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RAJESHBHAUWALA&CO.
CA.RAJESHBHAUWALA
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

OURTEAM

1.CA.RAJESHBHAUWALA
2.CA.AMI
TKHEMKA
3.CA.NEHAKHEMKA
4.BM KALSARI
YA
5.HI
RENMEHTA
6.CA.GI
RISHJAI
N
7.CA.CHI
RAGJAI
N
8.CA.LAKHANRAWAL
9.CA.MUKESHSHARMA

10.CA.CHANCHALCHOUHAN
11.CA.RAJENDRAPARSANI
YA
12.CA.PARTHCHEVLI
13.CAMANOJMI
SHRA

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

I
NDEX

No. Par
ti
cul
ars Page
No.
1. I mpor tantHSNCodef orText il
eSect or 03-
04
2. CHAPTER52:
05-
14
(COTTON, NOTCARDEDORCOMBED)
3. CHAPTER54:
(Man- MadeFi lament s;stri
psandt hel i
keofMan- Made 15-
25
Textil
eMat er
ials)
4. CHAPTER55:
26-
34
(Man- MadeSt apleFi bers)
5. CHAPTER57:
35-
45
(Carpet sandot herText i
leFl oorCov erings)
6. CHAPTER58:
(Speci alWov enFabr ics; TuftedText i
leFabr i
cs;Lace; 46-
56
Tapest r
ies;Trimmi ngs; Embr oider
y )
7. CHAPTER59:
(I
mpr egnat ed; Coat ed; Cov eredorLami natedTextil
e
57-
64
Fabrics; Texti
leAr ticlesofaki ndsui tableforIndustr
ial
use.)
8. CHAPTER60:
65-
68
(KnittedorCr ochet edFabr ics)
9. CHAPTER 61:
(Arti
clesofAppar el andCl ot hingaccessor i
es,Knitt
edor 69-
93
Crochet ed)
10. CHAPTER62:
(Arti
clesofAppar el andCl ot hingaccessor i
es,NotKni t
ted 94-
125
orCrochet ed)
11. CHAPTER63:
126-
(OthermadeupText i
leAr ti
cles; Sets; WornClothingand
141
Wor nText i
leAr ti
cles; Rags)
12. CHAPTER28:
(I
norgani cChemi cal s;Or gani corInor ganicCompoundsof 142-
preciousMet als,ofRar e-Ear thMet als, ofRadioacti
ve 158
element sorofI sotopes)
13. SACf orSer vi
cesunderGST 159-
175
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CHARTEREDACCOUNTANTS

I
mpor
tantHSNCodef
orText
il
eSect
or(
Onl
yforEducat
ionPur
pose)

1.Fabri
cscontai
ning85%ormor eTexturedyar
nofpol
yest
erfi
lament
s)
a)Polyest
erSarees(Dyed) : 54075240
b)Polyest
erSarees(Printed): 54075430
c)Polyest
erShir
tings(Unbl eached): 54075111
d)Polyest
erShir
tings(
Bleached) : 54075121
e)Polyest
erShir
tings(
Dy ed) : 54075210
f) Pol
yest
erSuit
ings(Dy ed): 54075220

2.Otherwovenfabri
cs,
containi
ng85%ormor
ebywei
ghtoffi
lamentsofny
lonorot
her
polyami
des:
a)NylonBrasso(Unbleached) 54074111
b)NylonGeorget
te(Unbleached) 540741112
c)Nylontaff
eta(
Unbleached) 540741113
d)NylonSarees(Unbl
eached) 540741114

3.Otherwovenfabri
cs,
containi
ng85%ormor
ebywei
ghtoffi
lamentsofnyl
onorot
her
polyami
des:
a)NylonBrasso(bleached) 54074121
b)NylonGeorget
te(bleached) 540741122
c)Nylontaff
eta(
bleached) 540741123
d)NylonSarees(bl
eached) 540741124

4.Otherwovenfabri
cs,
contai
ning85%ormor
ebywei
ghtoffi
lamentsofny
lonorot
her
polyami
des:
a)NylonBrasso(Dyed) 54074210
b)NylonGeorget
te(Dyed) 54074220
c)Nylontaff
eta(
Dyed) 54074230
d)NylonSarees(Dy
ed) 54074240

