not been raised and decided in an appeal before AA/Tribunal/HC/SC, before ----------------------
the expiry of a period of one year from the date of the order in such appeal
----------------------
or before the expiry of a period of three years from the date of initial order,
whichever is later. ----------------------
Activity 1 ----------------------
----------------------
Collect various forms required for appeal under GST.
----------------------
7.7 THIRD LEVEL APPEAL TO THE HIGH COURT ----------------------
----------------------
The law provides that either side (department or party), if aggrieved by
any order passed by the State Bench or Area Bench of the Tribunal, may file ----------------------
an appeal to the High Court and the High Court may admit such appeal if it is
satisfied that the case involves a substantial question of law. It is to be noted that ----------------------
on facts, the tribunal is the final authority.
----------------------
Appeals to the High Court are to be filed within 180 days, but the HC has
the power to condone delay on being satisfied of sufficient cause for the same. ----------------------
On being satisfied that a substantial question of law is involved, the High ----------------------
Court shall formulate that question, and the appeal shall be heard only on the
question so formulated. However, the High Court has the power to hear the ----------------------
appeal on any other substantial question of law, if it is satisfied that the case ----------------------
involves such question. The High Court shall decide the questions of law so
formulated and deliver such judgment thereon containing the grounds on which ----------------------
such decision is founded and may award such cost as it deems fit. The High
Court may determine any issue which has not been determined by the Tribunal ----------------------
or has been wrongly determined by the Tribunal, by reason of a decision on ----------------------
such questions of law.
----------------------
7.8 FOURTH LEVEL APPEAL TO THE SUPREME COURT
----------------------
The law provides for appeals to the Supreme Court from any judgment
----------------------
or order passed by the High Court, in any case which, on its own motion or on
an oral application made by or on behalf of the party aggrieved, immediately ----------------------

Notes after passing of the judgment or order, the High Court certifies to be a fit one,
for appeal to the Supreme Court. A (direct) appeal shall also lie to the Supreme
---------------------- Court from any orders passed by the National/Regional Bench of the Tribunal. It
may be noted that the National/ Regional Bench of the Tribunal has jurisdiction
---------------------- to entertain appeal if the dispute or one of the issues in dispute involves place
---------------------- of supply.
---------------------- 7.9 RULES OF CBEC FOR - APPEALS AND REVISION

---------------------- 108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate
---------------------- Authority under sub-section (1) of section 107 shall be filed in FORM
GST APL-01,along with the relevant documents, either electronically
---------------------- or otherwise as may be notified by the Commissioner, and a provisional
acknowledgement shall be issued to the appellant immediately.
----------------------
(2) The grounds of appeal and the form of verification as contained in
---------------------- FORM GST APL-
---------------------- 01 shall be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be
----------------------
submitted within seven days of filing the appeal under sub-rule (1)
---------------------- and a final acknowledgement, indicating appeal number shall be
issued thereafter in FORM GST APL-02 by the Appellate Authority
---------------------- or an officer authorised by him in this behalf:
---------------------- Provided that where the certified copy of the decision or order is
submitted within seven days from the date of filing the FORM GST
---------------------- APL-01, the date of filing of the appeal shall be the date of the
issue of the provisional acknowledgement and where the said copy
----------------------
is submitted after seven days, the date of filing of the appeal shall
---------------------- be the date of the submission of such copy.
---------------------- Explanation.– For the provisions of this rule, the appeal shall be
treated as filed only when the final acknowledgement, indicating
---------------------- the appeal number, is issued.
---------------------- 109. Application to the Appellate Authority.-(1)An application to the Appellate

Authority under sub-section (2) of section 107 shall be made in FORM
---------------------- GST APL-03,along with the relevant documents,either electronically or
otherwise as may be notified by the Commissioner.
----------------------
---------------------- submitted within seven days of the filing the application under sub-
rule (1) and an appeal number shall be generated by the Appellate
---------------------- Authority or an officer authorised by him in this behalf.
---------------------- 110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal
under subsection
----------------------
(1) of section 112 shall be filed along with the relevant documents either
---------------------- electronically or otherwise as may be notified by the Registrar,
in FORM GST APL-05,on the common portal and a provisional Notes
acknowledgement shall be issued to the appellant immediately.
----------------------
(2) A memorandum of cross-objections to the Appellate Tribunal under
sub-section (5) of section 112 shall be filed either electronically ----------------------
or otherwise as may be notified by the Registrar, in FORM GST
APL-06. ----------------------
(3) The appeal and the memorandum of cross objections shall be signed ----------------------
in the manner specified in rule 26.
----------------------
(4) A certified copy of the decision or order appealed against along with
fees as specified in sub-rule (5) shall be submitted to the Registrar ----------------------
within seven days of the filing of the appeal under sub-rule (1) and
a final acknowledgement, indicating the appeal number shall be ----------------------
issued thereafter in FORM GST APL-02by the Registrar:
----------------------
Provided that where the certified copy of the decision or order is
submitted within seven days from the date of filing the FORM GST ----------------------
APL-05, the date of filing of the appeal shall be the date of the ----------------------
issue of the provisional acknowledgement and where the said copy
is submitted after seven days, the date of filing of the appeal shall ----------------------
be the date of the submission of such copy.
----------------------
Explanation.– For the purposes of this rule, the appeal shall be
treated as filed only when the final acknowledgement indicating the ----------------------
appeal number is issued.
----------------------
(5) The fees for filing of appeal or restoration of appeal shall be one
thousand rupees for every one lakh rupees of tax or input tax credit ----------------------
involved or the difference in tax or input tax credit involved or the
amount of fine, fee or penalty determined in the order appealed ----------------------
against, subject to a maximum of twenty five thousand rupees. ----------------------
(6) There shall be no fee for application made before the Appellate
----------------------
Tribunal for rectification of errors referred to in sub-section (10) of
section 112. ----------------------
111. Application to the Appellate Tribunal.- (1)An application to the Appellate
----------------------
Tribunal under sub-section (3) of section 112 shall be madeelectronically
or otherwise, in FORM GST APL-07, along with the relevant documents ----------------------
on the commonportal.
----------------------
submitted within seven days of filing the application under sub-rule ----------------------
(1) and an appeal number shall be generated by the Registrar.
----------------------
112. Production of additional evidence before the Appellate Authority or the
Appellate Tribunal.-(1) The appellant shall not be allowed to produce ----------------------
before the Appellate Authority or the Appellate Tribunal any evidence,
whether oral or documentary, other than the evidence produced by him ----------------------
during the course of the proceedings before the adjudicating authority ----------------------

Notes or, as the case may be, the Appellate Authority except in the following
circumstances, namely:-
----------------------
(a) Where the adjudicating authority or, as the case may be, the
---------------------- Appellate Authority has refused to admit evidence which
ought to have been admitted;
----------------------
Or
---------------------- (b) where the appellant was prevented by sufficient cause from
producing the evidence which he was called upon to produce
----------------------
by the adjudicating authority or, as the case may be, the
---------------------- Appellate Authority; or
---------------------- (c) Where the appellant was prevented by sufficient cause from
producing before the adjudicating authority or, as the case may
---------------------- be, the Appellate Authority any evidence which is relevant to
any ground of appeal; or
----------------------
(d) where the adjudicating authority or, as the case may be, the
---------------------- Appellate Authority has made the order appealed against
without giving sufficient opportunity to the appellant to
---------------------- adduce evidence relevant to any ground of appeal.
---------------------- (2) No evidence shall be admitted under sub-rule (1) unless the
Appellate Authority or the Appellate Tribunal records in writing the
---------------------- reasons for its admission.
---------------------- (3) The Appellate Authority or the Appellate Tribunal shall not take
any evidence produced under sub-rule (1) unless the adjudicating
----------------------
authority or an officer authorised in this behalf by the said authority
---------------------- has been allowed a reasonable opportunity -
(a) To examine the evidence or document or to cross-examine
----------------------
any witness produced by the appellant; or
---------------------- (b) To produce any evidence or any witness in rebuttal of the
---------------------- evidence produced by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate
---------------------- Authority or the Appellate Tribunal to direct the production of any
---------------------- document, or the examination of any witness, to enable it to dispose
of the appeal.
---------------------- 113. Order of Appellate Authority or Appellate Tribunal.-(1) TheAppellate
---------------------- Authority shall, along with its order under sub-section (11) of section 107,
issue a summary of the order in FORM GST APL-04 clearly indicating
---------------------- the final amount of demand confirmed.
---------------------- (2) The jurisdictional officer shall issue a statement in FORM GST
APL-04 clearly indicating the final amount of demand confirmed
---------------------- by the Appellate Tribunal.
----------------------
114. Appeal to the High Court.- (1) An appeal to the High Court under sub- Notes
section (1) of section 117 shall be filed in FORM GST APL-08.
----------------------
(2) The grounds of appeal and the form of verification as contained in
FORM GST APL-08 shall be signed in the manner specified in rule ----------------------
26.
----------------------
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a
statement in FORM GST APL-04 clearly indicating the final amount of ----------------------
demand confirmed by the High Court or, as the case may be, the Supreme
Court. ----------------------
116. Disqualification for misconduct of an authorised representative.-Where ----------------------
an authorised representative, other than those referred to in clause (b) or
clause (c) of subsection ----------------------
(2) of section 116 is found, upon an enquiry into the matter, guilty of ----------------------
misconduct in connection with any proceedings under the Act, the
Commissioner may, after providing him an opportunity of being ----------------------
heard, disqualify him from appearing as an authorised representative. ----------------------
1. Any person who has retired/resigned after serving 2 years as gazetted ----------------------
officer in the indirect tax departments of the Government of India ----------------------
or any State Government shall be entitled to appear as authorised
representative after ----------------------
a) 1 year from date of resignation / retirement ----------------------
b) 2 years from date of resignation / retirement
----------------------
c) 3 years from date of resignation / retirement
----------------------
d) Not entitled to appear at all
2. Any person who has been dismissed or removed from government ----------------------
services shall be entitled to appear as authorised representative after ----------------------
a) 1 year from date of dismissal / removal
----------------------
b) 2 years from date of dismissal / removal
----------------------
c) 3 years from date of dismissal / removal
d) Not entitled to appear at all ----------------------
3. Any insolvent person shall not be entitled to appear as authorised ----------------------
representative
----------------------
a) Upto a period of 1 year of insolvency
----------------------
b) Upto a period of 2 years of insolvency
c) During the period of insolvency ----------------------
d) Not entitled to appear at all ----------------------

Notes Summary
---------------------- ●● ll appeals must be made in prescribed forms along with the required
A
fees.
----------------------
●● Since the right to appeal is a statutory right, the statute also places
---------------------- reasonable fetters on the exercise of that right.
---------------------- ●● A person who is aggrieved by a decision or order passed against him by
an adjudicating authority, can file an appeal to the Appellate Authority
----------------------
Keywords
----------------------
●● AA: Appellate Authority
---------------------- ●● Authorized representative: a relative, a regular employee, a lawyer
---------------------- practising in any court in India, any chartered accountant/cost accountant/
company secretary, with a valid certificate of practice or a retired officer
---------------------- of the Tax Department of any State Government or of the Excise Dept.
whose rank was minimum Group-B gazetted officer.
----------------------
----------------------
1. What is the appeal mechanism provided under GST Act against the order/
---------------------- decision under this act?
---------------------- 2. Who is an adjudicating authority?
3. Who could prefer an appeal before the First Appellate Authority (FAA)?
----------------------
4. Which are the other orders or decision that a Revisional authority cannot
---------------------- review?
---------------------- Answers to check your progress

Multiple choice Single response
---------------------- 1. Any person who has retired/resigned after serving 2 years as gazetted
---------------------- officer in the indirect tax departments of the Government of India or any
State Government shall be entitled to appear as authorised representative after
---------------------- a. 1 year from date of resignation / retirement
---------------------- 2. Any person who has been dismissed or removed from government
services shall be entitled to appear as authorised representative after
---------------------- d. Not entitled to appear at all
---------------------- 3. Any insolvent person shall not be entitled to appear as authorised
representative
---------------------- c. During the period of insolvency
----------------------
Suggested Reading
----------------------
---------------------- 2. Good And Simple Tax – GST for You, CMA Bhogavalli Mallikarjuna
Gupta, Notion Press, 2017
Rates of GST
UNIT
8
Structure:
8.1 Introduction
8.2 Goods at Nil Rate
8.3 Goods at 0.25% Rate
Summary
Keywords
Suggested reading
Rates of GST 89
Notes
Objectives
----------------------
----------------------
●● Learn various goods in different tax slabs
---------------------- ●● Understand the division rates of GST
----------------------
---------------------- 8.1 INTRODUCTION

---------------------- The Goods and Services Tax (GST) has been one of the key things that
has caught the attention of the market given its implications on earnings of
----------------------
companies. The government has kept a large number of items under 18% tax
---------------------- slab. The government categorised majority of the items under various tax
slabs. The GST slabs are pegged at 0.25%, 3%, 5%, 12%, 18% and 28%.
----------------------
---------------------- 8.2 GOODS AT NIL RATE
---------------------- Following table gives the list of goods on which there is no GST applied
or the rate of GST for these goods is 0% or Nil.
----------------------
CGST SGST IGST
---------------------- Description of Goods Rate Rate Rate
(%) (%) (%)
----------------------
Live asses, mules and hinnies 0 0 0
---------------------- Live bovine animals 0 0 0
Live swine 0 0 0
----------------------
Live sheep and goats 0 0 0
---------------------- Live poultry, that is to say, fowls of the species Gallus 0 0 0
domesticus, ducks, geese, turkeys and guinea fowls.
----------------------
Other live animal such as Mammals, Birds, Insects 0 0 0
---------------------- Meat of bovine animals, fresh and chilled. 0 0 0
---------------------- Meat of bovine animals frozen [other than frozen and 0 0 0
put up in unit container]
---------------------- Meat of swine, fresh, chilled or frozen [other than 0 0 0
frozen and put up in unit container]
----------------------
Meat of sheep or goats, fresh, chilled or frozen [other 0 0 0
---------------------- than frozen and put up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or 0 0 0
----------------------
frozen [other than frozen and put up in unit container]
---------------------- Edible offal of bovine animals, swine, sheep, goats, 0 0 0
horses, asses, mules or hinnies, fresh, chilled or frozen
---------------------- [other than frozen and put up in unit container]
----------------------
CGST SGST IGST Notes
Description of Goods Rate Rate Rate
(%) (%) (%) ----------------------
Meat and edible offal, of the poultry of heading 0105, 0 0 0 ----------------------
fresh, chilled or frozen [other than frozen and put up
in unit container] ----------------------
Other meat and edible meat offal, fresh, chilled or 0 0 0 ----------------------
frozen [other than frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered 0 0 0 ----------------------
or otherwise extracted, fresh, chilled or frozen [other
----------------------
than frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered 0 0 0 ----------------------
or otherwise extracted, salted, in brine, dried or
smoked [other than put up in unit containers] ----------------------
Meat and edible meat offal, salted, in brine, dried or 0 0 0 ----------------------
smoked; edible flours and meals of meat or meat offal,
other than put up in unit containers ----------------------
Fish seeds, prawn / shrimp seeds whether or not 0 0 0 ----------------------
processed, cured or in frozen state [other than goods
falling under Chapter 3 and attracting 5%] ----------------------
Live fish. 0 0 0
----------------------
Fish, fresh or chilled, excluding fish fillets and other 0 0 0
fish meat of heading 0304 ----------------------
Fish fillets and other fish meat (whether or not minced), 0 0 0
----------------------
fresh or chilled.
Crustaceans, whether in shell or not, live, fresh or 0 0 0 ----------------------
chilled; crustaceans, in shell, cooked by steaming or
by boiling in water live, fresh or chilled. ----------------------
Molluscs, whether in shell or not, live, fresh, chilled; 0 0 0 ----------------------
aquatic invertebrates other than crustaceans and
molluscs, live, fresh or chilled. ----------------------
Aquatic invertebrates other than crustaceans and 0 0 0 ----------------------
molluscs, live, fresh or chilled.
Fresh milk and pasteurised milk, including separated 0 0 0 ----------------------
milk, milk and cream, not concentrated nor containing
----------------------
added sugar or other sweetening matter, excluding
Ultra High Temperature (UHT) milk ----------------------
Curd; Lassi; Butter milk 0 0 0
----------------------
Chena or paneer, other than put up in unit containers 0 0 0
and bearing a registered brand name; ----------------------
Birds' eggs, in shell, fresh, preserved or cooked 0 0 0
----------------------
Natural honey, other than put up in unit container and 0 0 0
bearing a registered brand name ----------------------
Rates of GST 91
Notes CGST SGST IGST
---------------------- (%) (%) (%)
---------------------- Human hair, unworked, whether or not washed or 0 0 0
scoured; waste of human hair
---------------------- All goods i.e. Bones and horn-cores, unworked, 0 0 0
---------------------- defatted, simply prepared (but not cut to shape),
treated with acid or gelatinised; powder and waste of
---------------------- these products
All goods i.e. Hoof meal; horn meal; hooves, claws, 0 0 0
----------------------
nails and beaks; antlers; etc.
---------------------- Semen including frozen semen 0 0 0
Live trees and other plants; bulbs, roots and the like; 0 0 0
----------------------
cut flowers and ornamental foliage
---------------------- Potatoes, fresh or chilled. 0 0 0
Tomatoes, fresh or chilled. 0 0 0
----------------------
Onions, shallots, garlic, leeks and other alliaceous 0 0 0
---------------------- vegetables, fresh or chilled.
Cabbages, cauliflowers, kohlrabi, kale and similar 0 0 0
----------------------
edible brassicas, fresh or chilled.
---------------------- Lettuce (Lactuca sativa) and chicory (Cichorium 0 0 0
spp.), fresh or chilled.
----------------------
Carrots, turnips, salad beetroot, salsify, celeriac, 0 0 0
---------------------- radishes and similar edible roots, fresh or chilled
Cucumbers and gherkins, fresh or chilled. 0 0 0
----------------------
Leguminous vegetables, shelled or unshelled, fresh or 0 0 0
---------------------- chilled.
Other vegetables, fresh or chilled. 0 0 0
----------------------
Dried vegetables, whole, cut, sliced, broken or in 0 0 0
---------------------- powder, but not further prepared.
Dried leguminous vegetables, shelled, whether or not 0 0 0
---------------------- skinned or split.
---------------------- Manioc, arrowroot, salep, Jerusalem artichokes, sweet 0 0 0
potatoes and similar roots and tubers with high starch
---------------------- or inulin content, fresh or chilled; sago pith.
---------------------- Coconuts, fresh or dried, whether or not shelled or 0 0 0
peeled
---------------------- Brazil nuts, fresh, whether or not shelled or peeled 0 0 0
---------------------- Other nuts, Other nuts, fresh such as Almonds, 0 0 0
Hazelnuts or filberts (Coryius spp.), walnuts,
---------------------- Chestnuts (Castanea spp.), Pistachios, Macadamia
nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether
---------------------- or not shelled or peeled
(%) (%) (%) ----------------------
Bananas, including plantains, fresh or dried 0 0 0 ----------------------
Dates, figs, pineapples, avocados, guavas, mangoes 0 0 0
and mangosteens, fresh. ----------------------
Citrus fruit, such as Oranges, Mandarins (including 0 0 0 ----------------------
tangerines and satsumas); clementines, wilkings and
similar citrus hybrids, Grapefruit, including pomelos, ----------------------
Lemons (Citrus limon, Citrus limonum) and limes
----------------------
(Citrus aurantifolia, Citrus latifolia), fresh.
Grapes, fresh 0 0 0 ----------------------
Melons (including watermelons) and papaws 0 0 0
----------------------
(papayas), fresh.
Apples, pears and quinces, fresh. 0 0 0 ----------------------
Apricots, cherries, peaches (including nectarines), 0 0 0
----------------------
plums and sloes, fresh.
Other fruit such as strawberries, raspberries, 0 0 0 ----------------------
blackberries, mulberries and loganberries, black,
white or red currants and gooseberries, cranberries, ----------------------
bilberries and other fruits of the genus vaccinium, ----------------------
Kiwi fruit, Durians, Persimmons, Pomegranates,
Tamarind, Sapota (chico), Custard-apple (ata), Bore, ----------------------
Lichi, fresh.
----------------------
Peel of citrus fruit or melons (including watermelons), 0 0 0
fresh. ----------------------
All goods of seed quality 0 0 0
----------------------
Coffee beans, not roasted 0 0 0
Unprocessed green leaves of tea 0 0 0 ----------------------
Seeds of anise, badian, fennel, coriander, cumin or 0 0 0
----------------------
caraway; juniper berries [of seed quality]
Fresh ginger, other than in processed form 0 0 0 ----------------------
Fresh turmeric, other than in processed form 0 0 0
----------------------
Wheat and meslin [other than those put up in unit 0 0 0
container and bearing a registered brand name] ----------------------
Rye [other than those put up in unit container and 0 0 0
----------------------
bearing a registered brand name]
Barley [other than those put up in unit container and 0 0 0 ----------------------
----------------------
Oats [other than those put up in unit container and 0 0 0
bearing a registered brand name] ----------------------
Maize (corn) [other than those put up in unit container 0 0 0
and bearing a registered brand name] ----------------------
Rates of GST 93
---------------------- (%) (%) (%)
---------------------- Rice [other than those put up in unit container and 0 0 0
---------------------- Grain sorghum [other than those put up in unit 0 0 0
---------------------- container and bearing a registered brand name]
Buckwheat, millet and canary seed; other cereals such 0 0 0
---------------------- as Jawar, Bajra, Ragi] [other than those put up in unit
container and bearing a registered brand name]
----------------------
Wheat or meslin flour [other than those put up in unit 0 0 0
---------------------- container and bearing a registered brand name].
Cereal flours other than of wheat or meslin, [maize 0 0 0
----------------------
(corn) flour, Rye flour, etc.] [other than those put up
---------------------- in unit container and bearing a registered brand name]
Cereal groats, meal and pellets [other than those put 0 0 0
---------------------- up in unit container and bearing a registered brand
---------------------- name]
Cereal grains hulled 0 0 0
---------------------- Flour, of potatoes [other than those put up in unit 0 0 0
---------------------- container and bearing a registered brand name]
Flour, of the dried leguminous vegetables of heading 0 0 0
---------------------- 0713 (pulses) [other than guar meal 1106 10 10 and
guar gum refined split 1106 10 90], of sago or of
----------------------
roots or tubers of heading 0714 or of the products of
---------------------- Chapter 8 i.e. of tamarind, of singoda, mango flour,
etc. [other than those put up in unit container and
---------------------- bearing a registered brand name]
---------------------- All goods of seed quality 0 0 0
Soya beans, whether or not broken, of seed quality. 0 0 0
---------------------- Ground-nuts, not roasted or otherwise cooked, whether 0 0 0
---------------------- or not shelled or broken, of seed quality.
Linseed, whether or not broken, of seed quality. 0 0 0
---------------------- Rape or colza seeds, whether or not broken, of seed 0 0 0
---------------------- quality.
Sunflower seeds, whether or not broken, of seed 0 0 0
---------------------- quality.
---------------------- Other oil seeds and oleaginous fruits (i.e. Palm nuts 0 0 0
and kernels, cotton seeds, Castor oil seeds, Sesamum
---------------------- seeds, Mustard seeds, Saffower (Carthamus tinctorius)
seeds, Melon seeds, Poppy seeds, Ajams, Mango
---------------------- kernel, Niger seed, Kokam) whether or not broken, of
---------------------- seed quality.
(%) (%) (%) ----------------------
Seeds, fruit and spores, of a kind used for sowing. 0 0 0 ----------------------
Hop cones, fresh. 0 0 0
----------------------
Plants and parts of plants (including seeds and fruits), 0 0 0
of a kind used primarily in perfumery, in pharmacy or ----------------------
for insecticidal, fungicidal or similar purpose, fresh or
chilled. ----------------------
Locust beans, seaweeds and other algae, sugar beet 0 0 0 ----------------------
and sugar cane, fresh or chilled.
Cereal straw and husks, unprepared, whether or not 0 0 0 ----------------------
chopped, ground, pressed or in the form of pellets
----------------------
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), 0 0 0
clover, sainfoin, forage kale, lupines, vetches and ----------------------
similar forage products, whether or not in the form of
pellets. ----------------------
Lac and Shellac 0 0 0 ----------------------
Betel leaves 0 0 0
----------------------
Jaggery of all types including Cane Jaggery (gur) and 0 0 0
Palmyra Jaggery ----------------------
Puffed rice, commonly known as Muri, flattened or 0 0 0
beaten rice, commonly known as Chira, parched rice, ----------------------
commonly known as khoi, parched paddy or rice ----------------------
coated with sugar or gur, commonly known as Murki
Pappad, by whatever name it is known, except when 0 0 0 ----------------------
served for consumption
----------------------
Bread (branded or otherwise), except when served for 0 0 0
consumption and pizza bread ----------------------
Prasadam supplied by religious places like temples, 0 0 0
----------------------
mosques, churches, gurudwaras, dargahs, etc.
Water [other than aerated, mineral, purified, distilled, 0 0 0 ----------------------
medicinal, ionic, battery, de-mineralized and water
sold in sealed container] ----------------------
Non-alcoholic Toddy, Neera including date and palm 0 0 0 ----------------------
neera
Tender coconut water other than put up in unit 0 0 0 ----------------------
container and bearing a registered brand name ----------------------
Aquatic feed including shrimp feed and prawn feed, 0 0 0
poultry feed & cattle feed, including grass, hay & ----------------------
straw, supplement & husk of pulses, concentrates &
----------------------
additives, wheat bran & de-oiled cake
Salt, all types 0 0 0 ----------------------
Rates of GST 95
---------------------- (%) (%) (%)
---------------------- Electrical energy 0 0 0
Dicalcium phosphate (DCP) of animal feed grade 0 0 0
---------------------- conforming to IS specification No.5470 : 2002
---------------------- Human Blood and its components 0 0 0
All types of contraceptives 0 0 0
----------------------
All goods and organic manure [other than put up in 0 0 0
---------------------- unit containers and bearing a registered brand name]
Kajal [other than kajal pencil sticks], Kumkum, Bindi, 0 0 0
---------------------- Sindur, Alta
---------------------- Municipal waste, sewage sludge, clinical waste 0 0 0
Plastic bangles 0 0 0
----------------------
Condoms and contraceptives 0 0 0
---------------------- Firewood or fuel wood 0 0 0
Wood charcoal (including shell or nut charcoal), 0 0 0
----------------------
whether or not agglomerated
---------------------- Judicial, Non-judicial stamp papers, Court fee stamps 0 0 0
when sold by the Government Treasuries or Vendors
---------------------- authorized by the Government
---------------------- Postal items, like envelope, Post card etc., sold by 0 0 0
Government
---------------------- Rupee notes when sold to the Reserve Bank of India 0 0 0
---------------------- Cheques, lose or in book form 0 0 0
Printed books, including Braille books 0 0 0
----------------------
Newspapers, journals and periodicals, whether or not 0 0 0
---------------------- illustrated or containing advertising material
Children's picture, drawing or colouring books 0 0 0
----------------------
Maps and hydrographic or similar charts of all kinds, 0 0 0
---------------------- including atlases, wall maps, topographical plans and
globes, printed
---------------------- Silkworm laying, cocoon 0 0 0
---------------------- Raw silk 0 0 0
Silk waste 0 0 0
----------------------
Wool, not carded or combed 0 0 0
---------------------- Fine or coarse animal hair, not carded or combed 0 0 0
Waste of wool or of fine or coarse animal hair 0 0 0
----------------------
Gandhi Topi 0 0 0
---------------------- Khadi yarn 0 0 0
---------------------- Jute fibres, raw or processed but not spun 0 0 0
(%) (%) (%) ----------------------
Coconut, coir fibre 0 0 0 ----------------------
Indian National Flag 0 0 0 ----------------------
Human hair, dressed, thinned, bleached or otherwise 0 0 0
worked ----------------------
Earthen pot and clay lamps 0 0 0 ----------------------

Glass bangles (except those made from precious 0 0 0 ----------------------
metals)
----------------------
Agricultural implements manually operated or animal 0 0 0
driven i.e. Hand tools, such as spades, shovels, ----------------------
mattocks, picks, hoes, forks and rakes; axes, bill hooks
and similar hewing tools; secateurs and pruners of any ----------------------
kind; scythes, sickles, hay knives, hedge shears, timber
----------------------
wedges and other tools of a kind used in agriculture,
horticulture or forestry. ----------------------
Amber charkha 0 0 0
----------------------
Handloom [weaving machinery] 0 0 0
----------------------
Spacecraft (including satellites) and suborbital and 0 0 0
spacecraft launch vehicles ----------------------
Parts of goods of heading 8801 0 0 0
----------------------
Hearing aids 0 0 0
----------------------
Indigenous handmade musical instruments 0 0 0
Muddhas made of sarkanda and phool bahari jhadoo 0 0 0 ----------------------
Slate pencils and chalk sticks 0 0 0 ----------------------

Slates 0 0 0 ----------------------
Passenger baggage 0 0 0
----------------------
Puja samagri namely,- 0 0 0
----------------------
Supply of lottery by any person other than State 0 0 0
Government, Union Territory or Local authority ----------------------
subject to the condition that the supply of such lottery
has suffered appropriate central tax, State tax, Union ----------------------
territory tax or integrated tax, as the case may be,
----------------------
when supplied by State Government, Union Territory
or local authority, as the case may be, to the lottery ----------------------
distributor or selling agent appointed by the State
Government, Union Territory or local authority, as the ----------------------
case may be.
----------------------
Rates of GST 97
Notes 8.3 GOODS AT 0.25% RATE
---------------------- Following table gives the list of goods on which GST applied at rate of
---------------------- 0.25%.
Description of Goods CGST SGST IGST
----------------------
Rate Rate Rate
---------------------- (%) (%) (%)
Diamonds, non-industrial unworked or simply sawn, 0.125 0.125 0.25
---------------------- cleaved or bruted
---------------------- Precious stones (other than diamonds) and semi- 0.125 0.125 0.25
precious stones, unworked or simply sawn or roughly
---------------------- shaped
---------------------- Synthetic or reconstructed precious or semi-precious 0.125 0.125 0.25
stones, unworked or simply sawn or roughly shaped
----------------------
8.4 GOODS AT 03% RATE
----------------------
---------------------- Following table gives the list of goods on which GST applied at rate of 03%.
CGST SGST IGST
----------------------
---------------------- (%) (%) (%)
Pearls, natural or cultured, whether or not worked or 1.5 1.5 3
---------------------- graded but not strung, mounted or set; pearls, natural
---------------------- or cultured, temporarily strung for convenience of
transport
---------------------- Diamonds, whether or not worked, but not mounted 1.5 1.5 3
or set [other than Non-Industrial Unworked or simply
----------------------
sawn, cleaved or bruted]
---------------------- Precious stones (other than diamonds) and semi- 1.5 1.5 3
precious stones, whether or not worked or graded but
---------------------- not strung, mounted or set; ungraded precious stones
---------------------- (other than diamonds) and semi-precious stones,
temporarily strung for convenience of transport [other
---------------------- than Unworked or simply sawn or roughly shaped]
Synthetic or reconstructed precious or semi-precious 1.5 1.5 3
---------------------- stones, whether or not worked or graded but not strung,
---------------------- mounted or set; ungraded synthetic or reconstructed
precious or semi-precious stones, temporarily strung
---------------------- for convenience of transport [other than Unworked or
simply sawn or roughly shaped]
----------------------
Dust and powder of natural or synthetic precious or 1.5 1.5 3
---------------------- semi-precious stones
----------------------
(%) (%) (%) ----------------------
Silver (including silver plated with gold or platinum), 1.5 1.5 3 ----------------------
unwrought or in semi-manufactured forms, or in
powder form ----------------------
Base metals clad with silver, not further worked than 1.5 1.5 3 ----------------------
semi-manufactured
Gold (including gold plated with platinum) unwrought 1.5 1.5 3 ----------------------
or in semi-manufactured forms, or in powder form
----------------------
Base metals or silver, clad with gold, not further 1.5 1.5 3
worked than semi-manufactured ----------------------
Platinum, unwrought or in semi-manufactured forms, 1.5 1.5 3
or in powder form ----------------------
Base metals, silver or gold, clad with platinum, not 1.5 1.5 3 ----------------------
further worked than semi-manufactured
Waste and scrap of precious metal or of metal clad 1.5 1.5 3 ----------------------
with precious metal; other waste and scrap containing ----------------------
precious metal or precious metal compounds, of a
kind used principally for the recovery of precious ----------------------
metal.
----------------------
Articles of jewellery and parts thereof, of precious 1.5 1.5 3
metal or of metal clad with precious metal ----------------------
Articles of goldsmiths' or silversmiths' wares and 1.5 1.5 3
parts thereof, of precious metal or of metal clad with ----------------------
precious metal
----------------------
Other articles of precious metal or of metal clad with 1.5 1.5 3
precious metal ----------------------
Articles of natural or cultured pearls, precious or semi- 1.5 1.5 3
----------------------
precious stones (natural, synthetic or reconstructed)
Imitation jewellery 1.5 1.5 3 ----------------------
Coin 1.5 1.5 3
----------------------
8.5 GOODS AT 05% RATE ----------------------
Following table gives the list of goods on which GST applied at rate of 05%. ----------------------
CGST SGST IGST ----------------------

(%) (%) (%) ----------------------
Fish, frozen, excluding fish fillets and other fish meat ----------------------
of heading 0304 2.5 2.5 5
Fish fillets and other fish meat (whether or not ----------------------
minced), frozen 2.5 2.5 5 ----------------------
Rates of GST 99
---------------------- (%) (%) (%)
---------------------- Fish, dried, salted or in brine; smoked fish, whether
or not cooked before or during the smoking process;
---------------------- flours, meals and pellets of fish, fit for human
consumption 2.5 2.5 5
----------------------
Crustaceans, whether in shell or not, frozen, dried,
---------------------- salted or in brine; crustaceans, in shell, cooked by
steaming or by boiling in water, frozen, dried, salted
---------------------- or in brine; flours, meals and pellets of crustaceans, fit
---------------------- for human consumption 2.5 2.5 5
Molluscs, whether in shell or not, frozen, dried,
---------------------- salted or in brine; aquatic invertebrates other than
crustaceans and molluscs, frozen, dried, salted or in
----------------------
brine; flours, meals and pellets of aquatic invertebra
---------------------- other than crustaceans, fit for human consumption 2.5 2.5 5
Aquatic invertebrates other than crustaceans and
---------------------- molluscs, frozen, dried, salted or in brine; smoked
---------------------- aquatic invertebrates other than crustaceans and
molluscs, whether or not cooked before or during the
---------------------- smoking process: flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit
---------------------- for human consumption 2.5 2.5 5
---------------------- Ultra-High Temperature (UHT) milk 2.5 2.5 5
Milk and cream, concentrated or containing added
---------------------- sugar or other sweetening matter, including skimmed
---------------------- milk powder, milk food for babies [other than
condensed milk] 2.5 2.5 5
---------------------- Cream, yogurt, kephir and other fermented or
acidified milk and cream, whether or not concentrated
----------------------
or containing added sugar or other sweetening matter
---------------------- or flavoured or containing added fruit, nuts or cocoa 2.5 2.5 5
Whey, whether or not concentrated or containing
---------------------- added sugar or other sweetening matter; products
---------------------- consisting of natural milk constituents, whether or not
containing added sugar or other sweetening matter,
---------------------- not elsewhere specified or included 2.5 2.5 5
Chena or paneer put up in unit container and bearing
----------------------
a registered brand name 2.5 2.5 5
---------------------- Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, moulded,
---------------------- frozen or otherwise preserved, whether or not
---------------------- containing added sugar or other sweetening matter. 2.5 2.5 5

(%) (%) (%) ----------------------
Natural honey, put up in unit container and bearing a ----------------------
registered brand name 2.5 2.5 5
Pigs', hogs' or boars' bristles and hair; badger hair and ----------------------
other brush making hair; waste of such bristles or hair. 2.5 2.5 5 ----------------------
Guts, bladders and stomachs of animals (other than
fish), whole and pieces thereof, fresh, chilled, frozen, ----------------------
salted, in brine, dried or smoked. 2.5 2.5 5
----------------------
Skins and other parts of birds, with their feathers or
down, feathers and parts of feathers (whether or not ----------------------
with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation; ----------------------
powder and waste of feathers or parts of feathers 2.5 2.5 5 ----------------------
Ivory, tortoise-shell, whalebone and whalebone hair,
horns, unworked or simply prepared but not cut to ----------------------
shape; powder and waste of these products. 2.5 2.5 5
----------------------
Coral and similar materials, unworked or simply
prepared but not otherwise worked; shells of ----------------------
molluscs, crustaceans or echinoderms and cuttle-
bone, unworked or simply prepared but not cut to ----------------------
shape, powder and waste thereof. 2.5 2.5 5 ----------------------
Ambergris, castoreum, civet and musk; cantharides;
bile, whether or not dried; glands and other animal ----------------------
products used in the preparation of pharmaceutical
----------------------
products, fresh, chilled, frozen or otherwise
provisionally preserved. 2.5 2.5 5 ----------------------
Animal products not elsewhere specified or included;
dead animals of Chapter 1 or 3, unfit for human ----------------------
consumption, other than semen including frozen ----------------------
semen. 2.5 2.5 5
Herb, bark, dry plant, dry root, commonly known as ----------------------
jaribooti and dry flower 2.5 2.5 5
----------------------
Vegetables (uncooked or cooked by steaming or
boiling in water), frozen 2.5 2.5 5 ----------------------
Vegetables provisionally preserved (for example, by
----------------------
sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that ----------------------
state for immediate consumption 2.5 2.5 5
Dried leguminous vegetables, shelled, whether or not ----------------------
skinned or split [put up in unit container and bearing ----------------------
a registered brand name] 2.5 2.5 5
----------------------
Rates of GST 101

---------------------- (%) (%) (%)
---------------------- Manioc, arrowroot, salep, Jerusalem artichokes,
sweet potatoes and similar roots and tubers with high
---------------------- starch or inulin content, frozen or dried, whether or
not sliced or in the form of pellets 2.5 2.5 5
----------------------
Cashew nuts, whether or not shelled or peeled 2.5 2.5 5
---------------------- Dried areca nuts, whether or not shelled or peeled 2.5 2.5 5
---------------------- Dried chestnuts (singhada), whether or not shelled or
peeled 2.5 2.5 5
---------------------- Dried makhana, whether or not shelled or peeled 2.5 2.5 5
---------------------- Grapes, dried, and raisins 2.5 2.5 5
Fruit and nuts, uncooked or cooked by steaming or
---------------------- boiling in water, frozen, whether or not containing
added sugar or other sweetening matter 2.5 2.5 5
----------------------
Fruit and nuts, provisionally preserved (for example,
---------------------- by sulphur dioxide gas, in brine, in sulphur water or
in other preservative solutions), but unsuitable in that
---------------------- state for immediate consumption 2.5 2.5 5
---------------------- Peel of citrus fruit or melons (including watermelons),
frozen, dried or provisionally preserved in brine, in
---------------------- sulphur water or in other preservative solutions 2.5 2.5 5
---------------------- Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes containing
---------------------- coffee in any proportion [other than coffee beans not
roasted] 2.5 2.5 5
----------------------
Tea, whether or not flavoured [other than unprocessed
---------------------- green leaves of tea] 2.5 2.5 5
Maté 2.5 2.5 5
----------------------
Pepper of the genus Piper; dried or crushed or ground
---------------------- fruits of the genus Capsicum or of the genus Pimenta 2.5 2.5 5
Vanilla 2.5 2.5 5
----------------------
Cinnamon and cinnamon-tree flowers 2.5 2.5 5
---------------------- Cloves (whole fruit, cloves and stems) 2.5 2.5 5
Nutmeg, mace and cardamoms 2.5 2.5 5
----------------------
Seeds of anise, badian, fennel, coriander, cumin or
---------------------- caraway; juniper berries [other than of seed quality] 2.5 2.5 5
Ginger other than fresh ginger, saffron, turmeric
----------------------
(curcuma) other than fresh turmeric, thyme, bay
---------------------- leaves, curry and other spices 2.5 2.5 5
All goods i.e. cereals, put up in unit container and
---------------------- bearing a registered brand name 2.5 2.5 5

(%) (%) (%) ----------------------
Wheat and meslin put up in unit container and bearing ----------------------
a registered brand name 2.5 2.5 5
Rye put up in unit container and bearing a registered ----------------------
brand name 2.5 2.5 5 ----------------------
Barley put up in unit container and bearing a registered
brand name 2.5 2.5 5 ----------------------
Oats put up in unit container and bearing a registered ----------------------
brand name 2.5 2.5 5
Maize (corn) put up in unit container and bearing a ----------------------
----------------------
Rice put up in unit container and bearing a registered
brand name 2.5 2.5 5 ----------------------
Grain sorghum put up in unit container and bearing a
----------------------
Buckwheat, millet and canary seed; other cereals such ----------------------
as Jawar, Bajra, Ragi] put up in unit container and
bearing a registered brand name 2.5 2.5 5 ----------------------
Wheat or meslin flour put up in unit container and ----------------------
bearing a registered brand name. 2.5 2.5 5
Cereal flours other than of wheat or meslin i.e. maize ----------------------
(corn) flour, Rye flour, etc. put up in unit container ----------------------
and bearing a registered brand name 2.5 2.5 5
Cereal groats, meal and pellets, including suji and ----------------------
dalia, put up in unit container and bearing a registered
----------------------
brand name 2.5 2.5 5
Cereal grains otherwise worked (for example, rolled, ----------------------
flaked, pearled, sliced or kibbled), except rice of
heading 1006; germ of cereals, whole, rolled, flaked ----------------------
or ground [other than hulled cereal grains] 2.5 2.5 5 ----------------------
Meal, powder, flakes, granules and pellets of potatoes
put up in unit container and bearing a registered brand ----------------------
name 2.5 2.5 5
----------------------
Meal and powder of the dried leguminous vegetables
of heading 0713 (pulses) [other than guar meal 1106 ----------------------
10 10 and guar gum refined split 1106 10 90], of sago
or of roots or tubers of heading 0714 or of the products ----------------------
of Chapter 8, put up in unit container and bearing a ----------------------
Guar meal 2.5 2.5 5 ----------------------
Guar gum refined split 2.5 2.5 5 ----------------------
Rates of GST 103

---------------------- (%) (%) (%)
---------------------- Wheat gluten, whether or not dried 2.5 2.5 5
All goods other than of seed quality 2.5 2.5 5
----------------------
Soya beans, whether or not broken other than of seed
---------------------- quality. 2.5 2.5 5
Ground-nuts, not roasted or otherwise cooked,
---------------------- whether or not shelled or broken other than of seed
---------------------- quality. 2.5 2.5 5
Copra other than of seed quality 2.5 2.5 5
---------------------- Linseed, whether or not broken other than of seed
---------------------- quality. 2.5 2.5 5
Rape or colza seeds, whether or not broken other than
---------------------- of seed quality. 2.5 2.5 5
---------------------- Sunflower seeds, whether or not broken other than of
seed quality 2.5 2.5 5
---------------------- Other oil seeds and oleaginous fruits (i.e. Palm nuts
and kernels, cotton seeds, Castor oil seeds, Sesamum
----------------------
seeds, Mustard seeds, Saffower (Carthamustinctorius)
---------------------- seeds, Melon seeds, Poppy seeds, Ajams, Mango
kernel, Niger seed, Kokam) whether or not broken,
---------------------- other than of seed quality 2.5 2.5 5
---------------------- Flour and meals of oil seeds or oleaginous fruits, other
than those of mustard 2.5 2.5 5
---------------------- Hop cones, dried, whether or not ground, powdered or
in the form of pellets; lupulin 2.5 2.5 5
----------------------
Plants and parts of plants (including seeds and fruits),
---------------------- of a kind used primarily in perfumery, in pharmacy or
for insecticidal, fungicidal or similar purpose, frozen
---------------------- or dried, whether or not cut, crushed or powdered 2.5 2.5 5
---------------------- Locust beans, seaweeds and other algae, sugar beet
and sugar cane, frozen or dried, whether or not ground;
---------------------- fruit stones and kernels and other vegetable products
(including unroasted chicory roots of the variety
----------------------
Cichoriumintybussativum) of a kind used primarily
---------------------- for human consumption, not elsewhere specified or
included 2.5 2.5 5
---------------------- Natural gums, resins, gum-resins and oleoresins (for
---------------------- example, balsams) [other than lac and shellac] 2.5 2.5 5
Compounded asafoetida commonly known as heeng 2.5 2.5 5
----------------------
----------------------

(%) (%) (%) ----------------------
Vegetable materials of a kind used primarily for ----------------------
plaiting (for example, bamboos, rattans, reeds, rushes,
osier, raffia, cleaned, bleached or dyed cereal straw, ----------------------
and lime bark) 2.5 2.5 5
----------------------
Vegetable products not elsewhere specified or included
such as cotton linters, Cotton linters, Soap nuts, Hard ----------------------
seeds, pips, hulls and nuts, of a kind used primarily
for carving, coconut shell, unworked, Rudraksha ----------------------
seeds [other than bidi wrapper leaves (tendu), betel ----------------------
leaves, Indian katha] 2.5 2.5 5
Soya-bean oil and its fractions, whether or not refined, ----------------------
but not chemically modified 2.5 2.5 5
----------------------
Ground-nut oil and its fractions, whether or not
refined, but not chemically modified. 2.5 2.5 5 ----------------------
Olive oil and its fractions, whether or not refined, but
----------------------
not chemically modified. 2.5 2.5 5
Other oils and their fractions, obtained solely from ----------------------
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions ----------------------
with oils or fractions of heading 1509 2.5 2.5 5 ----------------------
Palm oil and its fractions, whether or not refined, but
not chemically modified. 2.5 2.5 5 ----------------------
Sunflower-seed, safflower or cotton-seed oil and ----------------------
fractions thereof, whether or not refined, but not
chemically modified. 2.5 2.5 5 ----------------------
Coconut (copra), palm kernel or babassu oil and
----------------------
fractions thereof, whether or not refined, but not
Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically modified. 2.5 2.5 5 ----------------------
Other fixed vegetable fats and oils (including jojoba ----------------------
oil) and their fractions, whether or not refined, but not
Vegetable fats and oils and their fractions, partly or ----------------------
wholly hydrogenated, inter-esterified, re-esterified
or elaidinised, whether or not refined, but not further ----------------------
prepared. 2.5 2.5 5
----------------------
Edible mixtures or preparations of vegetable fats or
vegetable oils or of fractions of different vegetable ----------------------
fats or vegetable oils of this Chapter, other than edible
fats or oils or their fractions of heading 1516 2.5 2.5 5 ----------------------
Rates of GST 105

---------------------- (%) (%) (%)
---------------------- Vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated, sulphurised, blown,
---------------------- polymerised by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of
----------------------
heading 1516 2.5 2.5 5
---------------------- Beet sugar, cane sugar, khandsari sugar 2.5 2.5 5
Palmyra sugar 2.5 2.5 5
----------------------
Cocoa beans whole or broken, raw or roasted 2.5 2.5 5
---------------------- Cocoa shells, husks, skins and other cocoa waste 2.5 2.5 5
Cocoa paste whether or not de-fatted 2.5 2.5 5
----------------------
Mixes and doughs for the preparation of bread, pastry
---------------------- and other baker's wares 2.5 2.5 5
Seviyan (vermicelli) 2.5 2.5 5
---------------------- Tapioca and substitutes therefor prepared from starch,
---------------------- in the form of flakes, grains, pearls, siftings or in
similar forms. (sabudana) 2.5 2.5 5
---------------------- Pizza bread 2.5 2.5 5
Rusks, toasted bread and similar toasted products 2.5 2.5 5
----------------------
Sweetmeats 2.5 2.5 5
---------------------- Ice and snow 2.5 2.5 5
Flours, meals and pellets, of meat or meat offal, of
----------------------
fish or of crustaceans, molluscs or other aquatic
---------------------- invertebrates, unfit for human consumption; greaves 2.5 2.5 5
Residues of starch manufacture and similar residues,
---------------------- beet-pulp, bagasse and other waste of sugar
---------------------- manufacture, brewing or distilling dregs and waste,
whether or not in the form of pellets 2.5 2.5 5
---------------------- Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
----------------------
extraction of soyabean oil [other than aquatic feed
---------------------- including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement
---------------------- & husk of pulses, concentrates & additives, wheat
bran & de-oiled cake] 2.5 2.5 5
----------------------
Oil-cake and other solid residues, whether or not
---------------------- ground or in the form of pellets, resulting from the
extraction of ground-nut oil[other than aquatic feed
---------------------- including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement
----------------------
& husk of pulses, concentrates & additives, wheat
---------------------- bran & de-oiled cake] 2.5 2.5 5

(%) (%) (%) ----------------------
Oil-cake and other solid residues, whether or not ----------------------
ground or in the form of pellets, resulting from the
extraction of vegetable fats or oils, other than those ----------------------
of heading 2304 or 2305[other than aquatic feed
----------------------
including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement ----------------------
& husk of pulses, concentrates & additives, wheat
bran & de-oiled cake] 2.5 2.5 5 ----------------------
Wine lees; argol 2.5 2.5 5 ----------------------
Tobacco leaves 2.5 2.5 5
Unroasted iron pyrites. 2.5 2.5 5 ----------------------
Sulphur of all kinds, other than sublimed sulphur, ----------------------
precipitated sulphur and colloidal sulphur [other than
sulphur recovered as by-product in refining of crude ----------------------
oil] 2.5 2.5 5
----------------------
Natural graphite. 2.5 2.5 5
Natural sands of all kinds, whether or not coloured, ----------------------
other than metal bearing sands of Chapter 26. 2.5 2.5 5
----------------------
Quartz (other than natural sands); quartzite, whether
or not roughly trimmed or merely cut, by sawing ----------------------
or otherwise, into blocks or slabs of a rectangular
(including square) shape. 2.5 2.5 5 ----------------------
Kaolin and other kaolinic clays, whether or not ----------------------
calcined. 2.5 2.5 5
Other clays (not including expanded clays of heading ----------------------
6806), andalusite, kyanite and sillimanite, whether or ----------------------
not calcined; mullite; chamotte or dinas earths. 2.5 2.5 5
Chalk. 2.5 2.5 5 ----------------------
Natural calcium phosphates, natural aluminium ----------------------
calcium phosphates and phosphatic chalk. 2.5 2.5 5
Natural barium sulphate (barytes); natural barium ----------------------
carbonate (witherite), whether or not calcined, other
----------------------
than barium oxide of heading 2816. 2.5 2.5 5
Siliceous fossil meals (for example, kieselguhr, ----------------------
tripolite and diatomite) and similar siliceous earths,
whether or not calcined, of an apparent specific ----------------------
gravity of 1 or less. 2.5 2.5 5 ----------------------
Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not ----------------------
heat-treated. 2.5 2.5 5
----------------------
Rates of GST 107

---------------------- (%) (%) (%)
---------------------- Slate, whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of a
---------------------- rectangular (including square) shape. 2.5 2.5 5
---------------------- Ecaussine and other calcareous monumental or
building stone; alabaster [other than marble and
---------------------- travertine] 2.5 2.5 5
Porphyry, basalt, sandstone and other monumental
----------------------
or building stone, whether or not roughly trimmed
---------------------- or merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape. 2.5 2.5 5
---------------------- Granite crude or roughly trimmed 2.5 2.5 5
---------------------- Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
---------------------- metalling or for railway or other ballast, shingle and
flint, whether or not heat-treated; macadam of slag,
----------------------
dross or similar industrial waste, whether or not
---------------------- incorporating the materials cited in the first part of
the heading; tarred macadam; grenules cheeping and
---------------------- powder of stones heading 2515 or 2516 whether or
not heat treated. 2.5 2.5 5
----------------------
Dolomite, whether or not calcined or sintered,
---------------------- including dolomite roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of
---------------------- a rectangular (including square) shape; dolomite
---------------------- ramming mix. 2.5 2.5 5
Natural magnesium carbonate (magnesite); fused
---------------------- magnesia; dead-burned (sintered) magnesia, whether
or not containing small quantities of other oxides
----------------------
added before sintering; other magnesium oxide,
---------------------- whether or not pure. 2.5 2.5 5
Gypsum; anhydrite; plasters (consisting of calcined
---------------------- gypsum or calcium sulphate) whether or not coloured,
---------------------- with or without small quantities of accelerators or
retarders. 2.5 2.5 5
---------------------- Limestone flux; limestone and other calcareous stone,
of a kind used for the manufacture of lime or cement. 2.5 2.5 5
----------------------
Quicklime, slaked lime and hydraulic lime, other than
---------------------- calcium oxide and hydroxide of heading 2825. 2.5 2.5 5
Asbestos 2.5 2.5 5
----------------------
Mica, including splitting; mica waste. 2.5 2.5 5
----------------------