5.Otherwovenfabri
cs,
cont ai
ning85%ormor
ebywei
ghtoffi
lamentsofnyl
onorot
her
polyami
des:
a)NylonBrasso(Printed) 54074410
b)NylonGeorget
te(Pr i
nted) 54074420
c)Nylontaff
eta(
Printed) 54074430
d)NylonSarees(Pr
inted) 54074440

6.Wov
enf
abr
icsobt
ainedf
rom hi
ght
enaci
tyy
arnofv
iscoser
ayon: 54081000

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

7.Otherwovenf
abrics,cont aining85%ormor
ebywei
ghtofarti
fi
cial
fil
amentorst
ri
por
t
hel i
ke:
a)Rayoncrepef abri
cs( Dyed) 54082211
b)Rayonj
acquar ds(Dy ed) 54082212
c)Rayonbrocades( Dy ed) 54082213
d)Rayongeorget t
e( Dy ed) 54082214
e)Rayontaff
eta( Dyed) 54082215
f) Ray
onsuit
ings( Dy ed) 54082216
g)Rayonshir
tings( Dy ed) 54082217
h)Rayonsarees( Dyed) 54082218

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CHARTEREDACCOUNTANTS

CHAPTER52
COTTON,
NOTCARDEDORCOMBED
5202 Cott
onwaste(
incl
udingy
arnwast
e 5%IGST/2.
5%CGST/ 2.
5%
andgar
net
tedstock) SGSTorUTGST: 5202:
Cot
tonandCottonwaste
52021000 - Yar
nwast
e(i
ncl
udi
ngt
hreadwast
e) Kg 2.
5% 2.
5% 5%

Other:
52029100 - Garnett
edst
ock Kg 2.
5% 2.
5% 5%
52029900 - Other Kg 2.
5% 2.
5% 5%

5205 Cot tony arn(otherthansewing 5%IGST/2.


5%CGST/ 2.5%
thread), contai
ning85%ormor eby SGSTorUTGST: 5205:
wei ghtofcot ton,notputupfor Cott
onyarn[ot
herthankhadi
retailsale yar
n]
- Singley arn,ofuncombedf i
bres:

520511 - Measur i
ng714.
29deci
texormor
e
(notexceedi
ng14metr
icnumber
):
52051110 - Grey Kg 2.
5% 2.
5% 5%
52051120 - Bleached Kg 2.
5% 2.
5% 5%
52051130 - Dy ed Kg 2.
5% 2.
5% 5%
52051190 - Other Kg 2.
5% 2.
5% 5%

5206 Cot tony arn(otherthansewing 5%IGST/2.


5%CGST/ 2.5%
thread), contai
ninglessthan85%by SGSTorUTGST: 5206:
wei ghtofcot ton,notputupfor Cott
onyarn[ot
herthankhadi
retailsale yar
n]
- Singley arn,ofuncombedf ibr
es:

52061100 - Measur i
ng714. 29decitexormore Kg 2.
5% 2.
5% 5%
(notexceeding14met r
icnumber)
52061200 - Measur i
nglesst han714.29deci
tex Kg 2.
5% 2.
5% 5%
butnotlesst han232.56decit
ex
(exceedi
ng14met r
icnumberbut
notexceeding43met ri
cnumber)
52061300 - Measur i
nglesst han232.56deci
tex Kg 2.
5% 2.
5% 5%
butnotlesst han192.31decit
ex
(exceedi
ng43met r
icnumberbut
notexceeding52met ri
cnumber)
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

52061400 - Measur i
nglessthan192.31deci
tex Kg 2.
5% 2.
5% 5%
butnotlessthan125deci t
ex
(exceedi
ng52met r
icnumberbut
notexceeding80met ri
cnumber)

5207 Cott
onwaste(
incl
udingy
arnwast
e 5%IGST/2.
5%CGST/ 2.
5%
andgar
net
tedstock) SGSTorUTGST: 5202:
Cot
tonandCottonwaste
52071000 - Contai
ning85%ormor
ebywei
ghtof Kg 2.
5% 2.
5% 5%
cott
on
52079000 - Other Kg 2.
5% 2.
5% 5%