(%) (%) (%) ----------------------
Natural steatite, whether or not roughly trimmed or ----------------------
merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape; talc. 2.5 2.5 5 ----------------------
Natural borates and concentrates thereof (whether ----------------------
or not calcined), but not including borates separated
from natural brine; natural boric acid containing not ----------------------
more than 85% of H3BO3 2.5 2.5 5
----------------------
Feldspar; leucite, nepheline and nepheline syenite;
fluorspar. 2.5 2.5 5 ----------------------
Mineral substances not elsewhere specified or
included. 2.5 2.5 5 ----------------------
All ores and concentrates [other than slag, dross (other ----------------------
than granulated slag), scalings and other waste from
the manufacture of iron or steel; slag, ash and residues ----------------------
(other than from the manufacture of iron or steel)
----------------------
containing metals, arsenic or their compounds; other
slag and ash, including seaweed ash (kelp); ash and ----------------------
residues from the incineration of municipal waste] 2.5 2.5 5
Iron ores and concentrates, including roasted iron ----------------------
pyrites 2.5 2.5 5 ----------------------
Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with a ----------------------
manganese content of 20% or more, calculated on the
----------------------
dry weight. 2.5 2.5 5
Copper ores and concentrates. 2.5 2.5 5 ----------------------
Nickel ores and concentrates. 2.5 2.5 5
----------------------
Cobalt ores and concentrates. 2.5 2.5 5
Aluminium ores and concentrates. 2.5 2.5 5 ----------------------
Lead ores and concentrates. 2.5 2.5 5 ----------------------
Zinc ores and concentrates. 2.5 2.5 5
Tin ores and concentrates. 2.5 2.5 5 ----------------------
Chromium ores and concentrates. 2.5 2.5 5 ----------------------
Tungsten ores and concentrates. 2.5 2.5 5
----------------------
Uranium or thorium ores and concentrates. 2.5 2.5 5
Molybdenum ores and concentrates. 2.5 2.5 5 ----------------------
Titanium ores and concentrates. 2.5 2.5 5
----------------------
Niobium, tantalum, vanadium or zirconium ores and
concentrates. 2.5 2.5 5 ----------------------
Precious metal ores and concentrates. 2.5 2.5 5
----------------------
Rates of GST 109

---------------------- (%) (%) (%)
---------------------- Other ores and concentrates 2.5 2.5 5
Granulated slag (slag sand) from the manufacture of
---------------------- iron or steel 2.5 2.5 5
---------------------- Bio-gas 2.5 2.5 5
Coal; briquettes, ovoids and similar solid fuels
---------------------- manufactured from coal 2.5 2.5 5
---------------------- Lignite, whether or not agglomerated, excluding jet 2.5 2.5 5
Peat (including peat litter), whether or not
---------------------- agglomerated 2.5 2.5 5
---------------------- Coke and semi coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon 2.5 2.5 5
---------------------- Coal gas, water gas, producer gas and similar gases,
---------------------- other than petroleum gases and other gaseous
hydrocarbons 2.5 2.5 5
---------------------- Tar distilled from coal, from lignite or from peat 2.5 2.5 5
---------------------- Kerosene PDS 2.5 2.5 5
Liquefied Propane and Butane mixture, Liquefied
---------------------- Propane, Liquefied Butane and Liquefied Petroleum
Gases (LPG) for supply to household domestic
----------------------
consumers or to non-domestic exempted category
---------------------- (NDEC) customers by the Indian Oil Corporation
Limited, Hindustan petroleum Corporation Limited
---------------------- or Bharat Petroleum Corporation Limited. 2.5 2.5 5
---------------------- Thorium oxalate 2.5 2.5 5
Enriched KBF4 (enriched potassium fluroborate) 2.5 2.5 5
---------------------- Enriched elemental boron 2.5 2.5 5
---------------------- Nuclear fuel 2.5 2.5 5
Nuclear grade sodium 2.5 2.5 5
----------------------
Heavy water and other nuclear fuels 2.5 2.5 5
---------------------- Compressed air 2.5 2.5 5
Insulin 2.5 2.5 5
----------------------
Animal or Human Blood Vaccines 2.5 2.5 5
---------------------- Diagnostic kits for detection of all types of hepatitis 2.5 2.5 5
---------------------- Desferrioxamine injection or deferiprone 2.5 2.5 5
Cyclosporin 2.5 2.5 5
---------------------- Medicaments (including veterinary medicaments)
---------------------- used in bio-chemic systems and not bearing a brand
name 2.5 2.5 5
----------------------

(%) (%) (%) ----------------------
Oral re-hydration salts 2.5 2.5 5 ----------------------
Drugs or medicines including their salts and esters
and diagnostic test kits, specified in List 1 appended ----------------------
to this Schedule 2.5 2.5 5 ----------------------
Formulations manufactured from the bulk drugs
specified in List 2 appended to this Schedule 2.5 2.5 5 ----------------------
All goods i.e. animal or vegetable fertilisersor organic ----------------------
fertilisers put up in unit containers and bearing a
brand name 2.5 2.5 5 ----------------------
Wattle extract, quebracho extract, chestnut extract 2.5 2.5 5
----------------------
Enzymatic preparations for pre-tanning 2.5 2.5 5
Agarbatti 2.5 2.5 5 ----------------------
Sulphonated castor oil, fish oil or sperm oil 2.5 2.5 5 ----------------------
Handmade safety matches 2.5 2.5 5
Natural rubber, balata, gutta-percha, guayule, chicle ----------------------
and similar natural gums, in primary forms or in ----------------------
plates, sheets or strip 2.5 2.5 5
Toy balloons made of natural rubber latex 2.5 2.5 5 ----------------------
Pneumatic tyres or inner tubes, of rubber, of a kind ----------------------
used on / in bicycles, cycle -rickshaws and three
wheeled powered cycle rickshaws 2.5 2.5 5 ----------------------
Erasers 2.5 2.5 5
----------------------
Raw hides and skins of bovine (including buffalo) or
equine animals (fresh, or salted, dried, limed, pickled ----------------------
or otherwise preserved, but not tanned, parchment-
dressed or further prepared), whether or not dehaired ----------------------
or split 2.5 2.5 5 ----------------------
Raw skins of sheep or lambs (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned, ----------------------
parchment-dressed or further prepared), whether or
----------------------
not with wool on or split 2.5 2.5 5
Other raw hides and skins (fresh, or salted, dried, ----------------------
limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether or ----------------------
not dehaired or split 2.5 2.5 5 ----------------------
Tanned or crust hides and skins of bovine (including
buffalo) or equine animals, without hair on, whether ----------------------
or not split, but not further prepared 2.5 2.5 5
----------------------
Tanned or crust skins of sheep or lambs, without wool
on, whether or not split, but not further prepared 2.5 2.5 5 ----------------------
Rates of GST 111

---------------------- (%) (%) (%)
---------------------- Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but not
---------------------- further prepared 2.5 2.5 5
---------------------- Wood in chips or particles; sawdust and wood waste
and scrap, whether or not agglomerated in logs,
---------------------- briquettes, pellets or similar forms 2.5 2.5 5
Newsprint, in rolls or sheets 2.5 2.5 5
----------------------
Kites 2.5 2.5 5
---------------------- Brochures, leaflets and similar printed matter, whether
or not in single sheets 2.5 2.5 5
----------------------
Silk yarn 2.5 2.5 5
---------------------- Woven fabrics of silk or of silk waste 2.5 2.5 5
---------------------- Garneted stock of wool or of fine or coarse animal
hair, shoddy wool 2.5 2.5 5
---------------------- Wool and fine or coarse animal hair, carded or combed 2.5 2.5 5
---------------------- Yarn of wool or of animal hair 2.5 2.5 5
Woven fabrics of wool or of animal hair 2.5 2.5 5
---------------------- Cotton and Cotton waste 2.5 2.5 5
---------------------- Cotton sewing thread, whether or not put up for retail
sale 2.5 2.5 5
---------------------- Cotton yarn [other than khadi yarn] 2.5 2.5 5
---------------------- Woven fabrics of cotton 2.5 2.5 5
All goods i.e. flax, raw or processed but not spun; flax
---------------------- tow and waste (including yarn waste and garneted
---------------------- stock) 2.5 2.5 5
True hemp (Cannabis sativa L), raw or processed but
---------------------- not spun; tow and waste of true hemp (including yarn
waste and garneted stock) 2.5 2.5 5
----------------------
All goods i.e. textile bast fibres [other than jute fibres,
---------------------- raw or processed but not spun]; tow and waste of
these fibres (including yarn waste and garneted stock) 2.5 2.5 5
----------------------
All goods [other than coconut coir fibre] including
---------------------- yarn of flax, jute, other textile bast fibres, other
vegetable textile fibres; paper yarn 2.5 2.5 5
---------------------- Woven fabrics of other vegetable textile fibres, paper
---------------------- yarn 2.5 2.5 5
Woven fabrics of manmade textile materials 2.5 2.5 5
---------------------- Woven fabrics of manmade staple fibres 2.5 2.5 5
---------------------- Coir mats, matting and floor covering 2.5 2.5 5

(%) (%) (%) ----------------------
Embroidery or zari articles, that is to say,- imi, zari, ----------------------
kasab, saima, dabka, chumki, gotasitara, naqsi, kora,
glass beads, badla, glzal 2.5 2.5 5 ----------------------
Knitted or crocheted fabrics [All goods] 2.5 2.5 5 ----------------------
Articles of apparel and clothing accessories, knitted
----------------------
or crocheted, of sale value not exceeding ` 1000 per
piece 2.5 2.5 5 ----------------------
Articles of apparel and clothing accessories, not
----------------------
knitted or crocheted, of sale value not exceeding
` 1000 per piece 2.5 2.5 5 ----------------------
Other made up textile articles, sets, worn clothing
----------------------
and worn textile articles and rags, of sale value not
exceeding ` 1000 per piece 2.5 2.5 5 ----------------------
Footwear having a retail sale price not exceeding
----------------------
`500 per pair, provided that such retail sale price is
indelibly marked or embossed on the footwear itself. 2.5 2.5 5 ----------------------
Bricks of fossil meals or similar siliceous earths 2.5 2.5 5
----------------------
Building bricks 2.5 2.5 5
Earthen or roofing tiles 2.5 2.5 5 ----------------------
Glass beads. 2.5 2.5 5 ----------------------

Pawan Chakki that is Air Based Atta Chakki 2.5 2.5 5 ----------------------
Hand pumps and parts thereof 2.5 2.5 5
----------------------
Solar water heater and system 2.5 2.5 5
Machines for cleaning, sorting or grading, seed, grain ----------------------
or dried leguminous vegetables; machinery used ----------------------
in milling industry or for the working of cereals or
dried leguminous vegetables other than farm type ----------------------
machinery and parts thereof 2.5 2.5 5
----------------------
Following renewable energy devices & parts for their
manufacture 2.5 2.5 5 ----------------------
Rail locomotives powered from an external source of
----------------------
electricity or by electric accumulators 2.5 2.5 5
Other rail locomotives; locomotive tenders; such as ----------------------
Diesel-electric locomotives, Steam locomotives and
----------------------
tenders thereof 2.5 2.5 5
Self-propelled railway or tramway coaches, vans and ----------------------
trucks, other than those of heading 8604 2.5 2.5 5
----------------------
Rates of GST 113

---------------------- (%) (%) (%)
---------------------- Railway or tramway maintenance or service vehicles,
whether or not self-propelled (for example, workshops,
---------------------- cranes, ballast tampers, trackliners, testing coaches
---------------------- and track inspection vehicles) 2.5 2.5 5
Railway or tramway passenger coaches, not self-
---------------------- propelled; luggage vans, post office coaches and other
---------------------- special purpose railway or tramway coaches, not self-
propelled (excluding those of heading 8604) 2.5 2.5 5
---------------------- Railway or tramway goods vans and wagons, not self-
---------------------- propelled 2.5 2.5 5
Parts of railway or tramway locomotives or rolling-
---------------------- stock; such as Bogies, bissel-bogies, axles and wheels,
---------------------- and parts thereof 2.5 2.5 5
Railway or tramway track fixtures and fittings;
---------------------- mechanical (including electro-mechanical) signalling,
---------------------- safety or traffic control equipment for railways,
tramways, roads, inland waterways, parking facilities,
---------------------- port installations or airfields; parts of the foregoing 2.5 2.5 5
---------------------- Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled 2.5 2.5 5
----------------------
Other aircraft (for example, helicopters, aeroplanes),
---------------------- other than those for personal use. 2.5 2.5 5
Parts of goods of heading 8802 2.5 2.5 5
----------------------
Cruise ships, excursion boats, ferry-boats, cargo
---------------------- ships, barges and similar vessels for the transport of
persons or goods 2.5 2.5 5
----------------------
Fishing vessels; factory ships and other vessels for
---------------------- processing or preserving fishery products 2.5 2.5 5
---------------------- Tugs and pusher craft 2.5 2.5 5
---------------------- Light-vessels, fire-floats, dredgers, floating cranes and

other vessels the navigability of which is subsidiary
---------------------- to their main function; floating docks; floating or
submersible drilling or production platforms 2.5 2.5 5
----------------------
Other vessels, including warships and lifeboats other
---------------------- than rowing boats 2.5 2.5 5
---------------------- Other floating structures (for example, rafts, tanks,

coffer-dams, landing-stages, buoys and beacons) 2.5 2.5 5
----------------------

(%) (%) (%) ----------------------
Parts of goods of headings 8901, 8902, 8904, 8905, ----------------------
8906, 8907 2.5 2.5 5
----------------------
Coronary stents and coronary stent systems for use
with cardiac catheters 2.5 2.5 5 ----------------------
Artificial kidney 2.5 2.5 5 ----------------------
Disposable sterilized dialyzer or micro barrier of
artificial kidney 2.5 2.5 5 ----------------------
Parts of the following goods, namely:- 2.5 2.5 5 ----------------------

Assistive devices, rehabilitation aids and other goods ----------------------
for disabled, specified in List 3 appended to this
Schedule 2.5 2.5 5 ----------------------
Kerosene pressure lantern 2.5 2.5 5 ----------------------
Parts of kerosene pressure lanterns including gas
----------------------
mantles 2.5 2.5 5
Broomsticks 2.5 2.5 5 ----------------------
Postage or revenue stamps, stamp-postmarks, first- ----------------------
day covers, postal stationery (stamped paper), and the
like, used or unused, other than those of heading 4907 2.5 2.5 5 ----------------------
Numismatic coins 2.5 2.5 5 ----------------------
Drugs or medicines including their salts and esters and ----------------------
diagnostic test kits specified at S.No.180 above and
Formulations specified at S.No.181 above, intended ----------------------
for personal use. 2.5 2.5 5
----------------------
Mineral or chemical fertilisers, nitrogenous, other than
those which are clearly not to be used as fertilizers 2.5 2.5 5 ----------------------
Mineral or chemical fertilisers, phosphatic, other than ----------------------
those which are clearly not to be used as fertilizers 2.5 2.5 5
Mineral or chemical fertilisers, potassic, other than ----------------------
those which are clearly not to be used as fertilizers 2.5 2.5 5 ----------------------
Mineral or chemical fertilisers containing two or three
----------------------
of the fertilising elements nitrogen, phosphorus and
potassium; other fertilisers; goods of this Chapter ----------------------
in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg, other than those which ----------------------
are clearly not to be used as fertilizers 2.5 2.5 5
----------------------
----------------------
Rates of GST 115

Notes 8.6 GOODS AT 12% RATE
---------------------- CGST SGST IGST
----------------------
(%) (%) (%)
---------------------- Live horses 6 6 12
Meat of bovine animals, frozen and put up in unit
----------------------
containers 6 6 12
---------------------- Meat of swine, frozen and put up in unit containers 6 6 12
Meat of sheep or goats, frozen and put up in unit
----------------------
containers 6 6 12
---------------------- Meat of horses, asses, mules or hinnies, frozen and put
up in unit containers 6 6 12
----------------------
Edible offal of bovine animals, swine, sheep, goats,
---------------------- horses, asses, mules or hinnies, frozen and put up in
unit containers 6 6 12
---------------------- Meat and edible offal, of the poultry of heading 0105,
---------------------- frozen and put up in unit containers 6 6 12
Other meat and edible meat offal, frozen and put up in
---------------------- unit containers 6 6 12
---------------------- Pig fat, free of lean meat, and poultry fat, not rendered
or otherwise extracted, frozen and put up in unit
---------------------- containers 6 6 12
Pig fat, free of lean meat, and poultry fat, not rendered
----------------------
or otherwise extracted, salted, in brine, dried or
---------------------- smoked, put up in unit containers 6 6 12
Meat and edible meat offal, salted, in brine, dried or
---------------------- smoked put up in unit containers; edible flours and
---------------------- meals of meat or meat offal put up in unit containers 6 6 12
Cheese 6 6 12
---------------------- Brazil nuts, dried, whether or not shelled or peeled 6 6 12
---------------------- Other nuts, dried, whether or not shelled or peeled,
such as Almonds, Hazelnuts or filberts (Coryius
---------------------- spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.) [other than
----------------------
dried areca nuts] 6 6 12
---------------------- Dates, figs, pineapples, avocados, guavas, mangoes
and mangosteens, dried 6 6 12
----------------------
Fruit, dried, other than that of headings 0801 to 0806;
---------------------- mixtures of nuts or dried fruits of Chapter 8 6 6 12
Starches; inulin 6 6 12
----------------------

(%) (%) (%) ----------------------
Pig fats (including lard) and poultry fat, other than that ----------------------
of heading 0209 or 1503 6 6 12
Fats of bovine animals, sheep or goats, other than ----------------------
those of heading 1503 6 6 12 ----------------------
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow
oil, not emulsified or mixed or otherwise prepared 6 6 12 ----------------------
Fats and oils and their fractions, of fish or marine ----------------------
mammals, whether or not refined, but not chemically
modified 6 6 12 ----------------------
Wool grease and fatty substances derived therefrom
----------------------
(including lanolin) 6 6 12
Other animal fats and oils and their fractions, whether ----------------------
or not refined, but not chemically modified 6 6 12
----------------------
Animal fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified ----------------------
or elaidinised, whether or not refined, but not further
prepared. 6 6 12 ----------------------
Edible mixtures or preparations of animal fats or ----------------------
animal oils or of fractions of different animal fats or
animal oils of this Chapter, other than edible fats or ----------------------
oils or their fractions of heading 1516 6 6 12
----------------------
Animal fats and animal oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised ----------------------
by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading ----------------------
1516; inedible mixtures or preparations of animal or
----------------------
vegetable fats or oils or of fractions of different fats or
oils of this chapter, not elsewhere specified of included 6 6 12 ----------------------
Sausages and similar products, of meat, meat offal or
blood; food preparations based on these products 6 6 12 ----------------------
Other prepared or preserved meat, meat offal or blood 6 6 12 ----------------------
Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates 6 6 12 ----------------------
Prepared or preserved fish; caviar and caviar substitutes ----------------------
prepared from fish eggs 6 6 12
Crustaceans, molluscs and other aquatic invertebrates ----------------------
prepared or preserved 6 6 12 ----------------------
Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid 6 6 12 ----------------------
----------------------
Rates of GST 117

---------------------- (%) (%) (%)
---------------------- Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid 6 6 12
---------------------- Mushrooms and truffles, prepared or preserved
---------------------- otherwise than by vinegar or acetic acid 6 6 12
Other vegetables prepared or preserved otherwise than
---------------------- by vinegar or acetic acid, frozen, other than products
of heading 2006 6 6 12
----------------------
Other vegetables prepared or preserved otherwise
---------------------- than by vinegar or acetic acid, not frozen, other than
products of heading 2006 6 6 12
----------------------
Vegetables, fruit, nuts, fruit-peel and other parts
---------------------- of plants, preserved by sugar (drained, glacé or
crystallised) 6 6 12
---------------------- Jams, fruit jellies, marmalades, fruit or nut purée and
---------------------- fruit or nut pastes, obtained by cooking, whether or
not containing added sugar or other sweetening matter 6 6 12
---------------------- Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing
----------------------
added sugar or other sweetening matter or spirit, not
---------------------- elsewhere specified or included; such as Ground-nuts,
Cashew nut, roasted, salted or roasted and salted, Other
---------------------- roasted nuts and seeds, squash of Mango, Lemon,
Orange, Pineapple or other fruits 6 6 12
----------------------
Fruit juices (including grape must) and vegetable
---------------------- juices, unfermented and not containing added spirit,
whether or not containing added sugar or other
---------------------- sweetening matter. 6 6 12
---------------------- Roasted chicory and other roasted coffee substitutes,
and extracts, essences and concentrates thereof 6 6 12
---------------------- Yeasts and prepared baking powders 6 6 12
---------------------- Sauces and preparations therefor [other than Curry
paste; mayonnaise and salad dressings; mixed
---------------------- condiments and mixed seasoning 6 6 12
---------------------- Texturised vegetable proteins (soya bari) and Bari
made of pulses including mungodi 6 6 12
---------------------- Namkeens, bhujia, mixture, chabena and similar
edible preparations in ready for consumption form 6 6 12
----------------------
Soya milk drinks 6 6 12
---------------------- Fruit pulp or fruit juice based drinks 6 6 12
----------------------

(%) (%) (%) ----------------------
Tender coconut water put up in unit container and ----------------------
bearing a registered brand name 6 6 12
----------------------
Beverages containing milk 6 6 12
Marble and travertine blocks 6 6 12 ----------------------
Granite blocks 6 6 12 ----------------------

Anaesthetics 6 6 12 ----------------------
Potassium Iodate 6 6 12
----------------------
Steam 6 6 12
----------------------
Micronutrients, which are covered under serial
number 1(f) of Schedule 1, Part (A) of the Fertilizer ----------------------
Control Order, 1985 and are manufactured by the
manufacturers which are registered under the ----------------------
Fertilizer Control Order, 1985 6 6 12
----------------------
Iodine 6 6 12
----------------------
Medicinal grade hydrogen peroxide 6 6 12
Gibberellic acid 6 6 12 ----------------------
Glands and other organs for organo-therapeutic uses, ----------------------
dried, whether or not powdered; extracts of glands
or other organs or of their secretions for organo- ----------------------
therapeutic uses; heparin and its salts; other human ----------------------
or animal substances prepared for therapeutic or
prophylactic uses, not elsewhere specified or included 6 6 12 ----------------------
Animal blood prepared for therapeutic, prophylactic ----------------------
or diagnostic uses; antisera and other blood fractions
and modified immunological products, whether or ----------------------
not obtained by means of biotechnological processes;
toxins, cultures of micro-organisms (excluding yeasts) ----------------------
and similar products 6 6 12 ----------------------
Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of two or more constituents ----------------------
which have been mixed together for therapeutic or ----------------------
prophylactic uses, not put up in measured doses or in
forms or packings for retail sale, including Ayurvaedic, ----------------------
Unani, Siddha, homoeopathic or Bio-chemic systems
medicaments 6 6 12 ----------------------
----------------------
----------------------
Rates of GST 119

---------------------- (%) (%) (%)
---------------------- Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of mixed or unmixed
---------------------- products for therapeutic or prophylactic uses, put
up in measured doses (including those in the form
----------------------
of transdermal administration systems) or in forms
---------------------- or packings for retail sale, including Ayurvaedic,
Unani, homoeopathic siddha or Bio-chemic systems
---------------------- medicaments, put up for retail sale 6 6 12
---------------------- Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices),
---------------------- impregnated or coated with pharmaceutical substances
or put up in forms or packings for retail sale for
---------------------- medical, surgical, dental or veterinary purposes 6 6 12
---------------------- Pharmaceutical goods specified in Note 4 to this
Chapter [i.e. Sterile surgical catgut, similar sterile
---------------------- suture materials (including sterile absorbable surgical
or dental yarns) and sterile tissue adhesives for surgical
----------------------
wound closure; sterile laminaria and sterile laminaria
---------------------- tents; sterile absorbable surgical or dental haemostatics;
sterile surgical or denatal adhesion barriers, whether
---------------------- or not absorbable; Waste pharmaceuticals] [other than
contraceptives] 6 6 12
----------------------
Fountain pen ink 6 6 12
---------------------- Ball pen ink 6 6 12
---------------------- Tooth powder 6 6 12
Odoriferous preparations which operate by burning
---------------------- [other than agarbattis] 6 6 12
---------------------- Following goods namely:- 6 6 12
Candles, tapers and the like 6 6 12
---------------------- Photographic plates and film for x-ray for medical use 6 6 12
---------------------- Photographic plates and films, exposed and developed,
other than cinematographic film 6 6 12
---------------------- Photographic plates and films, exposed and developed,
---------------------- whether or not incorporating sound track or consisting
only of sound track, other than feature films. 6 6 12
---------------------- Silicon wafers 6 6 12
---------------------- All diagnostic kits and reagents 6 6 12
Feeding bottles 6 6 12
---------------------- Plastic beads 6 6 12
---------------------- Latex Rubber Thread 6 6 12

(%) (%) (%) ----------------------
Nipples of feeding bottles 6 6 12 ----------------------
Surgical rubber gloves or medical examination rubber
gloves 6 6 12 ----------------------
Leather further prepared after tanning or crusting, ----------------------
including parchment-dressed leather, of bovine
(including buffalo) or equine animals, without hair on, ----------------------
whether or not split, other than leather of heading 4114 6 6 12
----------------------
Leather further prepared after tanning or crusting,
including parchment-dressed leather, of sheep or ----------------------
lamb, without wool on, whether or not split, other than
leather of heading 4114 6 6 12 ----------------------
Leather further prepared after tanning or crusting, ----------------------
including parchment-dressed leather, of other animals,
without wool or hair on, whether or not split, other ----------------------
than leather of heading 4114 6 6 12
----------------------
Chamois (including combination chamois) leather;
patent leather and patent laminated leather; metallised ----------------------
leather 6 6 12
----------------------
Composition leather with a basis of leather or leather
fibre, in slabs, sheets or strip, whether or not in rolls; ----------------------
parings and other waste of leather or of composition
leather, not suitable for the manufacture of leather ----------------------
articles; leather dust, powder and flour 6 6 12
----------------------
Gloves specially designed for use in sports 6 6 12
The following goods, namely: — 6 6 12 ----------------------
Hoopwood; split poles; piles, pickets and stakes of ----------------------
wood, pointed but not sawn lengthwise; wooden sticks,
roughly trimmed but not turned, bent or otherwise ----------------------
worked, suitable for the manufacture of walking-
sticks, umbrellas, tool handles or the like 6 6 12 ----------------------
Wood wool; wood flour 6 6 12 ----------------------
Railway or tramway sleepers (cross-ties) of wood 6 6 12
----------------------
Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for similar ----------------------
laminated wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed, sanded, spliced ----------------------
or end-jointed, of a thickness not exceeding 6 mm [for
----------------------
match splints] 6 6 12
----------------------
----------------------
Rates of GST 121