52081 Wovenf
abr
icsofcott
on,cont
aini
ng85%or 5%IGST/ 2.
5%
mor
ebyweightofcot
ton,wei
ghingnotmor
e CGST/2.5%SGSTor
2
t
han200g/
m UTGST:5208: Wov
en
fabr
icsofcott
on
-Unbl
eached:
520811 -Pl
- ainweave,wei
ghi
ngnotmor
ethan100
g/m2:
52081110 -
--Dh oti m2 2.
5% 2.
5% 5%
52081120 -
--Sa ree m2 2.
5% 2.
5% 5%
52081130 -
--Sh i
rtingfabr i
cs m2 2.
5% 2.
5% 5%
52081140 -
--Ca sement m2 2.
5% 2.
5% 5%
52081190 -
--Other m2 2.
5% 2.
5% 5%
520812 --Plainweav e,weighi
ngmor ethan100g/m2:
52081210 -
--Dh oti m2 2.
5% 2.
5% 5%
52081220 -
--Sa ree m2 2.
5% 2.
5% 5%
52081230 -
--Sh i
rtingfabr i
cs m2 2.
5% 2.
5% 5%
52081240 -
--Ca sement m2 2.
5% 2.
5% 5%
52081250 -
--Sh eeting(takia,l
eopardfabri
cs,
othert
han m2 2.
5% 2.
5% 5%
furnishingf abri
cs)
52081260 -
--Vo il
s m2 2.
5% 2.
5% 5%
52081290 -
--Other m2 2.
5% 2.
5% 5%
520813 --3-threador4- t
hreadtwil
l
, i
ncl
udi
ngcrosstwi
l
l:
52081310 -
--Sh i
rtingfabr i
cs m2 2.
5% 2.
5% 5%
52081320 -
--Do bbyf abrics m2 2.
5% 2.
5% 5%
52081390 -
--Other m2 2.
5% 2.
5% 5%
520819 --Otherf abrics:
52081910 -
--De dsut i
,dosut i
fabri
cs m2 2.
5% 2.
5% 5%
52081990 -
--Other m2 2.
5% 2.
5% 5%
-Bleached:
520821 --Plainweav e,weighi
ngnotmor ethan100
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

g/m2:
52082110 -
--Dh ot i m2 2.
5% 2.
5% 5%
52082120 -
--Sar ee m2 2.
5% 2.
5% 5%
52082130 -
--Ca sement m2 2.
5% 2.
5% 5%
52082140 -
--Sh i
r t
ingf abr i
cs m2 2.
5% 2.
5% 5%
52082150 -
--Ca mbr i
cs( includingmadapol l
am and m2 2.
5% 2.
5% 5%
j
aconet )
52082160 -
--Mu l
ls( i
ncludi ngl i
mbr icandwi ll
ay a) m2 2.
5% 2.
5% 5%
52082170 -
--Mu sli
n( i
ncl udingl awn, mul mul andor gandi) m2 2.
5% 2.
5% 5%
52082180 -
--Vo ils(excludi ngl enof abrics) m2 2.
5% 2.
5% 5%
52082190 -
--Other m2 2.
5% 2.
5% 5%
520822 --Plainweav e,wei ghingmor ethan100g/ m2:
52082210 -
--Dh ot i m2 2.
5% 2.
5% 5%
52082220 -
--Sar ee m2 2.
5% 2.
5% 5%
52082230 -
--Sh i
r t
ingf abr i
cs m2 2.
5% 2.
5% 5%
52082240 -
--Ca sement m2 2.
5% 2.
5% 5%
52082250 -
--Ca mbr i
cs( includingmadapol l
am and m2 2.
5% 2.
5% 5%
j
aconet )
52082260 -
--Longcl oth( includingcal ico) m2 2.
5% 2.
5% 5%
52082270 -
--Sh eeting( takiaandt hel i
ke) m2 2.
5% 2.
5% 5%
52082280 -
--Vo ils(excludi ngl enof abrics) m2 2.
5% 2.
5% 5%
52082290 -
--Other m2 2.
5% 2.
5% 5%
520823 --3-threador4- threadt will
,includingcrosst wi
ll
:
52082310 -
--Sh i
r t
ingf abr i
cs m2 2.
5% 2.
5% 5%
52082320 -
--Pa rmat tafabr i
cs( i
ncl udi
ngi l
esia,pocket
ing, m2 2.
5% 2.
5% 5%
I
taliant wi l
l)
52082330 -
--Sh i
r t
ingf abr i
cs m2 2.
5% 2.
5% 5%
52082390 -
--Other m2 2.
5% 2.
5% 5%
520829 --Otherf abri
cs:
52082910 -
--Dh ot iandsar ee,zari border ed m2 2.
5% 2.
5% 5%
52082920 -
--De dsut i,
dosut ifabrics,cer etonnesand m2 2.
5% 2.
5% 5%
osambur ge
52082990 -
--Other m2 2.
5% 2.
5% 5%
-Dyed:
520831 --Plainweav e,wei ghingnotmor et han100
g/m2:
52083110 -
--Lungi m2 2.
5% 2.
5% 5%
-
--Sar ees m2 2.
5% 2.
5% 5%
52083121 -
--OfHa ndl oom m2 2.
5% 2.
5% 5%
52083129 -
--Other m2 2.
5% 2.
5% 5%
52083130 -
--Sh i
r t
ingf abr i
cs m2 2.
5% 2.
5% 5%
52083140 -
--Ca sement m2 2.
5% 2.
5% 5%
52083150 -
--Ca mbr i
cs( includingmadapol l
am and m2 2.
5% 2.
5% 5%
j
aconet )
7|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