---------------------- (%) (%) (%)
---------------------- Packing cases, boxes, crates, drums and similar
packings, of wood; cable-drums of wood; pallets, box
---------------------- pallets and other load boards, of wood; pallet collars
of wood 6 6 12
----------------------
Casks, barrels, vats, tubs and other coopers' products
---------------------- and parts thereof, of wood, including staves 6 6 12
Tools, tool bodies, tool handles, broom or brush bodies
----------------------
and handles, of wood; boot or shoe lasts and trees, of
---------------------- wood 6 6 12
Wood marquetry and inlaid wood; caskets and cases
---------------------- for jewellery or cutlery, and similar articles, of wood;
---------------------- statuettes and other ornaments, of wood; wooden
articles of furniture not falling in Chapter 94 6 6 12
---------------------- Other articles of wood; such as clothes hangers,
Spools, cops, bobbins, sewing thread reels and the
----------------------
like of turned wood for various textile machinery,
---------------------- Match splints, Pencil slats, Parts of wood, namely
oars, paddles and rudders for ships, boats and other
---------------------- similar floating structures, Parts of domestic decorative
articles used as tableware and kitchenware [other
----------------------
than Wood paving blocks, articles of densified wood
---------------------- not elsewhere included or specified, Parts of domestic
decorative articles used as tableware and kitchenware] 6 6 12
---------------------- Natural cork, raw or simply prepared 6 6 12
---------------------- Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting materials,
---------------------- plaits and similar products of plaiting materials, bound
together in parallel strands or woven, in sheet form,
----------------------
whether or not being finished articles (for example,
---------------------- mats matting, screens) of vegetables materials such as
of Bamboo, of rattan, of Other Vegetable materials 6 6 12
---------------------- Basketwork, wickerwork and other articles, made
---------------------- directly to shape from plaiting materials or made up
from goods of heading 4601; articles of loofah 6 6 12
---------------------- Mechanical wood pulp 6 6 12
---------------------- Chemical wood pulp, dissolving grades 6 6 12
Chemical wood pulp, soda or sulphate, other than
---------------------- dissolving grades 6 6 12
---------------------- Chemical wood pulp, sulphite, other than dissolving
grades 6 6 12
----------------------

(%) (%) (%) ----------------------
Wood pulp obtained by a combination of mechanical ----------------------
and chemical pulping processes 6 6 12
Pulps of fibres derived from recovered (waste and ----------------------
scrap) paper or paperboard or of other fibrous cellulosic ----------------------
material 6 6 12
Recovered (waste and scrap) paper or paperboard 6 6 12 ----------------------
Uncoated paper and paperboard, of a kind used for ----------------------
writing, printing or other graphic purposes, and non
perforated punch-cards and punch tape paper, in rolls ----------------------
or rectangular (including square) sheets, of any size,
other than paper of heading 4801 or 4803; hand-made ----------------------
paper and paperboard 6 6 12 ----------------------
Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803 6 6 12 ----------------------
Other uncoated paper and paperboard, in rolls or sheets, ----------------------
not further worked or processed than as specified in
Note 3 to this Chapter 6 6 12 ----------------------
Greaseproof papers 6 6 12
----------------------
Glassine papers 6 6 12
Composite paper and paperboard (made by sticking ----------------------
flat layers of paper or paperboard together with an
----------------------
adhesive), not surface-coated or impregnated, whether
or not internally reinforced, in rolls or sheets 6 6 12 ----------------------
Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled, embossed ----------------------
or perforated, in rolls or sheets, other than paper of the ----------------------
kind described in heading 4803 6 6 12
Paper and paperboard, coated on one or both sides with ----------------------
kaolin (China clay) or other inorganic substances, with
----------------------
or without a binder, and with no other coating, whether
or not surface-coloured, surface-decorated or printed, ----------------------
in rolls or rectangular (including square) sheets of any
size 6 6 12 ----------------------
Aseptic packaging paper 6 6 12 ----------------------
Boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment of ----------------------
paper stationery 6 6 12
----------------------
Cartons, boxes and cases of corrugated paper or paper
board 6 6 12 ----------------------
----------------------
Rates of GST 123

---------------------- (%) (%) (%)
---------------------- Exercise book, graph book, & laboratory note book
and notebooks 6 6 12
---------------------- Paper pulp moulded trays 6 6 12
---------------------- Paper splints for matches, whether or not waxed,
Asphaltic roofing sheets 6 6 12
---------------------- Music, printed or in manuscript, whether or not bound
---------------------- or illustrated 6 6 12
Plans and drawings for architectural, engineering,
---------------------- industrial, commercial, topographical or similar
purposes, being originals drawn by hand; hand-written
----------------------
texts; photographic reproductions on sensitised paper
---------------------- and carbon copies of the foregoing 6 6 12
Unused postage, revenue or similar stamps of current
---------------------- or new issue in the country in which they have, or
---------------------- will have, a recognised face value; stamp-impressed
paper; banknotes; cheque forms; stock, share or bond
---------------------- certificates and similar documents of title 6 6 12
Transfers (decalcomanias) 6 6 12
----------------------
Printed or illustrated postcards; printed cards bearing
---------------------- personal greetings, messages or announcements,
whether or not illustrated, with or without envelopes
---------------------- or trimmings 6 6 12
---------------------- Calendars of any kind, printed, including calendar
blocks 6 6 12
---------------------- Other printed matter, including printed pictures and
---------------------- photographs; such as Trade advertising material,
Commercial catalogues and the like, printed Posters,
---------------------- Commercial catalogues, Printed inlay cards, Pictures,
designs and photographs, Plan and drawings for
---------------------- architectural engineering, industrial, commercial,
---------------------- topographical or similar purposes reproduced with the
aid of computer or any other devices 6 6 12
---------------------- Wadding of textile materials and articles thereof; such
as Absorbent cotton wool 6 6 12
----------------------
Felt, whether or not impregnated, coated, covered or
---------------------- laminated 6 6 12
Nonwovens, whether or not impregnated, coated,
----------------------
covered or laminated 6 6 12
----------------------
----------------------

(%) (%) (%) ----------------------
Rubber thread and cord, textile covered; textile ----------------------
yarn, and strip and the like of heading 5404 or 5405,
impregnated, coated, covered or sheathed with rubber ----------------------
or plastics 6 6 12
----------------------
Metallised yarn, whether or not gimped, being textile
yarn, or strip or the like of heading 5404 or 5405, ----------------------
combined with metal in the form of thread, strip or
powder or covered with metal; such as Real zari thread ----------------------
(gold) and silver thread, combined with textile thread), ----------------------
Imitation zari thread 6 6 12
Gimped yarn, and strip and the like of heading 5404 or ----------------------
5405, gimped (other than those of heading 5605 and
----------------------
gimped horsehair yarn); chenille yarn (including flock
chenille yarn); loop wale-yarn 6 6 12 ----------------------
Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated, ----------------------
coated, covered or sheathed with rubber or plastics 6 6 12 ----------------------
Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile materials 6 6 12 ----------------------
Articles of yarn, strip or the like of heading 5404 or ----------------------
5405, twine, cordage, rope or cables, not elsewhere
specified or included 6 6 12 ----------------------
Carpets and other textile floor coverings, knotted,
----------------------
whether or not made up 6 6 12
Carpets and other textile floor coverings, woven, not ----------------------
tufted or flocked, whether or not made up, including
“Kelem”, “Schumacks”, “Karamanie” and similar ----------------------
hand-woven rugs 6 6 12 ----------------------
Carpets and other textile floor coverings, tufted,
whether or not made up 6 6 12 ----------------------
Carpets and other textile floor coverings, of felt, not ----------------------
tufted or flocked, whether or not made up 6 6 12
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 6 6 12 ----------------------
Woven pile fabrics and chenille fabrics, other than
fabrics of heading 5802 or 5806 6 6 12 ----------------------
Terry towelling and similar woven terry fabrics, other ----------------------
than narrow fabrics of heading 5806; tufted textile
fabrics, other than products of heading 5703 6 6 12 ----------------------
Rates of GST 125

---------------------- (%) (%) (%)
---------------------- Gauze, other than narrow fabrics of heading 5806 6 6 12
Tulles and other net fabrics, not including woven,
---------------------- knitted or crocheted fabrics; lace in the piece, in strips
---------------------- or in motifs, other than fabrics of headings 6002 to
6006 6 6 12
---------------------- Hand-woven tapestries of the type Gobelins, Flanders,
Aubusson, Beauvais and the like, and needle-worked
----------------------
tapestries (for example, petit point, cross stitch),
---------------------- whether or not made up 6 6 12
Narrow woven fabrics, other than goods of heading
---------------------- 5807; narrow fabrics consisting of warp without weft
---------------------- assembled by means of an adhesive (bolducs) 6 6 12
Labels, badges and similar articles of textile materials,
---------------------- in the piece, in strips or cut to shape or size, not
embroidered 6 6 12
----------------------
Braids in the piece; ornamental trimmings in the piece,
---------------------- without embroidery, other than knitted or crocheted;
tassels, pompons and similar articles 6 6 12
----------------------
Woven fabrics of metal thread and woven fabrics of
---------------------- metallised yarn of heading 5605, of a kind used in
apparel, as furnishing fabrics or for similar purposes,
---------------------- not elsewhere specified or included; such as Zari
borders [other than Embroidery or zari articles, that
----------------------
is to say,- imi, zari, kasab, saima, dabka, chumki, gota
---------------------- sitara, naqsi, kora, glass beads, badla, glzal] 6 6 12
Embroidery in the piece, in strips or in motifs,
---------------------- Embroidered badges, motifs and the like [other than
---------------------- Embroidery or zari articles, that is to say,- imi, zari,
kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
---------------------- glass beads, badla, glzal] 6 6 12
Quilted textile products in the piece, composed of
----------------------
one or more layers of textile materials assembled
---------------------- with padding by stitching or otherwise, other than
embroidery of heading 5810 6 6 12
---------------------- Textile fabrics coated with gum or amylaceous
---------------------- substances, of a kind used for the outer covers of books
or the like; tracing cloth; prepared painting canvas;
---------------------- buckram and similar stiffened textile fabrics of a kind
used for hat foundations 6 6 12
----------------------
Tyre cord fabric of high tenacity yarn of nylon or other
---------------------- polyamides, polyesters or viscose rayon 6 6 12

(%) (%) (%) ----------------------
Textile fabrics impregnated, coated, covered or ----------------------
laminated with plastics, other than those of heading
5902 6 6 12 ----------------------
Linoleum, whether or not cut to shape; floor coverings ----------------------
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape 6 6 12 ----------------------
Textile wall coverings 6 6 12
----------------------
Rubberised textile fabrics, other than those of heading
5902 6 6 12 ----------------------
Textile fabrics otherwise impregnated, coated or
----------------------
covered; painted canvas being theatrical scenery,
studio back-cloths or the like 6 6 12 ----------------------
Textile wicks, woven, plaited or knitted , for lamps,
stoves, lighters, candles or the like; incandescent gas ----------------------
mantles and tubular knitted gas mantle fabric therefor, ----------------------
whether or not impregnated 6 6 12
Textile hose piping and similar textile tubing, with or ----------------------
without lining, armour or accessories of other materials 6 6 12
----------------------
Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated, covered ----------------------
or laminated with plastics, or reinforced with metal or
other material 6 6 12 ----------------------
Textile products and articles, for technical uses, specified ----------------------
in Note 7 to this Chapter; such as Textile fabrics, felt and
felt-lined woven fabrics, coated, covered or laminated ----------------------
with rubber, leather or other material, of a kind used for
----------------------
card clothing, and similar fabrics of a kind used for other
technical purposes, including narrow fabrics made of ----------------------
velvet impregnated with rubber, for covering weaving
spindles (weaving beams); Bolting cloth, whether or ----------------------
Not made up; Felt for cotton textile industries, woven;
----------------------
Woven textiles felt, whether or not impregnated or
coated, of a kind commonly used in other machines, ----------------------
Cotton fabrics and articles used in machinery and plant,
Jute fabrics and articles used in machinery or plant, ----------------------
Textile fabrics of metalised yarn of a kind commonly
----------------------
used in paper making or other machinery, Straining
cloth of a kind used in oil presses or the like, including ----------------------
that of human hair, Paper maker's felt, woven, Gaskets,
washers, polishing discs and other machinery parts of ----------------------
textile articles 6 6 12
----------------------
Rates of GST 127

---------------------- (%) (%) (%)
---------------------- Articles of apparel and clothing accessories, knitted or
crocheted, of sale value exceeding ` 1000 per piece 6 6 12
---------------------- Articles of apparel and clothing accessories, not knitted
---------------------- or crocheted, of sale value exceeding ` 1000 per piece 6 6 12
Other made up textile articles, sets, worn clothing and
---------------------- worn textile articles and rags, of sale value exceeding
` 1000 per piece 6 6 12
----------------------
Umbrellas and sun umbrellas (including walking-stick
---------------------- umbrellas, garden umbrellas and similar umbrellas) 6 6 12
Walking-sticks, seat-sticks, whips, riding-crops and
----------------------
the like 6 6 12
---------------------- Parts, trimmings and accessories of articles of heading
6601 or 6602 6 6 12
----------------------
Skins and other parts of birds with their feathers or
---------------------- down, feathers, parts of feathers, down and articles
thereof (other than goods of heading 0505 and worked
---------------------- quills and scapes) 6 6 12
---------------------- Sand lime bricks 6 6 12
Fly ash bricks and fly ash blocks 6 6 12
---------------------- Glasses for corrective spectacles and flint buttons 6 6 12
---------------------- Globes for lamps and lanterns, Founts for kerosene
wick lamps, Glass chimneys for lamps and lanterns 6 6 12
---------------------- Mathematical boxes, geometry boxes and colour
---------------------- boxes, pencil sharpeners 6 6 12
Animal shoe nails 6 6 12
---------------------- Sewing needles 6 6 12
---------------------- Kerosene burners, kerosene stoves and wood burning
stoves of iron or steel 6 6 12
---------------------- Table, kitchen or other household articles of iron &
---------------------- steel; Utensils 6 6 12
Table, kitchen or other household articles of copper;
---------------------- Utensils 6 6 12
---------------------- Table, kitchen or other household articles of aluminium;
Utensils 6 6 12
---------------------- Knives with cutting blades, serrated or not (including
pruning knives), other than knives of heading 8208,
----------------------
and blades therefor 6 6 12
---------------------- Paper knives, Pencil sharpeners and blades therefor 6 6 12
----------------------

(%) (%) (%) ----------------------
Spoons, forks, ladles, skimmers, cake-servers, fish- ----------------------
knives, butter-knives, sugar tongs and similar kitchen
or tableware 6 6 12 ----------------------
Fuel elements (cartridges), non-irradiated, for nuclear ----------------------
reactors 6 6 12
Fixed Speed Diesel Engines of power not exceeding ----------------------
15HP 6 6 12
----------------------
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 6 6 12 ----------------------
Bicycle pumps 6 6 12 ----------------------
Other hand pumps 6 6 12
----------------------
Parts of air or vacuum pumps and compressors of
bicycle pumps 6 6 12 ----------------------
Agricultural, horticultural or forestry machinery for
soil preparation or cultivation; lawn or sports-ground ----------------------
rollers 6 6 12 ----------------------
Harvesting or threshing machinery, including straw
or fodder balers; grass or hay mowers; machines ----------------------
for cleaning, sorting or grading eggs, fruit or other
----------------------
agricultural produce, other than machinery of heading
8437 6 6 12 ----------------------
Milking machines and dairy machinery 6 6 12
----------------------
Other agricultural, horticultural, forestry, poultry-
keeping or bee-keeping machinery, including ----------------------
germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders 6 6 12 ----------------------
Sewing machines 6 6 12 ----------------------
Composting Machines 6 6 12
Telephones for cellular networks or for other wireless ----------------------
networks 6 6 12 ----------------------
Parts for manufacture of Telephones for cellular
networks or for other wireless networks 6 6 12 ----------------------
Two-way radio (Walkie talkie) used by defence, police ----------------------
and paramilitary forces etc. 6 6 12
LED lamps 6 6 12 ----------------------
Electrically operated vehicles, including two and three ----------------------
wheeled electric motor vehicles 6 6 12
----------------------
Rates of GST 129

---------------------- (%) (%) (%)
---------------------- Tractors (except road tractors for semi-trailers of
engine capacity more than 1800 cc) 6 6 12
---------------------- Bicycles and other cycles (including delivery tricycles),
not motorised 6 6 12
----------------------
Parts and accessories of bicycles and other cycles
---------------------- (including delivery tricycles), not motorised, of 8712 6 6 12
Self-loading or self-unloading trailers for agricultural
----------------------
purposes 6 6 12
---------------------- Hand propelled vehicles (e.g. hand carts, rickshaws
and the like); animal drawn vehicles 6 6 12
---------------------- Blood glucose monitoring system (Glucometer) and
---------------------- test strips 6 6 12
Patent Ductus Arteriousus / Atrial Septal Defect
---------------------- occlusion device 6 6 12
---------------------- Contact lenses; Spectacle lenses 6 6 12
Intraocular lens 6 6 12
---------------------- Spectacles, corrective 6 6 12
---------------------- Drawing and marking out instruments; Mathematical
calculating instruments; pantographs; Other drawing
---------------------- or marking out instruments 6 6 12
Instruments and appliances used in medical, surgical,
----------------------
dental or veterinary sciences, including scintigraphic
---------------------- apparatus, other electro-medical apparatus and sight-
testing instruments 6 6 12
---------------------- Mechano-therapy appliances; massage apparatus;
---------------------- psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
---------------------- respiration or other therapeutic respiration apparatus 6 6 12
Other breathing appliances and gas masks, excluding
---------------------- protective masks having neither mechanical parts nor
---------------------- replaceable filters 6 6 12
Orthopaedic appliances, including crutches, surgical
---------------------- belts and trusses; splints and other fracture appliances;
artificial parts of the body 6 6 12
----------------------
Apparatus based on the use of X-rays or of alpha, beta
---------------------- or gamma radiations, for medical, surgical, dental or
veterinary uses, including radiography or radiotherapy
---------------------- apparatus, X-ray tubes and other X-ray generators,
---------------------- high tension generators, control panels and desks,
screens, examinations or treatment tables, chairs and
---------------------- the light 6 6 12

(%) (%) (%) ----------------------
Coir products [except coir mattresses] 6 6 12 ----------------------
Products wholly made of quilted textile materials 6 6 12
----------------------
Hurricane lanterns, Kerosene lamp / pressure lantern,
petromax, glass chimney, and parts thereof 6 6 12 ----------------------
LED lights or fixtures including LED lamps 6 6 12
----------------------
LED (light emitting diode) driver and MCPCB (Metal
Core Printed Circuit Board) 6 6 12 ----------------------
Toys like tricycles, scooters, pedal cars etc. (including
parts and accessories thereof) [other than electronic ----------------------
toys] 6 6 12 ----------------------
Playing cards, chess board, carom board and other
board games, like ludo, etc. [other than Video game ----------------------
consoles and Machines] 6 6 12
----------------------
Sports goods other than articles and equipments for
general physical exercise 6 6 12 ----------------------
Fishing rods, fishing hooks, and other line fishing
----------------------
tackle; fish landing nets, butterfly nets and smilar nets;
decoy “birds” (other than those of heading 9208) and ----------------------
similar hunting or shooting requisites 6 6 12
Pens [other than Fountain pens, stylograph pens] 6 6 12 ----------------------
Pencils (including propelling or sliding pencils), ----------------------
crayons, pastels, drawing charcoals and tailor’s chalk 6 6 12
Combs, hair-slides and the like; hairpins, curling pins, ----------------------
curling grips, hair-curlers and the like, other than those ----------------------
of heading 8516, and parts thereof 6 6 12
Sanitary towels (pads) and tampons, napkins and ----------------------
napkin liners for babies and similar articles, of any
----------------------
material 6 6 12
Paintings, drawings and pastels, executed entirely by ----------------------
hand, other than drawings of heading 4906 and other
than hand-painted or hand-decorated manufactured ----------------------
articles; collages and similar decorative plaques 6 6 12 ----------------------
Original engravings, prints and lithographs 6 6 12
Original sculptures and statuary, in any material 6 6 12 ----------------------
Collections and collectors' pieces of zoological, ----------------------
botanical, mineralogical, anatomical, historical,
archaeological, paleontological, ethnographic or ----------------------
numismatic interest [other than numismatic coins] 6 6 12
----------------------
Antiques of an age exceeding one hundred years 6 6 12
----------------------
Rates of GST 131

---------------------- (%) (%) (%)
---------------------- Other Drugs and medicines intended for personal use 6 6 12
Lottery run by State Governments 6 6 12
----------------------
----------------------
Activity 1
----------------------
---------------------- List down at least five goods in each rate type of 0%, 0.25%, 3%, 5% and
12% under GST
----------------------
----------------------
----------------------
Fill in the blanks
----------------------
1. The government has kept a large number of items under ________
---------------------- tax slab.
2. Currently the lowest rate of GST is ______
----------------------
----------------------
Summary
----------------------
●● GST given its implications on earnings of companies.
---------------------- ●● The government has kept a large number of items under 18% tax slab.
---------------------- ●● The government categorised majority of the items under various tax slabs.
---------------------- ●● The GST slabs are pegged at 0.25%, 3%, 5%, 12%, 18% and 28%.
---------------------- Keywords
---------------------- ●● ates under GST: The GST slabs are pegged at 0.25%, 3%, 5%, 12%,
R
---------------------- 18% and 28%.

----------------------
1. Enumerate the goods of daily use under each tax rate category.
---------------------- 2. Comments on the differences in the tax rates in both VAT and GST.
----------------------
----------------------
----------------------
----------------------

Answer to check your progress Notes
----------------------
----------------------
Fill in the blanks
1. The government has kept a large number of items under 18% tax slab. ----------------------
2. Currently the lowest rate of GST is 0%. ----------------------
----------------------
Suggested Reading
----------------------
1. https://cbec-gst.gov.in
----------------------
2. https://www.bankbazaar.com/tax
3. http://www.idtc.icai.org ----------------------
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Rates of GST 133

Notes
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Rates and Impact of GST
UNIT
9
Structure:
9.1 Introduction
9.4 Impact of GST on Manufacturing Sector
9.5 Impact of GST on Service Sector
Summary
Keywords
Suggested reading
Rates and Impact of GST 135

Notes
Objectives
----------------------
----------------------
●● Understand the impact of GST on manufacturing sector
---------------------- ●● Understand the impact of GST on service sector
---------------------- ●● Learn the goods under high GST tax
---------------------- 9.1 INTRODUCTION

----------------------
In previous unit we hav discuused the goods coms under tax slab of 0%,
---------------------- 0.25%, 3%, 5% and 12%. In this unit we will learn the goods under remaining
tax slab i.e. 18% and 28%. Also we will highlight the impact of GST on
---------------------- manufacturing and service industry.
---------------------- 9.2 GOODS AT 18% RATE
---------------------- CGST SGST IGST
---------------------- Description of Goods Rate Rate Rate
(%) (%) (%)
---------------------- Malt, whether or not roasted 9 9 18
---------------------- Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and other mucilages
---------------------- and thickeners, whether or not modified, derived from
vegetable products. 9 9 18
----------------------
Bidi wrapper leaves (tendu) 9 9 18
---------------------- Indian katha 9 9 18
All goods i.e. Margarine, Linoxyn 9 9 18
----------------------
Glycerol, crude; glycerol waters and glycerol lyes 9 9 18
---------------------- Vegetable waxes (other than triglycerides), Beeswax,
other insect waxes and spermaceti, whether or not
----------------------
refined or coloured 9 9 18
---------------------- Degras, residues resulting from the treatment of fatty
substances or animal or vegetable waxes 9 9 18
----------------------
All goods, including refined sugar containing added
---------------------- flavouring or colouring matter, sugar cubes 9 9 18
Other sugars, including chemically pure lactose,
---------------------- maltose, glucose and fructose, in solid form; sugar
---------------------- syrups not containing added flavouring or colouring
matter; artificial honey, whether or not mixed with
---------------------- natural honey; caramel [other than palmyra sugar and
Palmyra jaggery] 9 9 18
----------------------

(%) (%) (%) ----------------------
Sugar confectionery (excluding white chocolate and ----------------------
bubble / chewing gum) [other than bura, batasha] 9 9 18
Preparations suitable for infants or young children, put ----------------------
up for retail sale 9 9 18 ----------------------
Pasta, whether or not cooked or stuffed (with meat
or other substances) or otherwise prepared, such ----------------------
as spaghetti, macaroni, noodles, lasagne, gnocchi,
----------------------
ravioli, cannelloni; couscous, whether or not prepared 9 9 18
All goods i.e. Corn flakes, bulgar wheat, prepared foods ----------------------
obtained from cereal flakes [other than Puffed rice,
commonly known as Muri, flattened or beaten rice, ----------------------
commonly known as Chira, parched rice, commonly ----------------------
known as khoi, parched paddy or rice coated with
sugar or gur, commonly known as Murki] 9 9 18 ----------------------
All goods i.e. Waffles and wafers other than coated
----------------------
with chocolate or containing chocolate; biscuits;
Pastries and cakes [other than pizza bread, Waffles and ----------------------
wafers coated with chocolate or containing chocolate,
papad, bread] 9 9 18 ----------------------
All goods i.e Extracts, essences and concentrates of ----------------------
tea or mate, and preparations with a basis of these
extracts, essences or concentrates or with a basis of ----------------------
tea or mate 9 9 18
----------------------
Curry paste 9 9 18
Mayonnaise and salad dressings 9 9 18 ----------------------
Mixed condiments and mixed seasoning 9 9 18
----------------------
Soups and broths and preparations therefor;
homogenised composite food preparations 9 9 18 ----------------------
Ice cream and other edible ice, whether or not
----------------------
containing cocoa 9 9 18
All kinds of food mixes including instant food mixes, soft ----------------------
drink concentrates, Sharbat, Betel nut product known as
"Supari", Sterilized or pasteurized millstone, ready to ----------------------
eat packaged food and milk containing edible nuts with ----------------------
sugar or other ingredients, Diabetic foods; [other than
Namkeens, bhujia, mixture, chabena and similar edible ----------------------
preparations in ready for consumption form] 9 9 18
----------------------
Waters, including natural or artificial mineral waters
and aerated waters, not containing added sugar or ----------------------
other sweetening matter nor flavoured 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Ethyl alcohol and other spirits, denatured, of any
strength 9 9 18
---------------------- Vinegar and substitutes for vinegar obtained from
---------------------- acetic acid 9 9 18
Sulphur recovered as by-product in refining of crude
---------------------- oil 9 9 18
---------------------- Slag, dross (other than granulated slag), scalings and
other waste from the manufacture of iron or steel 9 9 18
---------------------- Slag, ash and residues (other than from the manufacture
of iron or steel) containing metals, arsenic or their
----------------------
compounds 9 9 18
---------------------- Other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste 9 9 18
----------------------
Oils and other products of the distillation of high
---------------------- temperature coal tar; similar products in which the
weight of the aromatic constituents exceeds that of the
---------------------- non-aromatic constituents, such as Benzole (benzene),
Toluole (toluene), Xylole (xylenes), Naphthelene 9 9 18
----------------------
Pitch and pitch coke, obtained from coal tar or from
---------------------- other mineral tars 9 9 18
Petroleum oils and oils obtained from bituminous
----------------------
minerals, other than petroleum crude; preparations not
---------------------- elsewhere specified or included, containing by weight
70% or more of petroleum oils or of oils obtained
---------------------- from bituminous minerals, these oils being the basic
constituents of the preparations; waste oils; [other than
----------------------
Avgas and Kerosene PDS and other than petrol, Diesel
---------------------- and ATF, not in GST] 9 9 18
Petroleum gases and other gaseous hydrocarbons, such
---------------------- as Propane, Butanes, Ethylene, propylene, butylene
---------------------- and butadiene [Other than Liquefied Propane and
Butane mixture, Liquefied Propane, Liquefied Butane
---------------------- and Liquefied Petroleum Gases (LPG) for supply to
household domestic consumers or to non-domestic
---------------------- exempted category (NDEC) customers by the Indian
---------------------- Oil Corporation Limited, Hindustan petroleum
Corporation Limited or Bharat Petroleum Corporation
---------------------- Limited] 9 9 18
----------------------
----------------------

(%) (%) (%) ----------------------
Petroleum jelly; paraffin wax, micro-crystalline ----------------------
petroleum wax, slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and similar products ----------------------
obtained by synthesis or by other processes, whether
----------------------
or not coloured 9 9 18
Petroleum coke, petroleum bitumen and other residues ----------------------
of petroleum oils or of oils obtained from bituminous
minerals 9 9 18 ----------------------
Bitumen and asphalt, natural; bituminous or oil shale ----------------------
and tar sands; asphaltites and asphaltic rocks 9 9 18
Bituminous mixtures based on natural asphalt, on ----------------------
natural bitumen, on petroleum bitumen, on mineral ----------------------
tar or on mineral tar pitch (for example, bituminous
mastics, cut-backs) 9 9 18 ----------------------
All inorganic chemicals [other than those specified
----------------------
in the Schedule for exempted goods or other Rate
Schedules for goods] 9 9 18 ----------------------
All organic chemicals other than giberellic acid 9 9 18
----------------------
Nicotine polacrilex gum 9 9 18
Mineral or chemical fertilisers, nitrogenous, which are ----------------------
clearly not to be used as fertilizers 9 9 18
----------------------
Mineral or chemical fertilisers, phosphatic, which are
clearly not to be used as fertilizers 9 9 18 ----------------------
Mineral or chemical fertilisers, potassic, which are
clearly not to be used as fertilizers 9 9 18 ----------------------
Mineral or chemical fertilisers containing two or three ----------------------
of the fertilising elements nitrogen, phosphorus and
potassium; other fertilisers; goods of this Chapter ----------------------
in tablets or similar forms or in packages of a gross
----------------------
weight not exceeding 10 kg, which are clearly not to
be used as fertilizers 9 9 18 ----------------------
Tanning extracts of vegetable origin; tannins and their
salts, ethers, esters and other derivatives (other than ----------------------
Wattle extract, quebracho extract, chestnut extract) 9 9 18 ----------------------
Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether or ----------------------
not containing natural tanning substances (other than
----------------------
Enzymatic preparations for pre-tanning) 9 9 18
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black),
---------------------- whether or not chemically defined; preparations as
specified in Note 3 to this Chapter based on colouring
---------------------- matter of vegetable or animal origin 9 9 18
---------------------- Synthetic organic colouring matter, whether or not
chemically defined; preparations as specified in Note
---------------------- 3 to this Chapter based on synthetic organic colouring
matter; synthetic organic products of a kind used as
----------------------
fluorescent brightening agents or as luminophores,
---------------------- whether or not chemically defined 9 9 18
Colour lakes; preparations as specified in Note 3 to
---------------------- this Chapter based on colour lakes 9 9 18
---------------------- Other colouring matter; preparations as specified in
Note 3 to this Chapter, other than those of heading
---------------------- 32.03, 32.04 or 32.05; inorganic products of a kind
used as luminophores, whether or not chemically
---------------------- defined 9 9 18
---------------------- Prepared pigments, prepared opacifiers, prepared
colours, vitrifiable enamels, glazes, engobes (slips),
---------------------- liquid lustres, and other similar preparations of a kind
used in ceramic, enamelling or glass industry 9 9 18
----------------------
Prepared driers 9 9 18
---------------------- Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste form,
---------------------- of a kind used in the manufacture of paints (including
---------------------- enamels); stamping foils; dyes and other colouring
matter put up in forms or packings for retail sale 9 9 18
---------------------- Printing ink, writing or drawing ink and other inks,
whether or not concentrated or solid (Fountain pen ink
---------------------- and Ball pen ink) 9 9 18
---------------------- Essential oils (terpeneless or not), including concretes
and absolutes; resinoids; extracted oleoresins;
---------------------- concentrates of essential oils in fats, in fixed oils,
in waxes or the like, obtained by enfleurage or
----------------------
maceration; terpenic by-products of the deterpenation
---------------------- of essential oils; aqueous distillates and aqueous
solutions of essential oils; such as essential oils of
---------------------- citrus fruit, essential oils other than those of citrus fruit
such as Eucalyptus oil, etc., Flavouring essences all
---------------------- types (including those for liquors), Attars of all kinds
---------------------- in fixed oil bases 9 9 18

(%) (%) (%) ----------------------
Mixtures of odoriferous substances and mixtures ----------------------
(including alcoholic solutions) with a basis of one
or more of these substances, of a kind used as raw ----------------------
materials in industry; other preparations based
----------------------
on odoriferous substances, of a kind used for the
manufacture of beverages; such as Synthetic perfumery ----------------------
compounds [other than Menthol and menthol crystals,
Peppermint (Mentha Oil), Fractionated / de-terpenated ----------------------
mentha oil (DTMO), De-mentholised oil (DMO),
----------------------
Spearmint oil, Mentha piperita oil] 9 9 18
Kajal pencil sticks 9 9 18 ----------------------
Hair oil 9 9 18
----------------------
Dentifices - Toothpaste 9 9 18
Soap; organic surface-active products and preparations ----------------------
for use as soap, in the form of bars, cakes, moulded
----------------------
pieces or shapes, whether or not containing soap 9 9 18
Artificial waxes and prepared waxes 9 9 18 ----------------------
Preparations known as “dental wax” or as “dental
----------------------
impression compounds”, put up in sets, in packings for
retail sale or in plates, horseshoe shapes, sticks or similar ----------------------
forms; other preparations for use in dentistry, with a basis
of plaster (of calcined gypsum or calcium sulphate) 9 9 18 ----------------------
Casein, caseinates and other casein derivatives; casein ----------------------
glues 9 9 18
Albumins (including concentrates of two or more whey ----------------------
proteins, containing by weight more than 80% whey
----------------------
proteins, calculated on the dry matter), albuminates
and other albumin derivatives 9 9 18 ----------------------
Gelatin (including gelatin in rectangular (including
square) sheets, whether or not surface-worked or ----------------------
coloured) and gelatin derivatives; isinglass; other ----------------------
glues of animal origin, excluding casein glues of
heading 3501 9 9 18 ----------------------
Peptones and their derivatives; other protein substances
----------------------
and their derivatives, not elsewhere specified or
included; hide powder, whether or not chromed; ----------------------
including Isolated soya protein 9 9 18
Dextrins and other modified starches (for example, ----------------------
pregelatinised or esterified starches); glues based on ----------------------
starches, or on dextrins or other modified starches 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable for
---------------------- use as glues or adhesives, put up for retail sale as glues
or adhesives, not exceeding a net weight of 1 kg 9 9 18
----------------------
Enzymes, prepared enzymes 9 9 18
---------------------- Propellant powders 9 9 18
---------------------- Safety fuses; detonating fuses; percussion or detonating
caps; igniters; electric detonators 9 9 18
---------------------- Matches (other than handmade safety matches [3605
00 10]) 9 9 18
----------------------
Photographic plates and film in the flat, sensitised,
---------------------- unexposed, of any material other than paper,
paperboard or textiles; instant print film in the flat,
---------------------- sensitised, unexposed, whether or not in packs; such
---------------------- as Instant print film, Cinematographic film (other than
for x-ray for Medical use) 9 9 18
---------------------- Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paperboard or textiles;
----------------------
instant print film in rolls, sensitised, unexposed 9 9 18
---------------------- Photographic paper, paperboard and textiles,
sensitised, unexposed 9 9 18
----------------------
Photographic plates, film, paper, paperboard and
---------------------- textiles, exposed but not developed 9 9 18
Photographic plates and films, exposed and developed,
---------------------- whether or not incorporating sound track or consisting
---------------------- only of sound track, for feature films 9 9 18
Chemical preparations for photographic uses
---------------------- (other than varnishes, glues, adhesives and similar
preparations); unmixed products for photographic
----------------------
uses, put up in measured portions or put up for retail
---------------------- sale in a form ready for use 9 9 18
Artificial graphite; colloidal or semi-colloidal
---------------------- graphite; preparations based on graphite or other
---------------------- carbon in the form of pastes, blocks, plates or other
semi-manufactures 9 9 18
---------------------- Activated carbon; activated natural mineral products;
animal black, including spent animal black 9 9 18
----------------------
Tall oil, whether or not refined 9 9 18
----------------------
----------------------

(%) (%) (%) ----------------------
Residual lyes from the manufacture of wood pulp, ----------------------
whether or not concentrated, desugared or chemically
treated, including lignin sulphonates 9 9 18 ----------------------
Gum, wood or sulphate turpentine and other terpenic ----------------------
oils produced by the distillation or other treatment of
coniferous woods; crude dipentene; sulphite turpentine ----------------------
and other crude para-cymene; pine oil containing
alpha-terpineol as the main constituent 9 9 18 ----------------------
Rosin and resin acids, and derivatives thereof; rosin ----------------------
spirit and rosin oils; run gums 9 9 18
Wood tar; wood tar oils; wood creosote; wood naphtha; ----------------------
vegetable pitch; brewers' pitch and similar preparations ----------------------
based on rosin, resin acids or on vegetable pitch 9 9 18
Insecticides, rodenticides, fungicides, herbicides, ----------------------
anti-sprouting products and plant-growth regulators,
----------------------
disinfectants and similar products 9 9 18
Finishing agents, dye carriers to accelerate the ----------------------
dyeing or fixing of dyestuffs and other products and
preparations (for example, dressings and mordants), ----------------------
of a kind used in the textile, paper, leather or like ----------------------
industries, not elsewhere specified or included 9 9 18
Pickling preparations for metal surfaces; fluxes and ----------------------
other auxiliary preparations for soldering, brazing
----------------------
or welding; soldering, brazing or welding powders
and pastes consisting of metal and other materials; ----------------------
preparations of a kind used as cores or coatings for
welding electrodes or rods 9 9 18 ----------------------
Prepared rubber accelerators; compound plasticisers ----------------------
for rubber or plastics, not elsewhere specified or
included; anti-oxidising preparations and other ----------------------
compound stabilisers for rubber or plastics.; such as
Vulcanizing agents for rubber 9 9 18 ----------------------
Reaction initiators, reaction accelerators and catalytic ----------------------
preparations, not elsewhere specified or included 9 9 18
Refractory cements, mortars, concretes and similar ----------------------
compositions, other than products of heading 3801 9 9 18 ----------------------
Mixed alkylbenzenes and mixed alkylnaphthalenes,
other than those of heading 2707 or 2902 9 9 18 ----------------------
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms; chemical
---------------------- compounds doped for use in electronics [other than
silicon wafers] 9 9 18
----------------------
Prepared culture media for the development or
---------------------- maintenance of micro-organisms (including viruses
and the like) or of plant, human or animal cells 9 9 18
----------------------
Industrial monocarboxylic fatty acids, acid oils from
---------------------- refining; industrial fatty alcohols 9 9 18
Prepared binders for foundry moulds or cores; chemical
---------------------- products and preparations of the chemical or allied
---------------------- industries (including those consisting of mixtures of
natural products), not elsewhere specified or included 9 9 18
---------------------- Residual products of the chemical or allied industries,
not elsewhere specified or included; [except municipal
----------------------
waste; sewage sludge; other wastes specified in Note 6
---------------------- to this Chapter.] 9 9 18
Biodiesel and mixtures thereof, not containing or
---------------------- containing less than 70% by weight of petroleum oils
---------------------- and oils obtained from bituminous minerals 9 9 18
All goods i.e. polymers; Polyacetals, other polyethers,
---------------------- epoxide resins, polycarbonates, alkyd resins,
polyallyl esters, other polyesters; polyamides;
----------------------
Amino-resins, phenolic resins and polyurethanes;
---------------------- silicones; Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides, polysulphones and
---------------------- other products specified in Note 3 to this Chapter,
not elsewhere specified or included; Cellulose and
----------------------
its chemical derivatives, not elsewhere specified or
---------------------- included; Natural polymers (for example, alginic acid)
and modified natural polymers (for example, hardened
---------------------- proteins, chemical derivatives of natural rubber), not
elsewhere specified or included; in primary forms 9 9 18
----------------------
Ion exchangers based on polymers of headings 3901
---------------------- to 3913, in primary forms 9 9 18
Waste, parings and scrap, of plastics 9 9 18
----------------------
Monofilament of which any cross-sectional dimension
---------------------- exceeds 1 mm, rods, sticks and profile shapes, whether
or not surface-worked but not otherwise worked, of
---------------------- plastics 9 9 18
---------------------- Tubes, pipes and hoses, and fittings therefor, of plastics 9 9 18

(%) (%) (%) ----------------------
Self-adhesive plates, sheets, film, foil, tape, strip and ----------------------
other flat shapes, of plastics, whether or not in rolls 9 9 18
Other plates, sheets, film, foil and strip, of plastics, ----------------------
non-cellular and not reinforced, laminated, supported ----------------------
or similarly combined with other materials 9 9 18
Other plates, sheets, film, foil and strip, of plastics 9 9 18 ----------------------
Articles for the conveyance or packing of goods, of ----------------------
plastics; stoppers, lids, caps and other closures, of
plastics 9 9 18 ----------------------
Tableware, kitchenware, other household articles and
----------------------
hygienic or toilet articles, of plastics 9 9 18
Builder's wares of plastics, not elsewhere specified 9 9 18 ----------------------
PVC Belt Conveyor, Plastic Tarpaulin 9 9 18
----------------------
Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures of ----------------------
any product of heading 4001 with any product of this
heading, in primary forms or in plates, sheets or strip; ----------------------
such as Latex, styrene butadiene rubber, butadiene ----------------------
rubber (BR), Isobutene-isoprene (butyl) rubber (IIR),
Ethylene-propylene-Non-conjugated diene rubber ----------------------
(EPDM) 9 9 18
----------------------
Reclaimed rubber in primary forms or in plates, sheets
or strip 9 9 18 ----------------------
Waste, parings and scrap of rubber (other than hard
rubber) and powders and granules obtained therefrom 9 9 18 ----------------------
Compounded rubber, unvulcanised, in primary forms ----------------------
or in plates, sheets or strip 9 9 18
Other forms (for example, rods, tubes and profile ----------------------
shapes) and articles (for example, discs and rings), of ----------------------
unvulcanised rubber 9 9 18
Vulcanised rubber thread and cord, other than latex ----------------------
rubber thread 9 9 18
----------------------
Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber 9 9 18 ----------------------
Tubes, pipes and hoses, of vulcanised rubber other
----------------------
than hard rubber, with or without their fittings (for
example, joints, elbows, flanges) 9 9 18 ----------------------
Conveyor or transmission belts or belting, of
vulcanised rubber 9 9 18 ----------------------
Rear Tractor tyres and rear tractor tyre tubes 9 9 18 ----------------------

---------------------- (%) (%) (%)
---------------------- Hygienic or pharmaceutical articles (including teats),
of vulcanised rubber other than hard rubber, with or
---------------------- without fittings of hard rubber; such as Hot water bottles,
Ice bags [other than Sheath contraceptives, Rubber
---------------------- contraceptives, male (condoms), Rubber contraceptives,
---------------------- female (diaphragms), such as cervical caps] 9 9 18
Articles of apparel and clothing accessories (including
---------------------- gloves, mittens and mitts), for all purposes, of
vulcanised rubber other than hard rubber [other than
----------------------
Surgical gloves] 9 9 18
---------------------- School satchels and bags other than of leather or
composition leather 9 9 18
----------------------
Toilet cases 9 9 18
---------------------- Hand bags and shopping bags, of artificial plastic
material 9 9 18
----------------------
Hand bags and shopping bags, of cotton 9 9 18
---------------------- Hand bags and shopping bags, of jute 9 9 18
Vanity bags 9 9 18
----------------------
Handbags of other materials excluding wicker work or
---------------------- basket work 9 9 18
Raw furskins (including heads, tails, paws and other
----------------------
pieces or cuttings, suitable for furriers' use), other than
---------------------- raw hides and skins of heading 4101, 4102 or 4103. 9 9 18
Tanned or dressed furskins (including heads, tails,
---------------------- paws and other pieces or cuttings), unassembled, or
---------------------- assembled (without the addition of other materials)
other than those of heading 4303 9 9 18
---------------------- Artificial fur and articles thereof 9 9 18
---------------------- Wood in the rough 9 9 18
Wood sawn or chipped 9 9 18
---------------------- Sheets for veneering (including those obtained by
---------------------- slicing laminated wood), for plywood or for similar
laminated wood and other wood, sawn lengthwise,
---------------------- sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6
---------------------- mm [other than for match splints] 9 9 18
---------------------- 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 9 9 18
(%) (%) (%) ----------------------
Resin bonded bamboo mat board, with or without ----------------------
veneer in between 9 9 18
Bamboo flooring tiles 9 9 18 ----------------------
Tableware and Kitchenware of wood 9 9 18 ----------------------
Waste cork; crushed, granulated or ground cork 9 9 18
----------------------
Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets ----------------------
or strip (including sharp-edged blanks for corks or
stoppers) 9 9 18 ----------------------
Articles of natural cork such as Corks and Stoppers, ----------------------
Shuttlecock cork bottom 9 9 18
Agglomerated cork (with or without a binding ----------------------
substance) and articles of agglomerated cork 9 9 18
----------------------
Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary ----------------------
purposes, cellulose wadding and webs of cellulose
fibres, whether or not creped, crinkled, embossed, ----------------------
perforated, surface-coloured, surface-decorated or ----------------------
printed, in rolls or sheets 9 9 18
Vegetable parchment, tracing papers and other glazed ----------------------
transparent or translucent papers, in rolls or sheets
----------------------
(other than greaseproof paper, glassine paper) 9 9 18
Carbon paper, self-copy paper and other copying or ----------------------
transfer papers (including coated or impregnated paper
for duplicator stencils or offset plates), whether or not ----------------------
printed, in rolls or sheets 9 9 18 ----------------------
Paper, paperboard, cellulose wadding and webs
of cellulose fibres, coated, impregnated, covered, ----------------------
surface-coloured, surface-decorated or printed, in
----------------------
rolls or rectangular (including square) sheets, of any
size, other than goods of the kind described in heading ----------------------
4803, 4809 or 4810 [Other than aseptic packaging
paper] 9 9 18 ----------------------
Filter blocks, slabs and plates, of paper pulp 9 9 18 ----------------------
Cigarette paper, whether or not cut to size or in the
form of booklets or tubes 9 9 18 ----------------------
Carbon paper, self-copy paper and other copying or ----------------------
transfer papers (other than those of heading 4809),
duplicator stencils and offset plates, of paper, whether ----------------------
or not put up in boxes 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Envelopes, letter cards, plain postcards and
correspondence cards, of paper or paperboard; [other
---------------------- than boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment of
----------------------
paper stationery including writing blocks] 9 9 18
---------------------- Toilet paper and similar paper, cellulose wadding or
webs of cellulose fibres, of a kind used for household
---------------------- or sanitary purposes, in rolls of a width not exceeding
---------------------- 36 cm, or cut to size or shape; handkerchiefs, cleansing
tissues, towels, table cloths, serviettes, napkins for
---------------------- babies, tampons, bed sheets and similar household,
sanitary or hospital articles, articles of apparel and
---------------------- clothing accessories, or paper pulp, paper, cellulose
---------------------- wadding or webs of cellulose fibres 9 9 18
Registers, account books, order books, receipt
---------------------- books, letter pads, memorandum pads, diaries and
similar articles, blotting-pads, binders (loose-leaf or
---------------------- other), folders, file covers, manifold business forms,
---------------------- interleaved carbon sets and other articles of stationary,
of paper or paperboard; and book covers, of paper or
---------------------- paperboard [other than note books and exercise books] 9 9 18
Paper or paperboard labels of all kinds, whether or not
----------------------
printed 9 9 18
---------------------- Bobbins, spools, cops and similar supports of paper
pulp, paper or paperboard (whether or not perforated
---------------------- or hardened) 9 9 18
---------------------- Other paper, paperboard, cellulose wadding and webs
of cellulose fibres, cut to size or shape; other articles
---------------------- of paper pulp, paper, paperboard, cellulose wadding
or webs of cellulose fibres [other than paper pulp
----------------------
moulded trays, Braille paper] 9 9 18
---------------------- Sewing thread of manmade filaments, whether or not
put up for retail sale 9 9 18
---------------------- All synthetic filament yarn such as nylon, polyester,
---------------------- acrylic, etc. 9 9 18
All artificial filament yarn such as viscose rayon,
---------------------- Cuprammonium, etc. 9 9 18
---------------------- Synthetic or artificial filament tow 9 9 18
Synthetic or artificial staple fibres 9 9 18
---------------------- Waste of manmade fibres 9 9 18
---------------------- Sewing thread of manmade staple fibres 9 9 18

(%) (%) (%) ----------------------
Yarn of manmade staple fibres 9 9 18 ----------------------
Waterproof footwear with outer soles and uppers of
rubber or of plastics, the uppers of which are neither ----------------------
fixed to the sole nor assembled by stitching, riveting, ----------------------
nailing, screwing, plugging or similar processes 9 9 18
Other footwear with outer soles and uppers of rubber ----------------------
or plastics 9 9 18
----------------------
Footwear with outer soles of rubber, plastics, leather
or composition leather and uppers of leather 9 9 18 ----------------------
Footwear with outer soles of rubber, plastics, leather
----------------------
or composition leather and uppers of textile materials 9 9 18
Other footwear 9 9 18 ----------------------
Parts of footwear (including uppers whether or not
----------------------
attached to soles other than outer soles); removable
in-soles, heel cushions and similar articles; gaiters, ----------------------
leggings and similar articles, and parts thereof 9 9 18
Hat-forms, hat bodies and hoods of felt, neither ----------------------
blocked to shape nor with made brims; plateaux and ----------------------
manchons (including slit manchons), of felt 9 9 18
Hat-shapes, plaited or made by assembling strips of ----------------------
any material, neither blocked to shape, nor with made
----------------------
brims, nor lined, nor trimmed 9 9 18
Hats and other headgear, plaited or made by assembling ----------------------
strips of any material, whether or not lined or trimmed 9 9 18
----------------------
Hats and other headgear, knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece ----------------------
(but not in strips), whether or not lined or trimmed;
hair-nets of any material, whether or not lined or ----------------------
trimmed 9 9 18
----------------------
Other headgear, whether or not lined or trimmed 9 9 18
Head-bands, linings, covers, hat foundations, hat ----------------------
frames, peaks and chinstraps, for headgear 9 9 18
----------------------
Millstones, grindstones, grinding wheels and the
like, without frameworks, for grinding, sharpening, ----------------------
polishing, trueing or cutting, hand sharpening or
polishing stones, and parts thereof, of natural stone, ----------------------
of agglomerated nllatural or artificial abrasives, or of ----------------------
ceramics, with or without parts of other materials 9 9 18
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Natural or artificial abrasive powder or grain, on a
base of textile material, of paper, of paperboard or of
---------------------- other materials, whether or not cut to shape or sewn or
otherwise made up 9 9 18
----------------------
Slag wool, rock wool and similar mineral wools;
---------------------- exfoliated vermiculite, expanded clays, foamed slag
and similar expanded mineral materials; mixtures
---------------------- and articles of heat-insulating, sound-insulating or
---------------------- sound-absorbing mineral materials, other than those
of heading 6811 or 6812 or chapter 69 9 9 18
---------------------- Pre cast Concrete Pipes 9 9 18
---------------------- Articles of asbestos-cement, of cellulose fibre-cement
or the like 9 9 18
---------------------- Refractory bricks, blocks, tiles and similar refractory
ceramic constructional goods, other than those of
----------------------
siliceous fossil meals or similar siliceous earths 9 9 18
---------------------- Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels,
---------------------- tubes, pipes, sheaths and rods), other than those of
---------------------- siliceous fossil meals or of similar siliceous earths 9 9 18
Salt Glazed Stone Ware Pipes 9 9 18
---------------------- Tableware, kitchenware, other household articles and
---------------------- toilet articles, of porcelain or china 9 9 18
Ceramic tableware, kitchenware, other household
---------------------- articles and toilet articles, other than of porcelain or
china [other than Earthen pot and clay lamps] 9 9 18
----------------------
Cullet and other waste and scrap of glass; glass in the
---------------------- mass 9 9 18
Glass in balls (other than microspheres of heading
----------------------
70.18), rods or tubes, unworked 9 9 18
---------------------- Carboys, bottles, flasks, jars, pots, phials, ampoules
and other containers, of glass, of a kind used for the
---------------------- conveyance or packing of goods; preserving jars of
---------------------- glass; stoppers, lids and other closures, of glass 9 9 18
Glassware of a kind used for table, kitchen, toilet,
---------------------- office, indoor decoration or similar purposes (other
than that of heading 7010 or 7018) 9 9 18
----------------------
Clock or watch glasses and similar glasses, glasses for
---------------------- non-corrective spectacles, curved, bent, hollowed or
the like, not optically worked; hollow glass spheres
---------------------- and their segments, for the manufacture of such glasses 9 9 18