52083160 -
--Mu ll (includi ngl imbr i
candwi ll
aya) m2 2.
5% 2.
5% 5%
52083170 -
--Mu sl in( includi ngl awnmul mulandorgandi) m2 2.
5% 2.
5% 5%
ofcar dedorcombedy arn
52083180 -
--Vo il
s( excl udi ngl enof abri
cs) m2 2.
5% 2.
5% 5%
52083190 -
--Ot her m2 2.
5% 2.
5% 5%
520832 --Pl ainweav e, wei ghingmor ethan100g/ m2:
52083210 -
--L ungi m2 2.
5% 2.
5% 5%
52083220 -
--Sar ee m2 2.
5% 2.
5% 5%
52083230 -
--Sh i
r tingf abr ics m2 2.
5% 2.
5% 5%
52083240 -
--Casement m2 2.
5% 2.
5% 5%
52083250 -
--Be dt i
cki ng, domest i
c m2 2.
5% 2.
5% 5%
52083260 -
--Cambr i
cs( incl udingmadapol l
am and m2 2.
5% 2.
5% 5%
jaconet ), l
ongcl oth(includingcalico)andvoi
ls
(excl udi ngl enof abrics)
52083270 -
--Co at ing( incl udingsui ting) m2 2.
5% 2.
5% 5%
52083280 -
--F ur nishi ngf abr i
cs( excludingpileandchenil
le m2 2.
5% 2.
5% 5%
fabr ics)
52083290 -
--Ot her m2 2.
5% 2.
5% 5%
520833 --3- thr eador4- threadt will
,incl
udingcrosstwil
l:
52083310 -
--Sh i
r tingf abr ics m2 2.
5% 2.
5% 5%
52083320 -
--Co at ing( incl udingsui ting) m2 2.
5% 2.
5% 5%
52083330 -
--Sh i
r ting( incl udingmazr i
) m2 2.
5% 2.
5% 5%
52083390 -
--Ot her m2 2.
5% 2.
5% 5%
520839 --Ot herf abrics:
52083910 -
--Za ribor der edsar ees m2 2.
5% 2.
5% 5%
52083990 -
--Ot her m2 2.
5% 2.
5% 5%
-Ofy ar nofdi fferentcol ours:
520841 --Pl ainweav e, wei ghingnotmor et han100
g/ m2:
52084110 -
--Bl eedi ngMadr as m2 2.
5% 2.
5% 5%
-
--Sa rees
52084121 -
--OfHa ndl oom m2 2.
5% 2.
5% 5%
52084129 -
--Ot her m2 2.
5% 2.
5% 5%
52084130 -
--Sh i
r tingf abr ics m2 2.
5% 2.
5% 5%
52084140 -
--Bedt i
cki ng, domest ic m2 2.
5% 2.
5% 5%
52084150 -
--F ur nishi ngf abr i
cs( excludingpileandchenil
le m2 2.
5% 2.
5% 5%
fabr ics)
52084190 -
--Ot her m2 2.
5% 2.
5% 5%
520842 --Pl ainweav e, wei ghingmor ethan100g/ m2:
52084210 -
--Bl eedi ngMadr as m2 2.
5% 2.
5% 5%
52084220 -
--Sar ee m2 2.
5% 2.
5% 5%
52084230 -
--Sh i
r tingf abr ics m2 2.
5% 2.
5% 5%
52084240 -
--Ca sement m2 2.
5% 2.
5% 5%
52084250 -
--Bedt i
cki ng, domest ic m2 2.
5% 2.
5% 5%