(%) (%) (%) ----------------------
Laboratory, hygienic or pharmaceutical glassware, ----------------------
whether or not graduated or calibrated 9 9 18
Imitation pearls, imitation precious or semi-precious ----------------------
stones and similar glass smallwares, and articles ----------------------
thereof other than imitation jewellery; glass eyes other
than prosthetic articles; statuettes and other ornaments ----------------------
of lamp-worked glass, other than imitaion jewelery;
glass microsphers not exceeding 1 mm in diameter 9 9 18 ----------------------
Glass fibres (including glass wool) and articles thereof ----------------------
(for example, yarn, woven fabrics) 9 9 18
Pig iron and spiegeleisen in pigs, blocks or other ----------------------
primary forms 9 9 18 ----------------------
Ferro-alloys 9 9 18
Ferrous products obtained by direct reduction of iron ----------------------
ore and other spongy ferrous products, in lumps, ----------------------
pellets or similar forms; iron having a minimum purity
by weight of 99.94%, in lumps, pellets or similar forms 9 9 18 ----------------------
Ferrous waste and scrap; remelting scrap ingots of
----------------------
iron or steel 9 9 18
Granules and powders, of pig iron, spiegeleisen, iron ----------------------
or steel 9 9 18
----------------------
Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 7203) 9 9 18 ----------------------
Semi-finished products of iron or non-alloy steel 9 9 18
----------------------
All flat-rolled products of iron or non-alloy steel 9 9 18
All bars and rods, of iron or non-alloy steel 9 9 18 ----------------------
Angles, shapes and sections of iron or non-alloy steel 9 9 18
----------------------
Wire of iron or non-alloy steel 9 9 18
Stainless steel in ingots or other primary forms; semi- ----------------------
finished products of stainless steel 9 9 18
----------------------
All flat-rolled products of stainless steel 9 9 18
All bars and rods, of stainless steel 9 9 18 ----------------------
Wire of stainless steel 9 9 18 ----------------------
Other alloy steel in ingots or other primary forms;
semi-finished products of other alloy steel 9 9 18 ----------------------
All flat-rolled products of other alloy steel 9 9 18 ----------------------
All bars and rods of other alloy steel. 9 9 18
Wire of other alloy steel 9 9 18 ----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded
---------------------- angles, shapes and sections, of iron or steel 9 9 18
---------------------- Railway or tramway track construction material of
iron or steel, the following: rails, check-rails and rack
---------------------- rails, switch blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-ties), fish-plates,
---------------------- chairs, chair wedges, sole plates (base plates), rail
---------------------- clips bedplates, ties and other material specialized for
jointing or fixing rails 9 9 18
---------------------- Tubes, pipes and hollow profiles, of cast iron 9 9 18
---------------------- Tubes, pipes and hollow profiles, seamless, of iron
(other than cast iron) or steel 9 9 18
---------------------- Other tubes and pipes (for example, welded, riveted
or similarly closed), having circular cross sections, the
----------------------
external diameter of which exceeds 406.4 mm, of iron
---------------------- or steel 9 9 18
Other tubes, pipes and hollow profiles (for example,
---------------------- open seam or welded, riveted or similarly closed), of
---------------------- iron or steel 9 9 18
Tube or pipe fittings (for example, couplings, elbows,
---------------------- sleeves), of iron or steel 9 9 18
---------------------- Structures (excluding prefabricated buildings of
heading 94.06) and parts of structures (for example,
---------------------- bridges and bridge sections, lock gates, towers, lattice
masts, roofs, roofing frame works, doors and windows
---------------------- and their frames and thresholds for doors, and shutters,
---------------------- balustrades, pillars, and columns), of iron or steel;
plates, rods, angles, shapes, section, tubes and the like,
---------------------- prepared for using structures, of iron or steel [other
than transmission towers] 9 9 18
----------------------
Reservoirs, tanks, vats and similar containers for any
---------------------- material (other than compressed or liquefied gas), of
iron or steel, of a capacity exceeding 300 l, whether
---------------------- or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment 9 9 18
----------------------
Tanks, casks, drums, cans, boxes and similar containers,
---------------------- for any material (other than compressed or liquefied
gas), of iron or steel, of a capacity not exceeding 300
---------------------- l, whether or not lined or heat-insulated, but not fitted
---------------------- with mechanical or thermal equipment 9 9 18

(%) (%) (%) ----------------------
Containers for compressed or liquefied gas, of iron or ----------------------
steel 9 9 18
Stranded wire, ropes, cables, plaited bands, slings and ----------------------
the like, of iron or steel, not electrically insulated 9 9 18 ----------------------
Barbed wire of iron or steel; twisted hoop or single flat
wire, barbed or not, and loosely twisted double wire, ----------------------
of a kind used for fencing, of iron or steel 9 9 18
----------------------
Cloth (including endless bands), grill, netting and
fencing, of iron or steel wire; expanded metal of iron ----------------------
or steel 9 9 18
----------------------
Chain and parts thereof, of iron or steel falling under
7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 9 9 18 ----------------------
Anchors, grapnels and parts thereof, of iron or steel 9 9 18
----------------------
Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar articles, ----------------------
of iron or steel, whether or not with heads of other
material, but excluding such articles with heads of ----------------------
copper 9 9 18
----------------------
Screws, bolts, nuts, coach screws, screw hooks,
rivets, cotters, cotter-pins, washers (including spring ----------------------
washers) and similar articles, of iron or steel 9 9 18
----------------------
Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles, for use ----------------------
in the hand, of iron or steel; safety pins and other pins
of iron or steel, not elsewhere specified or included 9 9 18 ----------------------
Springs and leaves for springs, of iron and steel 9 9 18 ----------------------
LPG stoves 9 9 18
Iron or steel wool; pot scourers and scouring or ----------------------
polishing pads, gloves and the like, of iron or steel 9 9 18 ----------------------
Other cast articles of iron or steel; such as Grinding
balls and similar articles for mills, Rudders for ships ----------------------
or boats, Drain covers, Plates and frames for sewage
----------------------
water or similar system 9 9 18
----------------------
----------------------
----------------------
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Other articles of iron and steel, forged or stamped, but
not further worked; such as Grinding balls and similar
---------------------- articles for mills, articles for automobiles and Earth
moving implements, articles of iron or steel Wire, Tyre
----------------------
bead wire rings intended for use in the manufacture
---------------------- of tyres for cycles and cycle-rickshaws, Belt lacing of
steel, Belt fasteners for machinery belts, Brain covers,
---------------------- plates, and frames for sewages, water or similar
system, Enamelled iron ware (excluding utensil &
----------------------
sign board), Manufactures of stainless steel (excluding
---------------------- utensils), Articles of clad metal 9 9 18
Copper mattes; cement copper (precipitated copper) 9 9 18
----------------------
Unrefined copper; copper anodes for electrolytic
---------------------- refining 9 9 18
Refined copper and copper alloys, unwrought 9 9 18
----------------------
Copper waste and scrap 9 9 18
---------------------- Master alloys of copper 9 9 18
Copper powders and flakes 9 9 18
----------------------
Copper bars, rods and profiles 9 9 18
---------------------- Copper wire 9 9 18
---------------------- Copper plates, sheets and strip, of a thickness
exceeding 0.12.5 mm 9 9 18
---------------------- Copper foils 9 9 18
---------------------- Copper tubes and pipes 9 9 18
Copper tube or pipe fittings (for example, couplings,
---------------------- elbows, sleeves) 9 9 18
---------------------- Stranded wires and cables 9 9 18
Nails, tacks, drawing pins, staples (other than those
---------------------- of heading 83.05) and similar articles, of copper or
of iron or steel with heads of copper; screws, bolts,
----------------------
nuts, screw hooks, rivets, cotters, cotter-pins, washers
---------------------- (including spring washers) and similar articles, of
copper 9 9 18
---------------------- Metal castings 9 9 18
---------------------- Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy 9 9 18
---------------------- Unwrought nickel 9 9 18
---------------------- Nickel waste and scrap 9 9 18
Nickel powders and flakes 9 9 18
----------------------

(%) (%) (%) ----------------------
Nickel bars, rods, profiles and wire 9 9 18 ----------------------
Nickel plates, sheets, strip and foil 9 9 18
----------------------
Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves) 9 9 18 ----------------------
Other articles of nickel 9 9 18
----------------------
Aluminium alloys; such as Ingots, Billets, Wire-bars,
Wire-rods 9 9 18 ----------------------
Aluminium waste and scrap 9 9 18
----------------------
Aluminium powders and flakes 9 9 18
Aluminium bars, rods and profiles 9 9 18 ----------------------
Aluminium wire 9 9 18
----------------------
Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm 9 9 18 ----------------------
Aluminium foil (whether or not printed or backed
----------------------
with paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not ----------------------
exceeding 0.2 mm 9 9 18
Aluminium tubes and pipes 9 9 18 ----------------------
Aluminium tube or pipe fittings (for example, ----------------------
couplings, elbows, sleeves) 9 9 18
Aluminium structures (excluding prefabricated ----------------------
buildings of heading 94.06 and doors, windows and ----------------------
their frames and thresholds for doors under 7610 10
00) and parts of structures (for example, bridges and ----------------------
bridge-sections, towers, lattice masts, roofs, roofing
frameworks, balustrades, pillars and columns); ----------------------
aluminium plates. rods, profiles, tubes and the like, ----------------------
prepared for use in structures 9 9 18
Aluminium reservoirs, tanks, vats and similar ----------------------
containers, for any material (other than compressed or
----------------------
liquefied gas), of a capacity exceeding 300 l, whether
or not lined or heat-insulated, but not fitted with ----------------------
mechanical or thermal equipment 9 9 18
Aluminium casks, drums, cans, boxes, etc. 9 9 18 ----------------------
Aluminium containers for compressed or liquefied gas 9 9 18 ----------------------
Stranded wires and cables 9 9 18
----------------------
Other articles of aluminium 9 9 18
----------------------
Unwrought lead 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Lead waste and scrap 9 9 18
Lead plates, sheets, strip and foil; lead powders and
----------------------
flakes 9 9 18
---------------------- Other articles of lead (including sanitary fixtures and
Indian lead seals) 9 9 18
----------------------
Unwrought zinc 9 9 18
---------------------- Zinc waste and scrap 9 9 18
---------------------- Zinc dust, powders and flakes 9 9 18
Zinc bars, rods, profiles and wire 9 9 18
----------------------
Zinc plates, sheets, strip and foil 9 9 18
---------------------- Other articles of zinc including sanitary fixtures 9 9 18
---------------------- Unwrought tin 9 9 18
Tin waste and scrap 9 9 18
----------------------
Tin bars, rods, profiles and wire 9 9 18
---------------------- Other articles of tin 9 9 18
---------------------- Other base metals, namely, Tungsten, Molybdenum,
Tantalum, Magnesium, Cobalt mattes, and other
---------------------- intermediate products of cobalt metallurgy, Bismuth,
---------------------- Cadmium, Titanium, Zirconium, Antimony,
Manganese, Beryllium, chromium, germanium,
---------------------- vanadium, gallium, hafnium, indium, niobium
(columbium), rhenium and thallium, and articles
---------------------- thereof, including waste and scrap 9 9 18
---------------------- Cermets and articles thereof, including waste and
scrap 9 9 18
----------------------
Hand saws; blades for saws of all kinds (including
---------------------- slitting, slotting or toothless saw blades) 9 9 18
Files, rasps, pliers (including cutting pliers), pincers,
----------------------
tweezers, metal cutting shears, pipe-cutters, bolt
---------------------- croppers, perforating punches and similar hand tools 9 9 18
Hand-operated spanners and wrenches (including
----------------------
torque meter wrenches but not including tap
---------------------- wrenches); interchangeable spanner sockets, with or
without handles 9 9 18
----------------------
----------------------
----------------------

(%) (%) (%) ----------------------
Hand tools (including glaziers' diamonds), not ----------------------
elsewhere specified or included; blow lamps; vices,
clamps and the like, other than accessories for and ----------------------
parts of, machine-tools or water-jet cutting machines; ----------------------
anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks 9 9 18 ----------------------
Tools of two or more of the headings 8202 to 8205, put ----------------------
up in sets for retail sale 9 9 18
Interchangeable tools for hand tools, whether or not ----------------------
power-operated, or for machine-tools (for example, ----------------------
for pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or screw ----------------------
driving), including dies for drawing or extruding
metal, and rock drilling or earth boring tools 9 9 18 ----------------------
Knives and cutting blades, for machines or for ----------------------

mechanical appliances 9 9 18
----------------------
Plates, sticks, tips and the like for tools, unmounted,
of cermets 9 9 18 ----------------------
Hand-operated mechanical appliances, weighing 10 ----------------------
kg or less, used in the preparation, conditioning or
serving of food or drink 9 9 18 ----------------------
Scissors, tailors' shears and similar shears, and blades ----------------------
therefor 9 9 18
----------------------
Padlocks and locks (key, combination or electrically
operated), of base metal; clasps and frames with ----------------------
clasps, incorporating locks, of base metal; keys for
any of the foregoing articles, of base metal 9 9 18 ----------------------
Bells, gongs and the 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 9 9 18
----------------------
Flexible tubing of base metal, with or without fittings 9 9 18
----------------------
Clasps, frames with clasps, buckles, buckle-clasps,
hooks, eyes, eyelets and the like, of base metal, of ----------------------
a kind used for clothing or clothing accessories,
footwear, jewellery, wrist watches, books, awnings, ----------------------
leather goods, travel goods or saddlery or for other
----------------------
made up articles; tubular or bifurcated rivets, of base
metal; beads and spangles, of base metal 9 9 18 ----------------------

---------------------- (%) (%) (%)
---------------------- Stoppers, caps and lids (including crown corks, screw
caps and pouring stoppers), capsules for bottles,
---------------------- threaded bungs, bung covers, seals and other packing
accessories, of base metal 9 9 18
----------------------
Wire, rods, tubes, plates, electrodes and similar
---------------------- products, of base metal or of metal carbides, coated or
cored with flux material, of a kind used for soldering,
----------------------
brazing, welding or deposition of metal or of metal
---------------------- carbides; wire and rods, of agglomerated base metal
powder, used for metal spraying 9 9 18
---------------------- Nuclear reactors; machinery and apparatus for isotopes
---------------------- separation 9 9 18
Steam or other vapour generating boilers (other than
---------------------- central heating hot water boilers capable also of
---------------------- producing low pressure steam); super-heated water
boilers 9 9 18
---------------------- Central heating boilers other than those of heading
8402 9 9 18
----------------------
Auxiliary plant for use with boilers of heading 8402 or
---------------------- 8403 (for example, economisers, super-heaters, soot
removers, gas recoverers); condensers for steam or
----------------------
other vapour power units 9 9 18
---------------------- Producer gas or water gas generators, with or without
their purifiers; acetylene gas generators and similar
----------------------
water process gas generators, with or without their
---------------------- purifiers 9 9 18
Steam turbines and other vapour turbines 9 9 18
----------------------
Hydraulic turbines, water wheels, and regulators
---------------------- therefor 9 9 18
Turbo-jets, turbo-propellers and other gas turbines -
----------------------
turbo-jets 9 9 18
---------------------- Other engines and motors (Reaction engines other
than turbo jets, Hydraulic power engines and motors,
----------------------
Pneumatic power engines and motors, other, parts)
---------------------- [other than wind turbine or engine] 9 9 18
Furnace burners for liquid fuel, for pulverised solid
---------------------- fuel or for gas; mechanical stokers, including their
---------------------- mechanical grates, mechanical ash dischargers and
similar appliances 9 9 18
----------------------

(%) (%) (%) ----------------------
Industrial or laboratory furnaces and ovens, including ----------------------
incinerators, non-electric 9 9 18
Medical, surgical or laboratory sterilisers 9 9 18 ----------------------
Calendering or other rolling machines, other than for ----------------------
metals or glass, and cylinders therefor 9 9 18
Centrifuges, including centrifugal dryers; filtering ----------------------
or purifying machinery and apparatus, for liquids or ----------------------
gases 9 9 18
Machinery for cleaning or drying bottles or other ----------------------
containers; machinery for filling, closing, sealing or
----------------------
labelling bottles, cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes and similar ----------------------
containers; other packing or wrapping machinery
(including heat-shrink wrapping machinery); ----------------------
machinery for aerating beverages [other than dish
----------------------
washing machines] 9 9 18
Weighing machinery (excluding balances of a ----------------------
sensitivity of 5 centigrams or better), including weight
operated counting or checking machines; weighing ----------------------
machine weights of all kinds [other than electric or ----------------------
electronic weighing machinery] 9 9 18
Mechanical appliances (whether or not hand-operated) ----------------------
for projecting, dispersing or spraying liquids or
----------------------
powders; spray guns and similar appliances; steam
or sand blasting machines and similar jet projecting ----------------------
machines [other than fire extinguishers, whether or not
charged] 9 9 18 ----------------------
Pulley tackle and hoists other than skip hoists; winches ----------------------
and capstans; jacks 9 9 18
Ship’s derricks; cranes including cable cranes; mobile ----------------------
lifting frames, straddle carriers and works trucks fitted
----------------------
with a crane 9 9 18
Parts suitable for use solely or principally with the ----------------------
machinery of headings 8425 to 8430 9 9 18
----------------------
Presses, crushers and similar machinery used in the
manufacture of wine, cider, fruit juices or similar ----------------------
beverages 9 9 18
Machinery, not specified or included elsewhere in this ----------------------
Chapter, for the industrial preparation or manufacture ----------------------
of food or drink, other than machinery for the extraction
or preparation of animal or fixed vegetable fats or oils 9 9 18 ----------------------

---------------------- (%) (%) (%)
---------------------- Machinery for making pulp of fibrous cellulosic
material or for making or finishing paper or paperboard 9 9 18
---------------------- Book-binding machinery, including book-sewing
---------------------- machines 9 9 18
Other machinery for making up paper pulp, paper or
---------------------- paperboard, including cutting machines of all kinds 9 9 18
---------------------- Machinery, apparatus and equipment (other than the
machines of headings 8456 to 8465) for preparing or
---------------------- making plates, printing components; plates, cylinders
and lithographic stones, prepared for printing purposes
---------------------- (for example, planed, grained or polished) 9 9 18
---------------------- Printing machinery used for printing by means of plates,
cylinders and other printing components of heading
---------------------- 84.42; Printers [other than machines which perform
two or more of the functions of printing, copying or
----------------------
facsimile transmission] capable of connecting to an
---------------------- automatic data processing machine or to a network
printers [other than copying machines, facsimile
---------------------- machines]; parts and accessories thereof [other than
ink cartridges with or without print head assembly and
----------------------
ink spray nozzle] 9 9 18
---------------------- Machines for extruding, drawing, texturing or cutting
man-made textile materials 9 9 18
----------------------
Machines for preparing textile fibres; spinning,
---------------------- doubling or twisting machines and other machinery
for producing textile yarns; textile reeling or winding
---------------------- (including weft-winding) machines and machines for
preparing textile yarns for use on the machines of
----------------------
heading 8446 or 8447 9 9 18
---------------------- Weaving machines (looms) 9 9 18
Knitting machines, stitch-bonding machines and
----------------------
machines for making gimped yarn, tulle, lace,
---------------------- embroidery, trimmings, braid or net and machines for
tufting 9 9 18
----------------------
----------------------
----------------------
----------------------
----------------------

(%) (%) (%) ----------------------
Auxiliary machinery for use with machines of heading ----------------------
84.44, 84.45, 84.46 or 84.47 (for example, dobbies,
Jacquards, automatic stop motions, shuttle changing ----------------------
mechanisms); parts and accessories suitable for use
----------------------
solely or principally with the machines of this heading
or of heading 8444, 8445,8446 or 8447 (for example, ----------------------
spindles and spindles flyers, card clothing, combs,
extruding nipples, shuttles, healds and heald frames, ----------------------
hosiery needles) 9 9 18
----------------------
Machinery for the manufacture or finishing of felt
or nonwovens in the piece or in shapes, including ----------------------
machinery for making felt hats; blocks for making hats 9 9 18
----------------------
Machinery (other than machines of heading 8450) for
washing, cleaning, wringing, drying, ironing, pressing ----------------------
(including fusing presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile yarns, fabrics ----------------------
or made up textile articles and machines for applying
----------------------
the paste to the base fabric or other support used in
the manufacture of floor covering such as linoleum; ----------------------
machines for reeling, unreeling, folding, cutting or
pinking textile fabrics 9 9 18 ----------------------
Machinery for preparing, tanning or working hides, ----------------------
skins or leather or for making or repairing footwear
or other articles of hides, skins or leather, other than ----------------------
sewing machines 9 9 18
----------------------
Converters, ladles, ingot moulds and casting machines,
of a kind used in metallurgy or in metal foundries 9 9 18 ----------------------
Metal-rolling mills and rolls therefor 9 9 18
----------------------
Machine-tools for working any material by removal
of material, by laser or other light or photon beam, ----------------------
ultrasonic, electro-discharge, electro-chemical,
electron beam, ionic-beam or plasma arc processes 9 9 18 ----------------------
Machining centres, unit construction machines (single ----------------------
station) and multi-station transfer machines, for
working metal 9 9 18 ----------------------
Lathes (including turning centres) for removing metal 9 9 18
----------------------
Machine-tools (including way-type unit head
machines) for drilling, boring, milling, threading or ----------------------
tapping by removing metal, other than lathes (including
----------------------
turning centres) of heading 8458 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing metal,
---------------------- or cermets by means of grinding stones, abrasives
---------------------- or polishing products, other than gear cutting, gear
grinding or gear finishing machines of heading 8461 9 9 18
---------------------- Machine-tools for planing, shaping, slotting,
---------------------- broaching, gear cutting, gear grinding or gear finishing,
sawing, cutting-off and other machine-tools working
---------------------- by removing metal or cermets, not elsewhere specified
or included 9 9 18
----------------------
Machine-tools (including presses) for working metal
---------------------- by forging, hammering or die-stamping; machine-
tools (including presses) for working metal by
---------------------- bending, folding, straightening, flattening, shearing,
---------------------- punching or notching; presses for working metal or
metal carbides, not specified above 9 9 18
---------------------- Other machine-tools for working metal, or cermets,
---------------------- without removing material 9 9 18
Machine-tools for working stone, ceramics, concrete,
---------------------- asbestos-cement or like mineral materials or for cold
---------------------- working glass 9 9 18
Machine-tools (including machines for nailing,
----------------------
stapling, glueing or otherwise assembling) for working
---------------------- wood, cork, bone, hard rubber, hard plastics or similar
hard materials 9 9 18
----------------------
Parts and accessories suitable for use solely or
---------------------- principally with the machines of headings 8456 to
8465 including work or tool holders, self-opening
---------------------- dieheads, dividing heads and other special attachments
for the machines; tool holders for any type of tool, for
----------------------
working in the hand 9 9 18
---------------------- Tools for working in the hand, pneumatic, hydraulic or
with self-contained electric or non-electric motor 9 9 18
----------------------
Machinery and apparatus for soldering, brazing or
---------------------- welding, whether or not capable of cutting, other
than those of heading 8512.5; gas-operated surface
----------------------
tempering machines and appliances 9 9 18
----------------------
----------------------

(%) (%) (%) ----------------------
Calculating machines and pocket-size data recording, ----------------------
reproducing and displaying machines with calculating
functions; accounting machines, postage-franking ----------------------
machines, ticket-issuing machines and similar
----------------------
machines, incorporating a calculating device; cash
registers 9 9 18 ----------------------
Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing ----------------------
data onto data media in coded form and machines ----------------------
for processing such data, not elsewhere specified or
included 9 9 18 ----------------------
Perforating or stapling machines (staplers), pencil
----------------------
sharpening machines 9 9 18
Parts and accessories (other than covers, carrying cases ----------------------
and the like) suitable for use solely or principally with
machines of headings 8470 to 8472 9 9 18 ----------------------
Machinery for sorting, screening, separating, washing, ----------------------
crushing, grinding, mixing or kneading earth, stone,
ores or other mineral substances, in solid (including ----------------------
powder or paste) form; machinery for agglomerating,
----------------------
shaping or moulding solid mineral fuels, ceramic paste,
unhardened cements, plastering materials or other ----------------------
mineral products in powder or paste form; machines
for forming foundry moulds of sand 9 9 18 ----------------------
Machines for assembling electric or electronic lamps, ----------------------
tubes or valves or flashbulbs, in glass envelopes;
machines for manufacturing or hot working glass or ----------------------
glassware 9 9 18
----------------------
Machinery for working rubber or plastics or for the
manufacture of products from these materials, not ----------------------
specified or included elsewhere in this Chapter 9 9 18
Machines and mechanical appliances having individual ----------------------
functions, not specified or included elsewhere in this ----------------------
Chapter [other than Passenger boarding bridges of a
kind used in airports (8479 71 00) and other (8479 79 ----------------------
00)] 9 9 18
----------------------
Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than ingot ----------------------
moulds), metal carbides, glass, mineral materials,
rubber or plastics 9 9 18 ----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Taps, cocks, valves and similar appliances for pipes,
boiler shells, tanks, vats or the like, including pressure-
---------------------- reducing valves and thermostatically controlled valves 9 9 18
---------------------- Ball bearing, Roller Bearings 9 9 18
---------------------- Machines and apparatus of a kind used solely or

principally for the manufacture of semiconductor
---------------------- boules or wafers, semiconductor devices, electronic
integrated circuits or flat panel displays; machines and
---------------------- apparatus specified in Note 9 (C) to this Chapter; parts
---------------------- and accessories 9 9 18
Machinery parts, not containing electrical connectors,
---------------------- insulators, coils, contacts or other electrical features
---------------------- not specified or included elsewhere in this chapter 9 9 18
Electric motors and generators (excluding generating
---------------------- sets) 9 9 18
---------------------- Electric generating sets and rotary converters 9 9 18
---------------------- Parts suitable for use solely or principally with the
machines of heading 8501 or 8502 9 9 18
----------------------
Transformers Industrial Electronics; Electrical
---------------------- Transformer; Static Convertors (UPS) 9 9 18
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 9 9 18
----------------------
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 9 9 18
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 9 9 18
----------------------
----------------------

(%) (%) (%) ----------------------
Telephone sets; other apparatus for the transmission ----------------------
or reception of voice, images or other data, including
apparatus for communication in a wired or wireless ----------------------
network (such as a local or wide area network), other
----------------------
than transmission or reception apparatus of heading
8443, 8525, 8527 or 8528 9 9 18 ----------------------
Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures [other than ----------------------
single loudspeakers, mounted in their enclosures]; ----------------------
headphones and earphones, whether or not combined
with a microphone, and sets consisting of a microphone ----------------------
and one or more loudspeakers; 9 9 18
----------------------
Video recording or reproducing apparatus, whether or
not incorporating a video tuner 9 9 18 ----------------------
Discs, tapes, solid-state non-volatile storage devices,
"smart cards" and other media for the recording of ----------------------
sound or of other phenomena, whether or not recorded, ----------------------
including matrices and masters for the production of
discs, but excluding products of Chapter 37 9 9 18 ----------------------
Closed-circuit television (CCTV) 9 9 18
----------------------
Computer monitors not exceeding 17 inches, Set top
Box for Television (TV) 9 9 18 ----------------------
Electrical capacitors, fixed, variable or adjustable
----------------------
(pre-set) 9 9 18
Electrical resistors (including rheostats and ----------------------
potentiometers), other than heating resistors 9 9 18
----------------------
Printed Circuits 9 9 18
Electrical apparatus for switching or protecting ----------------------
electrical circuits, or for making connections to or
in electrical circuits (for example, switches, fuses, ----------------------
lightning arresters, voltage limiters, surge suppressors, ----------------------
plugs and other connectors, junction boxes), for a
voltage exceeding 1,000 volts 9 9 18 ----------------------
Parts suitable for use solely or principally with the
----------------------
apparatus of heading 8535, 8536 or 8537 9 9 18
Electrical Filaments or discharge lamps 9 9 18 ----------------------
Thermionic, cold cathode or photo-cathode valves and
----------------------
tubes (for example, vacuum or vapour or gas filled
valves and tubes, mercury arc rectifying valves and ----------------------
tubes, cathode-ray tubes, television camera tubes) 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Diodes, transistors and similar semi-conductor
devices; photosensitive semi-conductor devices;
---------------------- light-emitting diodes (LED); mounted piezo-electric
crystals 9 9 18
----------------------
Electronic integrated circuits 9 9 18
---------------------- Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in this
---------------------- Chapter 9 9 18
---------------------- Winding Wires; Coaxial cables; Optical Fiber 9 9 18
Carbon electrodes 9 9 18
----------------------
Electrical insulators of any material 9 9 18
---------------------- Waste and scrap of primary cells, primary batteries
and electric accumulators; spent primary cells, spent
---------------------- primary batteries and spent electric accumulators;
---------------------- electrical parts of machinery or apparatus, not specified
or included elsewhere in this Chapter 9 9 18
---------------------- Containers (including containers for the transport of
fluids) specially designed and equipped for carriage by
---------------------- one or more modes of transport [including refrigerated
---------------------- containers] 9 9 18
Cars for physically handicapped persons, subject to
---------------------- the following conditions: 9 9 18
---------------------- Refrigerated motor vehicles 9 9 18
Following parts of tractors namely: 9 9 18
---------------------- Baby carriages and parts thereof 9 9 18
---------------------- Balloons and dirigibles, gliders and other non-powered
aircraft 9 9 18
---------------------- Parachutes (including dirigible parachutes and
---------------------- paragliders) and rotochutes; parts thereof and
accessories thereto and parts thereof 9 9 18
---------------------- Aircraft launching gear, deck arrestor or similar gear;
ground flying trainers and parts thereof 9 9 18
----------------------
Vessels and other floating structures for breaking up 9 9 18
---------------------- Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544; sheets and
---------------------- plates of polarising material; prisms, mirrors and other
---------------------- optical elements, of any material, unmounted, other
than such elements of glass not optically worked 9 9 18
----------------------
----------------------

(%) (%) (%) ----------------------
Lenses, prisms, mirrors and other optical elements, of ----------------------
any material, mounted, being parts of or fittings for
instruments or apparatus, other than such elements of ----------------------
glass not optically worked [other than intraocular lens] 9 9 18
----------------------
Frames and mountings for spectacles, goggles or the
like, and parts thereof 9 9 18 ----------------------
Spectacles [other than corrective]; 9 9 18
----------------------
Balances of a sensitivity of 5 cg or better, with or
without weights [other than electric or electronic ----------------------
balances] 9 9 18
Instruments for measuring length, for use in the hand ----------------------
(for example, measuring rods and tapes, micrometers, ----------------------
callipers), not specified or included elsewhere in the
chapter 9 9 18 ----------------------
Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other mechanical ----------------------
properties of materials (for example, metals, wood, ----------------------
textiles, paper, plastics) 9 9 18
Hydrometers and similar floating instruments, ----------------------
thermometers, pyrometers, barometers, hygrometers
----------------------
and psychrometers, recording or not, and any
combination of these instruments 9 9 18 ----------------------
Instruments and apparatus for measuring or checking
the flow, level, pressure or other variables of liquids ----------------------
or gases (for example, flow meters, level gauges,
----------------------
manometers, heat meters), excluding instruments and
apparatus of heading 9014, 9015, 9028 or 9032 9 9 18 ----------------------
Instruments and apparatus for physical or chemical
analysis (for example, polarimeters, refractometers, ----------------------
spectrometers, gas or smoke analysis apparatus); ----------------------
instruments and apparatus for measuring or checking
viscosity, porosity, expansion, surface tension or ----------------------
the like; instruments and appratus for measuring or
checking quantities of heat, sound or light (including ----------------------
exposure meters); microtomes 9 9 18
----------------------
Gas, liquid or electricity supply or production meters,
including calibrating meters therefor 9 9 18 ----------------------
Revolution counters, production counters, taximeters,
----------------------
mileometers, pedometers and the like; speed indicators
and tachometers, other than those of heading 9014 or ----------------------
9015; stroboscopes 9 9 18
----------------------

---------------------- (%) (%) (%)
---------------------- Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or checking
---------------------- electrical quantities, excluding meters of heading
90.28; instruments and apparatus for measuring or
----------------------
detecting alpha, beta, gamma, X ray, cosmic or other
---------------------- ionising radiations 9 9 18
Measuring or checking instruments, appliances and
---------------------- machines, not specified or included elsewhere in this
---------------------- Chapter; profile projectors 9 9 18
Automatic regulating or controlling instruments and
---------------------- apparatus 9 9 18
---------------------- Parts and accessories (not specified or included
elsewhere in this Chapter) for machines, appliances,
---------------------- instruments or apparatus of Chapter 90 9 9 18
Clocks with watch movements, excluding clocks of
----------------------
heading 9104 9 9 18
---------------------- Other clocks 9 9 18
Clock movements, complete and assembled 9 9 18
----------------------
Other clock parts 9 9 18
---------------------- Complete clock movements, unassembled or partly
assembled (movement sets); incomplete clock
----------------------
movements, assembled; rough clock movements 9 9 18
---------------------- Clock cases, and parts thereof 9 9 18
Military weapons other than revolvers, pistols 9 9 18
----------------------
Other firearms and similar devices which operate
---------------------- by the firing of an explosive charge (for example,
sporting shotguns and rifles, muzzle-loading firearms,
---------------------- very pistols and other devices designed to project
---------------------- only signal flares, pistols and revolvers for firing
blank ammunition, captive-bolt humane killers, line-
---------------------- throwing guns) 9 9 18
Other arms (for example, spring, air or gas guns and
----------------------
pistols, truncheons), excluding those of heading 9307 9 9 18
---------------------- Parts and accessories of articles of headings 9301 to
9304 9 9 18
----------------------
Bombs, grenades, torpedoes, mines, missiles, and
---------------------- similar munitions of war and parts thereof; cartridges
and other ammunition and projectiles and parts thereof,
---------------------- including shot and cartridge wads 9 9 18
----------------------

(%) (%) (%) ----------------------
Swords, cut lasses, bayonets, lances and similar arms ----------------------
and parts thereof and scabbards and sheaths therefor 9 9 18
Medical, surgical, dental or veterinary furniture (for ----------------------
example, operating tables, examination tables, hospital ----------------------
beds with mechanical fittings, dentists' chairs); barbers'
chairs and similar chairs, having rotating as well as ----------------------
both reclining and elevating movements; parts of the
foregoing articles 9 9 18 ----------------------
Bamboo furniture 9 9 18 ----------------------
Coir mattresses, cotton pillows, mattress and quilts 9 9 18
----------------------
Prefabricated buildings 9 9 18
Electronic Toys like tricycles, scooters, pedal cars etc. ----------------------
(including parts and accessories thereof) 9 9 18
----------------------
Swimming pools and padding pools 9 9 18
Buttons, of plastics not covered with the textile ----------------------
material, of base metals, buttons of coconut shell,
button blanks 9 9 18 ----------------------
Brushes (including brushes constituting parts of ----------------------
machines, appliances or vehicles), hand operated
mechanical floor sweepers, not motorised, mops and ----------------------
feather dusters; prepared knots and tufts for broom or
----------------------
brush making; paint pads and rollers; squeegees (other
than roller squeegees) [other than brooms and brushes, ----------------------
consisting of twigs or other vegetable materials bound
together, with or without handles] 9 9 18 ----------------------
Hand sieves and hand riddles 9 9 18 ----------------------
Travel sets for personal toilet, sewing or shoe or
clothes cleaning 9 9 18 ----------------------
Slide fasteners and parts thereof 9 9 18 ----------------------
Fountain pens, stylograph pens and other pens 9 9 18
Boards, with writing or drawing surface, whether or ----------------------
not framed 9 9 18 ----------------------
Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not on ----------------------
spools or in cartridges; ink-pads, whether or not inked,
----------------------
with or without boxes 9 9 18
Monopods, bipods, tripods and similar articles 9 9 18 ----------------------
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- All items of machinery including prime movers,
instruments, apparatus and appliances, control gear
---------------------- and transmission equipment, auxiliary equipment
(including those required for research and development
----------------------
purposes, testing and quality control), as well as all
---------------------- components (whether finished or not) or raw materials
for the manufacture of the aforesaid items and their
---------------------- components, required for the initial setting up of a
unit, or the substantial expansion of an existing unit,
----------------------
of a specified: 9 9 18
---------------------- Laboratory chemicals 9 9 18
---------------------- Tyre for tractors 9 9 18
Tube for tractor tyres 9 9 18
----------------------
Agricultural Diesel Engine of cylinder capacity
---------------------- exceeding 250 cc for Tractor 9 9 18
Hydraulic Pumps for Tractors 9 9 18
----------------------
Bumpers and parts thereof for tractors 9 9 18
---------------------- Brakes assembly and its parts thereof for tractors 9 9 18
---------------------- Gear boxes and parts thereof for tractors 9 9 18
Transaxles and its parts thereof for tractors 9 9 18
----------------------
Road wheels and parts and accessories thereof for
---------------------- tractors 9 9 18
---------------------- (i) Radiator assembly for tractors and parts thereof 9 9 18
Silencer assembly for tractors and arts thereof 9 9 18
----------------------
Clutch assembly and its parts thereof for tractors 9 9 18
---------------------- Steering wheels and its parts thereof for tractor 9 9 18
---------------------- Hydraulic and its parts thereof for tractor 9 9 18
Fender, Hood, wrapper, Grills, Side Panel, Extension
----------------------
Plates, Fuel Tank and parts thereof for tractors 9 9 18
---------------------- Goods which are not specified elsewhere 9 9 18
----------------------
9.3 GOODS AT 28% RATE
----------------------
Following table gives the list of goods on which GST applied at rate of 28%.
----------------------
----------------------
----------------------

Description of Goods Rate Rate Rate ----------------------
(%) (%) (%)
Molasses 14 14 28 ----------------------
Chewing gum / bubble gum and white chocolate, not ----------------------
containing cocoa 14 14 28
Cocoa butter, fat and oil 14 14 28 ----------------------
Cocoa powder, not containing added sugar or ----------------------
sweetening matter 14 14 28
Chocolates and other food preparations containing ----------------------
cocoa 14 14 28
----------------------
Malt extract; food preparations of flour, groats,
meal, starch or malt extract, not containing cocoa or ----------------------
containing less than 40% by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified or ----------------------
included; food preparations of goods of heading 0401
to 0404, not containing cocoa or containing less than ----------------------
5% by weight of cocoa calculated on a totally defatted ----------------------
basis not elsewhere specified or included [other than
preparations for infants or young children, put up for ----------------------
retail sale and mixes and doughs for the preparation of
bakers’ wares of heading 1905] 14 14 28 ----------------------
Waffles and wafers coated with chocolate or containing ----------------------
chocolate 14 14 28
Extracts, essences and concentrates of coffee, and ----------------------
preparations with a basis of these extracts, essences or
----------------------
concentrates or with a basis of coffee 14 14 28
Food preparations not elsewhere specified or ----------------------
included i.e. Protein concentrates and textured protein
substances, Sugar-syrups containing added flavouring ----------------------
or colouring matter, not elsewhere specified or ----------------------
included; lactose syrup; glucose syrup and malto
dextrine syrup, Compound preparations for making ----------------------
non-alcoholic beverages, Food flavouring material,
Churna for pan, Custard powder 14 14 28 ----------------------
Pan masala 14 14 28 ----------------------
Other non-alcoholic beverages 14 14 28
All goods [including aerated waters], containing ----------------------
added sugar or other sweetening matter or flavoured 14 14 28 ----------------------
Unmanufactured tobacco; tobacco refuse [other than
tobacco leaves] 14 14 28 ----------------------
Cigars, cheroots, cigarillos and cigarettes, of tobacco ----------------------
or of tobacco substitutes 14 14 28
----------------------

---------------------- (%) (%) (%)
---------------------- Other manufactured tobacco and manufactured
tobacco substitutes; “homogenised” or “reconstituted”
---------------------- tobacco; tobacco extracts and essences [including
---------------------- biris] 14 14 28
Marble and travertine, other than blocks 14 14 28
----------------------
Granite, other than blocks 14 14 28
---------------------- Portland cement, aluminous cement, slag cement,
---------------------- super sulphate cement and similar hydraulic cements,
whether or not coloured or in the form of clinkers 14 14 28
---------------------- Avgas 14 14 28
---------------------- 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 14 14 28
----------------------
Paints and varnishes (including enamels and lacquers)
---------------------- based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in an aqueous
---------------------- medium 14 14 28
---------------------- Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments of
---------------------- a kind used for finishing leather 14 14 28
---------------------- Artists’, students’ or signboard painters’ colours,
modifying tints, amusement colours and the like, in
---------------------- tablets, tubes, jars, bottles, pans or in similar forms or
packings 14 14 28
----------------------
Glaziers’ putty, grafting putty, resin cements, caulking
---------------------- compounds and other mastics; painters’ fillings; non-
refractory surfacing preparations for facades, indoor
----------------------
walls, floors, ceilings or the like 14 14 28
---------------------- Perfumes and toilet waters 14 14 28
---------------------- Beauty or make-up preparations and preparations
for the care of the skin (other than medicaments),
---------------------- including sunscreen or sun tan preparations; manicure
---------------------- or pedicure preparations [other than kajal, Kumkum,
Bindi, Sindur, Alta] 14 14 28
----------------------
----------------------

(%) (%) (%) ----------------------
All goods, i.e. preparations for use on the hair such ----------------------
as Shampoos; Preparations for permanent waived or
straightening; Hair lacquers; Brilliantines (spirituous); ----------------------
Hair cream, Hair dyes (natural, herbal or synthetic) ----------------------
[other than Hair oil] 14 14 28
----------------------
Preparations for oral or dental hygiene, including
and powders; yarn used to clean between the teeth ----------------------
(dental floss), in individual retail packages [other
than dentifrices in powder or paste from (tooth powder ----------------------
or toothpaste)] 14 14 28
----------------------
Pre-shave, shaving or after-shave preparations,
personal deodorants, bath preparations, depilatories ----------------------
and other perfumery, cosmetic or toilet preparations, ----------------------
not elsewhere specified or included; prepared room
deodorisers, whether or not perfumed or having ----------------------
disinfectant properties; such as Pre-shave, shaving
or after-shave Preparations, Shaving cream, Personal ----------------------
deodorants and antiperspirants 14 14 28 ----------------------
Organic surface-active products and preparations for ----------------------
washing the skin, in the form of liquid or cream and
put up for retail sale, whether or not containing soap; ----------------------
paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent 14 14 28 ----------------------
Organic surface-active agents (other than soap); ----------------------

surface-active preparations, washing preparations
----------------------
(including auxiliary washing preparations) and
cleaning preparations, whether or not containing soap, ----------------------
other than those of heading 3401 14 14 28
----------------------
Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, anti- ----------------------
rust or anti-corrosion preparations and mould release
----------------------
preparations, based on lubricants) and preparations
of a kind used for the oil or grease treatment of ----------------------
textile materials, leather, furskins or other materials,
but excluding preparations containing, as basic ----------------------
constituents, 70% or more by weight of petroleum oils
----------------------
or of oils obtained from bituminous minerals 14 14 28
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and
---------------------- powders and similar preparations (whether or not in
the form of paper, wadding, felt, nonwovens, cellular
----------------------
plastics or cellular rubber, impregnated, coated or
---------------------- covered with such preparations), excluding waxes of
heading 3404 14 14 28
---------------------- Modelling pastes, including those put up for children's
---------------------- amusement 14 14 28
Prepared explosives, other than propellant powders;
---------------------- such as Industrial explosives 14 14 28
---------------------- Fireworks, signalling flares, rain rockets, fog signals
and other pyrotechnic articles 14 14 28
---------------------- Ferro-cerium and other pyrophoric alloys in all forms;
articles of combustible materials as specified in Note
----------------------
2 to this Chapter; such as liquid or liquefied-gas fuels
---------------------- in containers of a kind used for filling or refilling
cigarette or similar lighters 14 14 28
---------------------- Anti-knock preparations, oxidation inhibitors,
---------------------- gum inhibitors, viscosity improvers, anti-corrosive
preparations and other prepared additives, for mineral
---------------------- oils (including gasoline) or for other liquids used for
the same purposes as mineral oils 14 14 28
----------------------
Preparations and charges for fire-extinguishers;
---------------------- charged fire-extinguishing grenades 14 14 28
Organic composite solvents and thinners, not
---------------------- elsewhere specified or included; prepared paint or
---------------------- varnish removers 14 14 28
Hydraulic brake fluids and other prepared liquids for
---------------------- hydraulic transmission, not containing or containing
less than 70% by weight of petroleum oils or oils
----------------------
obtained from bituminous minerals 14 14 28
---------------------- Anti-freezing preparations and prepared de-icing
fluids 14 14 28
----------------------
Floor coverings of plastics, whether or not self-
---------------------- adhesive, in rolls or in form of tiles; wall or ceiling
coverings of plastics 14 14 28
---------------------- Baths, shower baths, sinks, wash basins, bidets,
---------------------- lavatory pans, seats and covers, flushing cisterns and
similar sanitary ware of plastics 14 14 28
----------------------

(%) (%) (%) ----------------------
Other articles of plastics and articles of other materials ----------------------
of headings 3901 to 3914 [other than bangles of
plastic, PVC Belt Conveyor, plastic beads and plastic ----------------------
tarpaulins] 14 14 28
----------------------
New pneumatic tyres, of rubber [other than of a
kind used on/in bicycles, cycle-rickshaws and three ----------------------
wheeled powered cycle rickshaws; and Rear Tractor
tyres] 14 14 28 ----------------------
Retreaded or used tyres and flaps 14 14 28 ----------------------
Inner tubes of rubber [other than of a kind used on/in
bicycles, cycle-rickshaws and three wheeled powered ----------------------
cycle rickshaws; and Rear Tractor tyre tubes] 14 14 28 ----------------------
Other articles of vulcanised rubber other than hard
rubber (other than erasers) 14 14 28 ----------------------
Hard rubber (for example ebonite) in all forms, ----------------------
including waste and scrap; articles of hard rubber 14 14 28
Saddlery and harness for any animal (including traces, ----------------------
leads, knee pads, muzzles, saddle cloths, saddle bags,
----------------------
dog coats and the like), of any material 14 14 28
Trunks, suit-cases, vanity-cases, executive-cases, ----------------------
brief-cases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun ----------------------
cases, holsters and similar containers; travelling- ----------------------
bags, insulated food or beverages bags, toilet bags,
rucksacks, handbags, shopping bags, wallets, purses, ----------------------
map-cases, cigarette-cases, to-bacco- pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, ----------------------
powder-boxes, cutlery cases and similar containers, of ----------------------
leather, of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or mainly ----------------------
covered with such materials or with paper [other
than School satchels and bags other than of leather ----------------------
or composition leather, Toilet cases, Hand bags and ----------------------
shopping bags, of artificial plastic material, of cotton,
or of jute, Vanity bags, Handbags of other materials ----------------------
excluding wicker work or basket work] 14 14 28
----------------------
Articles of apparel and clothing accessories, of leather
or of composition leather 14 14 28 ----------------------
Other articles of leather or of composition leather 14 14 28
----------------------
Articles of gut (other than silk-worm gut), of
goldbeater's skin, of bladders or of tendons 14 14 28 ----------------------

---------------------- (%) (%) (%)
---------------------- Articles of apparel, clothing accessories and other
articles of furskin 14 14 28
---------------------- Articles of artificial fur 14 14 28
---------------------- Particle board, Oriented Strand Board (OSB) and
similar board (for example, wafer board) of wood or
---------------------- other ligneous materials, whether or not agglomerated
with resins or other organic binding substances, other
----------------------
than specified boards 14 14 28
---------------------- Fibre board of wood or other ligneous materials,
whether or not bonded with resins or other organic
---------------------- substances, other than specified boards 14 14 28
---------------------- Plywood, veneered panels and similar laminated wood 14 14 28
Densified wood, in blocks, plates, strips, or profile
---------------------- shapes 14 14 28
---------------------- Wooden frames for paintings, photographs, mirrors or
similar objects 14 14 28
---------------------- Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
----------------------
shingles and shakes 14 14 28
---------------------- Wood paving blocks, articles of densified wood not
elsewhere included or specified, Parts of domestic
---------------------- decorative articles used as tableware and kitchenware 14 14 28
---------------------- Wall paper and similar wall coverings; window
transparencies of paper 14 14 28
---------------------- Artificial flowers, foliage and fruit and parts thereof;
---------------------- articles made of artificial flowers, foliage or fruit 14 14 28
Wool or other animal hair or other textile materials,
---------------------- prepared for use in making wigs or the like 14 14 28
---------------------- Wigs, false beards, eyebrows and eyelashes, switches
and the like, of human or animal hair or of textile
---------------------- materials; articles of human hair not elsewhere
specified or included 14 14 28
----------------------
Setts, curbstones and flagstones, of natural stone
---------------------- (except slate) 14 14 28
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 powder, of natural stone
(including slate); of marble, travertine and alabaster,
---------------------- of Granite, of Other calcareous stone 14 14 28

(%) (%) (%) ----------------------
Worked slate and articles of slate or of agglomerated ----------------------
slate 14 14 28
Articles of asphalt or of similar material (for example, ----------------------
petroleum bitumen or coal tar pitch) 14 14 28 ----------------------
Panels, boards, tiles, blocks and similar articles of
vegetable fibre, of straw or of shavings, chips, particles, ----------------------
sawdust or other waste, of wood, agglomerated with
----------------------
cement, plaster or other mineral binders 14 14 28
Articles of plaster or of compositions based on plaster; ----------------------
such as Boards, sheets, panels, tiles and similar
articles, not ornamented 14 14 28 ----------------------
Articles of cement, of concrete or of artificial stone, ----------------------
whether or not reinforced; such as Tiles, flagstones,
bricks and similar articles, Building blocks and bricks, ----------------------
Cement bricks, Prefabricated structural components
----------------------
for Building or civil engineering, Prefabricated
structural components for building or civil engineering 14 14 28 ----------------------
Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium ----------------------
carbonate; articles of such mixtures or of asbestos (for ----------------------
example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other ----------------------
than goods of heading 6811 or 6813 14 14 28
----------------------
Friction material and articles thereof (for example,
sheets, rolls, strips, segments, discs, washers, pads), ----------------------
not mounted, for brakes, for clutches or the like, with
a basis of asbestos, of other mineral substances or of ----------------------
cellulose, whether or not combined with textiles or
----------------------
other materials 14 14 28
Worked mica and articles of mica, including ----------------------
agglomerated or reconstituted mica, whether or not on
a support of paper, paperboard or other materials 14 14 28 ----------------------
Articles of stone or of other mineral substances ----------------------
(including carbon fibres, articles of carbon fibres and
articles of peat), not elsewhere specified or included 14 14 28 ----------------------
Blocks, tiles and other ceramic goods of siliceous ----------------------
fossil meals (for example, kieselguhr, tripolite or
diatomite) or of similar siliceous earths 14 14 28 ----------------------
Ceramic flooring blocks, support or filler tiles and the
----------------------
like 14 14 28
----------------------

---------------------- (%) (%) (%)
---------------------- Chimney-pots, cowls, chimney liners, architectural
ornaments and other ceramic constructional goods 14 14 28
---------------------- Ceramic pipes, conduits, guttering and pipe fittings 14 14 28
---------------------- Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
---------------------- finishing ceramics 14 14 28
---------------------- Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
---------------------- receptacles of a kind used in agriculture; ceramic
pots, jars and similar articles of a kind used for the
---------------------- conveyance or packing of goods 14 14 28
---------------------- Ceramic sinks, wash basins, wash basin pedestals,
baths, bidets, water closet pans, flushing cisterns,
---------------------- urinals and similar sanitary fixtures 14 14 28
---------------------- Statuettes and other ornamental ceramic articles 14 14 28
Other ceramic articles 14 14 28
---------------------- Cast glass and rolled glass, in sheets or profiles,
---------------------- whether or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked 14 14 28
---------------------- Drawn glass and blown glass, in sheets, whether or
not having an absorbent, reflecting or non-reflecting
----------------------
layer, but not otherwise worked 14 14 28
---------------------- Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent, reflecting
---------------------- or non-reflecting layer, but not otherwise worked 14 14 28
---------------------- Glass of heading 70.03, 70.04 or 70.05, bent, edge-
worked, engraved, drilled, enamelled or otherwise
---------------------- worked, but not framed or fitted with other materials 14 14 28
---------------------- Safety glass, consisting of toughened (tempered) or
laminated glass 14 14 28
---------------------- Multiple-walled insulating units of glass 14 14 28
---------------------- Glass mirrors, whether or not framed, including rear-
view mirrors 14 14 28
---------------------- Glass envelopes (including bulbs and tubes), open,
and glass parts thereof, without fittings, for electric
----------------------
lamps, cathode-ray tubes or the like 14 14 28
---------------------- Signalling glassware and optical elements of glass
(other than those of heading 7015), not optically
---------------------- worked 14 14 28
----------------------

(%) (%) (%) ----------------------
Paving blocks, slabs, bricks, squares, tiles and other ----------------------
articles of pressed or moulded glass, whether or not
wired, of a kind used for building or construction ----------------------
purposes; glass cubes and other glass smallwares,
----------------------
whether or not on a backing, for mosaics or similar
decorative purposes; leaded lights and the like; multi- ----------------------
cellular or foam glass in blocks, panels, plates, shells
or similar forms 14 14 28 ----------------------
Other articles of glass [other than Globes for lamps ----------------------
and lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns] 14 14 28 ----------------------
Stoves [other than kerosene stove and LPG stoves],
----------------------
ranges, grates, cookers (including those with subsidiary
boilers for central heating), barbecues, braziers, gas- ----------------------
rings, plate warmers and similar non-electric domestic
appliances, and parts thereof, of iron or steel 14 14 28 ----------------------
Radiators for central heating, not electrically heated, ----------------------
and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can also ----------------------
distribute fresh or conditioned air), not electrically
heated, incorporating a motor-driven fan or blower, ----------------------
and parts thereof, of iron or steel 14 14 28 ----------------------
Sanitary ware and parts thereof of iron and steel 14 14 28
All goods other than utensils i.e. sanitary ware and ----------------------
parts thereof of copper 14 14 28 ----------------------
Other articles of copper [including chain and parts
thereof under 7419 10 and other articles under 7419 ----------------------
99] but not including metal castings under 7419 91 00 14 14 28
----------------------
Doors, windows and their frames and thresholds for
doors 14 14 28 ----------------------
All goods other than utensils i.e. sanitary ware and
----------------------
parts thereof 14 14 28
Razors and razor blades (including razor blade blanks ----------------------
in strips) 14 14 28
----------------------
Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and mincing ----------------------
knives,); manicure or pedicure sets and instruments
(including nail files) [other than paper knives, pencil ----------------------
sharpeners and blades thereof] 14 14 28
----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
---------------------- blinds, coachwork, saddlery, trunks, chests, caskets or
the like; base metal hat-racks, hat-pegs, brackets and
----------------------
similar fixtures; castors with mountings of base metal;
---------------------- automatic door closers of base metal 14 14 28
Armoured or reinforced safes, strong-boxes and doors
---------------------- and safe deposit lockers for strong-rooms, cash or
---------------------- deed boxes and the like, of base metal 14 14 28
Filing cabinets, card-index cabinets, paper trays, paper
---------------------- rests, pen trays, office-stamp stands and similar office
or desk equipment, of base metal, other than office
----------------------
furniture of heading 9403 14 14 28
---------------------- Fittings for loose-leaf binders or files, letter clips, letter
corners, paper clips, indexing tags and similar office
---------------------- articles, of base metal; staples in strips (for example,
---------------------- for offices, upholstery, packaging), of base metal 14 14 28
Sign-plates, name-plates, address-plates and similar
---------------------- plates, numbers, letters and other symbols, of base
metal, excluding those of heading 9405 14 14 28
----------------------
Spark-ignition reciprocating or rotary internal
---------------------- combustion piston engine 14 14 28
Compression-ignition internal combustion piston
----------------------
engines (diesel or semi-diesel engines) 14 14 28
---------------------- Parts suitable for use solely or principally with the
engines of heading 8407 or 8408 14 14 28
----------------------
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], concrete pumps
[8413 40 00], other rotary positive displacement
----------------------
pumps [8413 60], [other than hand pumps falling
---------------------- under tariff item 8413 11 10] 14 14 28
Air or vacuum pumps, air or other gas compressors
---------------------- and fans; ventilating or recycling hoods incorporating
---------------------- a fan, whether or not fitted with filters 14 14 28
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 14 28
----------------------

(%) (%) (%) ----------------------
Refrigerators, freezers and other refrigerating or ----------------------
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading 8415 14 14 28 ----------------------
Storage water heaters, non-electric [8419 19] (other ----------------------
than solar water heater and system), Pressure vessels,
reactors, columns or towers or chemical storage tanks ----------------------
[8419 89 10], Glass lined equipment [8419 89 20], ----------------------
Auto claves other than for cooking or heating food,
not elsewhere specified or included [8419 89 30], ----------------------
Cooling towers and similar plants for direct cooling
(without a separating wall) by means of recirculated ----------------------
water [8419 89 40], Plant growth chambers and ----------------------
rooms and tissue culture chambers and rooms having
temperature, humidity or light control [8419 89 ----------------------
60], Apparatus for rapid heating of semiconductor
devices , apparatus for chemical or physical vapour ----------------------
deposition on semiconductor wafers; apparatus for ----------------------
chemical vapour deposition on LCD substratus [8419
89 70]; parts [8419 90] 14 14 28 ----------------------
Dish washing machines, household [8422 11 00] and ----------------------
other [8422 19 00] 14 14 28
Electric or electronic weighing machinery (excluding ----------------------
balances of a sensitivity of 5 centigrams or better), ----------------------
including weight operated counting or checking
machines; weighing machine weights of all kinds 14 14 28 ----------------------
Fire extinguishers 14 14 28 ----------------------
Fork-lift trucks; other works trucks fitted with lifting
----------------------
or handling equipment 14 14 28
Other lifting, handling, loading or unloading ----------------------
machinery (for example, lifts, escalators, conveyors,
----------------------
teleferics) 14 14 28
Self-propelled bulldozers, angledozers, graders, ----------------------
levellers, scrapers, mechanical shovels, excavators,
----------------------
shovel loaders, tamping machines and road rollers 14 14 28
Other moving, grading, levelling, scraping, excavating, ----------------------
tamping, compacting, extracting or boring machinery,
----------------------
for earth, minerals or ores; pile-drivers and pile-
extractors; snow-ploughs and snow-blowers 14 14 28 ----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Printers which perform two or more of the functions
of printing, copying or facsimile transmission, capable
---------------------- of connecting to an automatic data processing machine
or to a network printers; copying machines, facsimile
----------------------
machines; ink cartridges with or without print head
---------------------- assembly and ink spray nozzle 14 14 28
Household or laundry-type washing machines,
---------------------- including machines which both wash and dry 14 14 28
---------------------- Other office machines (for example, hectograph or
stencil duplicating machines, addressing machines,
---------------------- automatic banknote dispensers, coin sorting machines,
coin counting or wrapping machines [other than
----------------------
Braille typewriters, electric or non-electric,Perforating
---------------------- or stapling machines (staplers), pencil sharpening
machines] 14 14 28
---------------------- Automatic goods-vending machines (for example,
---------------------- postage stamps, cigarette, food or beverage machines),
including money changing machines 14 14 28
---------------------- Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter 14 14 28
----------------------
Passenger boarding bridges of a kind used in airports
---------------------- [8479 71 00] and other [8479 79 00] 14 14 28
Transmission shafts (including cam shafts and crank
----------------------
shafts) and cranks; bearing housings and plain shaft
---------------------- bearings; gears and gearing; ball or roller screws;
gear boxes and other speed changers, including
---------------------- torque converters; flywheels and pulleys, including
pulley blocks; clutches and shaft couplings (including
----------------------
universal joints) 14 14 28
---------------------- Gaskets and similar joints of metal sheeting combined
with other material or of two or more layers of
---------------------- metal; sets or assortments of gaskets and similar
---------------------- joints, dissimilar in composition, put up in pouches,
envelopes or similar packings; mechanical seals 14 14 28
---------------------- Static converters (for example, rectifiers) and inductors
[other than Transformers Industrial Electronics;
----------------------
Electrical Transformer; Static Convertors (UPS)] 14 14 28
---------------------- Primary cells and primary batteries 14 14 28
Electric accumulators, including separators therefor,
----------------------
whether or not rectangular (including square) 14 14 28
---------------------- Vacuum cleaners 14 14 28

(%) (%) (%) ----------------------
Electro-mechanical domestic appliances, with self- ----------------------
contained electric motor, other than vacuum cleaners
of heading 8508 14 14 28 ----------------------
Shavers, hair clippers and hair-removing appliances, ----------------------
with self-contained electric motor 14 14 28
----------------------
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 14 14 28 ----------------------
Electrical lighting or signalling equipment (excluding ----------------------
articles of heading 8539), windscreen wipers,
defrosters and demisters, of a kind used for cycles or ----------------------
motor vehicles 14 14 28
----------------------
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 14 14 28 ----------------------
Electric instantaneous or storage water heaters and ----------------------

immersion heaters; electric space heating apparatus
----------------------
and soil heating apparatus; electrothermic 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 14 14 28
ISDN System [8517 69 10], ISDN Terminal Adaptor ----------------------
[8517 69 20], X 25 Pads [8517 69 40] 14 14 28
----------------------
Single loudspeakers, mounted in their enclosures
[8518 21 00], Audio-frequency electric amplifiers ----------------------
[8518 40 00], Electric sound amplifier sets [8518 50
----------------------
00], Parts [8518 90 00] 14 14 28
Sound recording or reproducing apparatus 14 14 28 ----------------------
Parts and accessories suitable for use solely or ----------------------
principally with the apparatus of headings 8519 or
8521 14 14 28 ----------------------
----------------------

---------------------- (%) (%) (%)
---------------------- Transmission apparatus for radio-broadcasting or
television, whether or not incorporating reception
---------------------- apparatus or sound recording or reproducing apparatus;
---------------------- television cameras, digital cameras and video cameras
recorders [other than CCTV] 14 14 28
---------------------- Radar apparatus, radio navigational aid apparatus and
---------------------- radio remote control apparatus 14 14 28
Reception apparatus for radio-broadcasting, whether
---------------------- or not combined, in the same housing, with sound
---------------------- recording or reproducing apparatus or a clock 14 14 28
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 17
inches] 14 14 28
----------------------
Parts suitable for use solely or principally with the
---------------------- apparatus of headings 8525 to 8528 14 14 28
---------------------- Electrical signalling, safety or traffic control equipment
for railways, tramways, roads, inland waterways,
---------------------- parking facilities, port installations or airfields (other
than those of heading 8608) 14 14 28
----------------------
Electric sound or visual signalling apparatus (for
---------------------- example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530 14 14 28
----------------------
Electrical apparatus for switching or protecting
---------------------- electrical circuits, or for making connections to or in
electrical circuits (for example, switches, relays, fuses,
----------------------
surge suppressors, plugs, sockets, lamp-holders, and
---------------------- other connectors, junction boxes), for a voltage not
exceeding 1,000 volts : connectors for optical fibres
---------------------- optical fibres, bundles or cables 14 14 28
---------------------- Boards, panels, consoles, desks, cabinets and other
bases, equipped with two or more apparatus of heading
---------------------- 8535 or 8536, for electric control or the distribution of
electricity, including those incorporating instruments
----------------------
or apparatus of chapter 90, and numerical control
---------------------- apparatus, other than switching apparatus of heading
8517 14 14 28
----------------------

(%) (%) (%) ----------------------
Sealed beam lamp units and ultra-violet or infra-red ----------------------
lamps; arc lamps [other than Electric filament or
discharge lamps and LED lamps] 14 14 28 ----------------------
Insulated (including enamelled or anodised) wire, ----------------------
cable and other insulated electric conductors, whether
or not fitted with connectors [other than Winding ----------------------
Wires; Coaxial cables; Optical Fiber] 14 14 28 ----------------------
Brushes [8545 20 00] and goods under 8545 (including
arc lamp carbon and battery carbon) 14 14 28 ----------------------
Insulating fittings for electrical machines, appliances ----------------------

or equipment, being fittings wholly of insulating
material apart from any minor components of metal ----------------------
(for example, threaded sockets) incorporated during ----------------------
moulding solely for the purposes of assembly, other
than insulators of heading 8546; electrical conduit ----------------------
tubing and joints therefor, of base metal lined with
insulating material 14 14 28 ----------------------
Motor vehicles for the transport of ten or more persons, ----------------------

including the driver 14 14 28
----------------------
Motor cars and other motor vehicles principally
designed for the transport of persons (other than those ----------------------
of heading 8702), including station wagons and racing
----------------------
cars [other than Cars for physically handicapped
persons] 14 14 28 ----------------------
Motor vehicles for the transport of goods [other
----------------------
than Refrigerated motor vehicles] 14 14 28
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) 14 14 28 ----------------------
Chassis fitted with engines, for the motor vehicles of ----------------------
headings 8701 to 8705 14 14 28
----------------------
Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705 14 14 28 ----------------------
Parts and accessories of the motor vehicles of headings ----------------------
8701 to 8705 [other than specified parts of tractors] 14 14 28
----------------------

---------------------- (%) (%) (%)
---------------------- 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 vehicles 14 14 28
---------------------- Tanks and other armoured fighting vehicles, motorised,
whether or not fitted with weapons, and parts of such
---------------------- vehicles 14 14 28
---------------------- Motorcycles (including mopeds) and cycles fitted with
an auxiliary motor, with or without side-cars; side-cars 14 14 28
---------------------- Parts and accessories of vehicles of headings 8711 and
8713 14 14 28
----------------------
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] 14 14 28
Aircrafts for personal use 14 14 28
---------------------- Yachts and other vessels for pleasure or sports; rowing
---------------------- boats and canoes 14 14 28
Goggles 14 14 28
---------------------- Binoculars, monoculars, other optical telescopes, and
---------------------- mountings therefor; other astronomical instruments
and mountings therefor, but not including instruments
---------------------- for radio-astronomy 14 14 28
Photographic (other than cinematographic) cameras;
----------------------
photographic flashlight apparatus and flashbulbs other
---------------------- than discharge lamps of heading 8539 14 14 28
Cinematographic cameras and projectors, whether
---------------------- or not incorporating sound recording or reproducing
---------------------- apparatus 14 14 28
Image projectors, other than cinematographic;
---------------------- photographic (other than cinematographic) enlargers
and reducers 14 14 28
----------------------
Apparatus and equipment for photographic (including
---------------------- cinematographic) laboratories, not specified or
included elsewhere in this Chapter; negatoscopes;
---------------------- projection screens 14 14 28
---------------------- Compound optical microscopes, including those
for photomicrography cinephotomicrography or
---------------------- microprojection 14 14 28

(%) (%) (%) ----------------------
Microscopes other than optical microscopes; ----------------------
diffraction apparatus 14 14 28
Liquid crystal devices not constituting articles ----------------------
provided for more specifically in other headings; ----------------------
lasers, other than laser diodes; other optical appliances
and instruments, not specified or included elsewhere ----------------------
in this Chapter 14 14 28
----------------------
Direction finding compasses; other navigational
instruments and appliances 14 14 28 ----------------------
Surveying (including photogrammetrical surveying),
hydrographic, oceanographic, hydrological, ----------------------
meteorological or geophysical instruments and ----------------------
appliances, excluding compasses; rangefinders 14 14 28
Electric or electronic balances of a sensitivity of 5 cg ----------------------
or better, with or without weights 14 14 28
----------------------
Apparatus based on the use of X-rays or of alpha, beta
or gamma radiations, for \ including radiography or ----------------------
radiotherapy apparatus, X-ray tubes and other X-ray
generators, high tension generators, control panels ----------------------
and desks, screens, examinations or treatment tables, ----------------------
chairs and the light 14 14 28
Instruments, apparatus and models, designed for ----------------------
demonstrational purposes (for example, in education
----------------------
or exhibitions), unsuitable for other uses 14 14 28
Wrist-watches, pocket-watches and other watches, ----------------------
including stop-watches, with case of precious metal or
of metal clad with precious metal 14 14 28 ----------------------
Wrist-watches, pocket-watches and other watches, ----------------------
including stop watches, other than those of heading
9101 14 14 28 ----------------------
Instrument panel clocks and clocks of a similar type ----------------------
for vehicles, aircraft, spacecraft or vessels 14 14 28
Time of day recording apparatus and apparatus for ----------------------
measuring, recording or otherwise indicating intervals
----------------------
of time, with clock or watch movement or with
synchronous motor (for example, time registers, time- ----------------------
recorders) 14 14 28
Time switches with clock or watch movement or with ----------------------
synchronous motor 14 14 28 ----------------------
Watch movements, complete and assembled 14 14 28
----------------------

---------------------- (%) (%) (%)
---------------------- Complete watch movements, unassembled or partly
assembled (movement sets); incomplete watch
---------------------- movements, assembled; rough watch movements 14 14 28
---------------------- Watch cases and parts thereof 14 14 28
---------------------- Cases for other than clocks, and parts thereof 14 14 28

Watch straps, watch bands and watch bracelets, and
---------------------- parts thereof 14 14 28
---------------------- Other watch parts 14 14 28
---------------------- Pianos, including automatic pianos; harpsi-chords and
other keyboard stringed instruments 14 14 28
----------------------
Other string musical instruments (for example, guitars,
---------------------- violins, harps) 14 14 28
Wind musical instruments (for example, keyboard pipe
----------------------
organs, accordions, clarinets, trumpets, bagpipes),
---------------------- other than fairground organs and mechanical street
organs 14 14 28
----------------------
Percussion musical instruments (for example, drums,
---------------------- xylophones, cymbols, castanets, maracas) 14 14 28
Musical instruments, the sound of which is produced,
----------------------
or must be amplified, electrically (for example, organs,
---------------------- guitars, accordions) 14 14 28
---------------------- Musical boxes, fairground organs, mechanical street

organs, mechanical singing birds, musical saws and
---------------------- other musical instruments not falling within any
other heading of this chapter; decoy calls of all kinds;
---------------------- whistles, call horns and other mouth-blown sound
---------------------- signalling instruments 14 14 28
Parts (for example, mechanisms for musical boxes)
---------------------- and accessories (for example, cards, discs and rolls
---------------------- for mechanical instruments) of musical instruments;
metronomes, tuning forks and pitch pipes of all kinds 14 14 28
---------------------- Revolvers and pistols, other than those of heading
---------------------- 9303 or 9304 14 14 28
Seats (other than those of heading 9402), whether or
---------------------- not convertible into beds, and parts thereof 14 14 28
---------------------- Other furniture [other than bamboo furniture] and
parts thereof 14 14 28
----------------------

(%) (%) (%) ----------------------
Mattress supports; articles of bedding and similar ----------------------
furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with ----------------------
springs or stuffed or internally fitted with any material
or of cellular rubber or plastics, whether or not covered 14 14 28 ----------------------
Lamps and lighting fittings including searchlights and ----------------------
spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated name-plates ----------------------
and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included 14 14 28 ----------------------
Video games consoles and Machines 14 14 28 ----------------------
Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 14 14 28 ----------------------
Articles and equipment for general physical exercise,
gymnastics, athletics 14 14 28 ----------------------
Roundabouts, swings, shooting galleries and other ----------------------
fairground amusements; [other than travelling circuses
and travelling menageries] 14 14 28 ----------------------
Worked ivory, bone, tortoise-shell, horn, antlers, coral,
mother-of-pearl and other animal carving material, and ----------------------
articles of these materials (including articles obtained
----------------------
by moulding) 14 14 28
Worked vegetable or mineral carving material and ----------------------
articles of these materials moulded or carved articles
of wax, of stearin, of natural gums or natural resins ----------------------
or of modelling pastes, and other moulded or carved
----------------------
articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503) ----------------------
and articles of unhardened gelatin 14 14 28
Date, sealing or numbering stamps, and the like ----------------------
(including devices for printing or embossing labels),
----------------------
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating ----------------------
such composing sticks 14 14 28
Cigarette lighters and other lighters, whether or not ----------------------
mechanical or electrical, and parts thereof other than
----------------------
flints and wicks 14 14 28
Smoking pipes (including pipe bowls) and cigar or ----------------------
cigarette holders, and parts thereof 14 14 28
Scent sprays and similar toilet sprays, and mounts ----------------------
and heads therefor; powder-puffs and pads for the
----------------------
application of cosmetics or toilet preparations 14 14 28
----------------------

---------------------- (%) (%) (%)
---------------------- Vacuum flasks and other vacuum vessels, complete
with cases; parts thereof other than glass inners 14 14 28
---------------------- Tailors' dummies and other lay figures; automata
---------------------- and other animated displays, used for shop window
dressing 14 14 28
---------------------- All dutiable articles intended for personal use 14 14 28
---------------------- Lottery authorized by State Governments 14 14 28
----------------------
Activity 1
----------------------
List down at least five goods in each rate type of 18% and 28% under GST
----------------------
----------------------
---------------------- 9.4 IMPACT OF GST ON MANUFACTURING SECTOR
---------------------- Undoubtedly, the Goods and Services Tax, popularly referred to as GST,
is one of the most remarkable historic reforms in the effort to bring the entire
---------------------- nation under a single tax regime. The earlier taxation system was mainly divided
into two major categories- Direct Taxes and Indirect Taxes (Excise Duty, Sales
---------------------- Tax, Local Body Tax, Customs Duty, and Service tax), depending on whether
---------------------- the tax burden is borne by the payer directly or shifted to others in the value
chain.
---------------------- This taxation system ultimately led to the tax on tax cycle resulting in
---------------------- increased cost of all goods and services. Thus, GST is a move to merge the
taxation system to make it simpler and more effective.
---------------------- So, basically with the notion of ‘one nation, one tax, one market’, GST
---------------------- will subsume the indirect taxes both at the central level and state level. These
alterations have impacted every sector of the economy and have also ensured in
---------------------- bringing every business under the tax net.
---------------------- The Indian manufacturing industry has emerged as one of the high growth
sectors in India, and the launch of ‘Make in India’ initiative further propelled
---------------------- and gave this sector the necessary boost.
---------------------- According to the Global Manufacturing Competitiveness Index published
by Deloitte, India is expected to set its global mark by becoming the fifth largest
---------------------- manufacturing country in the world by the end of the year 2020. In addition, the
Government of India has set an ambitious target of increasing the GDP share of
----------------------
manufacturing industry from its current stagnant 16% to 25% by 2025. (Source:
---------------------- https://www.ibef.org/industry/manufacturing-sector-india.aspx).
So far, the complex tax structure has been one of the main reasons affecting
----------------------
the progress of the Indian manufacturing sector. But, the implementation of the
unified tax system – GST, the manufacturing sector is set for an overall revival Notes
impacting factors such as production cost, operation cost, logistics cost, and
time and compliance savings. ----------------------
Following are the advantages of GST implementation to manufacturing sector ----------------------
1. Goods and Services Tax (GST) is expected to provide a major boost to
the manufacturing sector. It has subsumed various taxes that were earlier ----------------------
imposed on manufacturers. ----------------------
2. Before GST, excise duty had to be paid as a specified percentage of
Maximum Retail Price (MRP). However, under GST the excise duty will ----------------------
have to be paid on the ex-factory transaction value leading to lower tax ----------------------
burden.
3. Pre-GST Central taxes could not be offset against State wise taxes and ----------------------
there were cascading layers of taxation. With the introduction of GST, ----------------------
such issues get addressed as set-offs are allowed across the production
and value chain. ----------------------
4. Subsuming of entry taxes for interstate transfers will reduce the cost of ----------------------
goods and services, thereby boosting demand.
5. GST will provide a simple single point registration unlike the old regime ----------------------
in which each production facility had to be registered separately.
----------------------
6. Under the new tax law, manufacturers can claim input tax credit on input
goods which will have positive impacts on cash flows. ----------------------
7. Another benefit would be the provision of a single Goods and Services ----------------------
Tax Identification Number (GSTIN) instead of the multiple registrations
required for service tax, VAT, CST. ----------------------
8. Manufacturers will also be able to optimise their supply chain for business ----------------------
efficiency. Warehousing and location decisions will be taken on the basis
of economic efficiency such as costs and locational advantages instead of ----------------------
tax efficiency.
----------------------
9. Assessment of income of manufacturer by many separate authorities for
VAT, Service Tax, Central Excise, etc. has been replaced by only three ----------------------
authorities – Central, State and Interstate.
----------------------
9.5 IMPACT OF GST ON SERVICE SECTOR ----------------------
Indirect taxes of services, mainly service tax have always been contributing
----------------------
more taxes to the Government’s Revenue. Services solely contribute a major
part of the whole Gross Domestic Product (GDP), subsequently, it shows ----------------------
the major contribution of Services in taxes also. Service sector does not only
dominate the GDP contribution but attracts the foreign investment towards ----------------------
the Indian Economy. Service Sector contributes significantly in export as well
----------------------
as provide a large scale employment. India’s services sector covers a wide
variety of activities such as trade, hotel and restaurants, transport, storage and ----------------------
communication, financing, insurance, real estate, business services, community,
social and personal services, and services associated with construction. ----------------------

Notes
----------------------
State true or False
----------------------
1. Goods and Services Tax (GST) is expected to provide a major boost
---------------------- to the manufacturing sector. It has subsumed various taxes that were
earlier imposed on manufacturers.
---------------------- 2. According to the Global Manufacturing Competitiveness Index
---------------------- published by Deloitte, India is expected to set its global mark by
becoming the fifth largest manufacturing country in the world by the
---------------------- end of the year 2020.
----------------------
Summary
----------------------
●● ST, is one of the most remarkable historic reforms in the effort to bring
G
---------------------- the entire nation under a single tax regime
---------------------- ●● Indirect taxes of services, mainly service tax have always been contributing
more taxes to the Government’s Revenue
---------------------- ●● GST will provide a simple single point registration unlike the old regime
in which each production facility had to be registered separately
----------------------
---------------------- Keywords
---------------------- ●● ake in India: Initiative of government of India to promote domestic
M
manufacturing sector.
---------------------- ●● GDP: Gross Domestic Product
----------------------
----------------------
1. Write a short note on impact of GST on manufacturing sector
---------------------- 2. Write a short note on impact of GST on service sector
---------------------- 3. State different advantages of GST law to the manufacturing sector
---------------------- Answer to check your progress

State true or False
----------------------
1. True
---------------------- 2. True
----------------------
Suggested Reading
----------------------
1. https://cbec-gst.gov.in

Indirect Taxation - Pgdba

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COURSE DESIGN AND REVIEW COMMITTEE

Published by Symbiosis Centre for Distance Learning (SCDL), Pune

Copyright © 2017 Symbiosis Open Education Society

Unit No. TITLE Page No.

8 Rates of GST 89-134

---------------------- 1.1 INTRODUCTION

---------------------- 1.2 WHAT IS GST

Purchase of raw Producon or Warehousing of ----------------------

Source: Indirect Taxes Committee, ICAI ----------------------

---------------------- Enumerate the stages of GST implementation in India.

` (10% of 170=) 17 and has to pay only ` 3 to the government. ----------------------

Multiple choice Multiple response ----------------------

---------------------- Self-Assessment Questions

---------------------- 1. Write a short note on constituents of the GST.

---------------------- Check your Progress 1

---------------------- Suggested Reading

2.1 Levy and Collection of Tax

---------------------- 2.1 LEVY AND COLLECTION OF TAX

---------------------- 2.2 MEANING OF SUPPLY

---------------------- As per Sub-section (1) of Section 7, Supply includes:

---------------------- 3. The activities specified in Schedule I, made or agreed to be made without

---------------------- 2.3 ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS

---------------------- b. Activities under Section 7(2)(b)

• Supply of goods and/or services to a SEZ developer or an ----------------------

The composition levy is an alternative method of levy of tax designed ----------------------

---------------------- Self-Assessment Questions

---------------------- Answer to check your progress

---------------------- Suggested Reading

---------------------- 3.2 REGISTRATION UNDER GST

---------------------- Check your Progress 1

---------------------- Fill in the Blanks

---------------------- 1. ___________________ which subsumes all taxes such as Sales tax,

---------------------- 3.3 GST REGISTRATION PROCESS

---------------------- 1. Go to the Government GST Portal (www.gst.gov.in) and look for

---------------------- Check your Progress 2

Suggested Reading ----------------------

Processes under GST I 33

---------------------- 4.1 INTRODUCTION

---------------------- 4.2 INVOICE

---------------------- 1. Tax Invoice:

2. Retail or commercial invoice ----------------------

Processes under GST I 35

---------------------- 4.3 DEBIT & CREDIT NOTE

Processes under GST I 37

Compulsory Inclusions ----------------------

Processes under GST I 39

Subject to fulfilment of certain conditions, the expenditure and costs ----------------------

Processes under GST I 41

---------------------- Special provision related to determination of value of service of booking of

Value of supply of goods repossessed from a defaulting borrower If ----------------------

Processes under GST I 43

---------------------- 4.5 MAINTENANCE OF RECORDS & BOOKS

---------------------- (c) Stock of goods

(g) monthly production accounts showing the quantitative details of ----------------------

Processes under GST I 45

Processes under GST I 47

Processes under GST II 49

---------------------- 5.1 INTRODUCTION

---------------------- 5.2 FILING OF RETURNS

---------------------- Source: Indirect Taxes Committee, ICAI

---------------------- Sr. Activity Due Date Form Applicable for

Purchase of raw Producon or Warehousing of ----------------------