8|Page
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eshbhauwala@gmail.
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ajeshbhauwal
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

52084260 -
--F ur nishingf abr i
cs, ot
herthanpileandchenill
e m2 2.
5% 2.
5% 5%
fabr i
cs
52084290 -
--Ot her m2 2.
5% 2.
5% 5%
520843 --3 -threador4- thr
eadt wil
l,i
ncludingcrosstwil
l:
52084310 -
--Bl eedi ngMadr as m2 2.
5% 2.
5% 5%
52084320 -
--Sh i
r t
ingf abr ics m2 2.
5% 2.
5% 5%
52084330 -
--Be dticking, damask m2 2.
5% 2.
5% 5%
52084340 -
--Fl annel ette m2 2.
5% 2.
5% 5%
52084390 -
--Ot her m2 2.
5% 2.
5% 5%
520849 --Ot herf abrics
52084910 -
--Za ribor deredsar ees m2 2.
5% 2.
5% 5%
-
--Re al Madr ashandker chief
s m2 2.
5% 2.
5% 5%
52084921 -
--OfHa ndloom m2 2.
5% 2.
5% 5%
52084929 -
--Ot her m2 2.
5% 2.
5% 5%
52084990 -
--Ot her m2 2.
5% 2.
5% 5%
-Pr int ed:
520851 --Pl ainweav e, wei ghingnotmor et han100
g/ m2:
52085110 -
--L ungi m2 2.
5% 2.
5% 5%
52085120 -
--s aree m2 2.
5% 2.
5% 5%
52085130 -
--Shi r t
ingf abr ics m2 2.
5% 2.
5% 5%
52085140 -
--Casement m2 2.
5% 2.
5% 5%
52085150 -
--Ca mbr i
cs( incl udingmadapol lam and m2 2.
5% 2.
5% 5%
jaconet )
52085160 -
--Mu l
l (i
ncludi ngl imbr i
candwi ll
aya) m2 2.
5% 2.
5% 5%
52085170 -
--Musl in(includi ngl awnmul mul andorgandi) m2 2.
5% 2.
5% 5%
ofcar dedorcombedy arn
52085180 -
--Vo ils(excludi ngl enofabri
cs) m2 2.
5% 2.
5% 5%
52085190 -
--Ot her m2 2.
5% 2.
5% 5%
520852 --Pl ainweav e, wei ghingmor ethan100g/ m2:
52085210 -
--L ungi m2 2.
5% 2.
5% 5%
52085220 -
--Sa ree m2 2.
5% 2.
5% 5%
52085230 -
--Shi r t
ingf abr ics m2 2.
5% 2.
5% 5%
52085240 -
--Ca sement m2 2.
5% 2.
5% 5%
52085250 -
--Ca mbr i
cs( incl udingmadapol lam and m2 2.
5% 2.
5% 5%
jaconet )
52085260 -
--Mu l
l (i
ncludi ngl imbr i
candwi ll
aya) m2 2.
5% 2.
5% 5%
52085270 -
--Mu slin(includi ngl awnmul mul andorgandi) m2 2.
5% 2.
5% 5%
ofcar dedorcombedy arn
52085280 -
--Vo ils(excludi ngl enofabri
cs) m2 2.
5% 2.
5% 5%
52085290 -
--Ot her m2 2.
5% 2.
5% 5%
520859 --Ot herf abrics:
52085910 -
--Za ribor deredsar ees m2 2.
5% 2.
5% 5%
52085920 -
--Sar ees, Handl oom m2 2.
5% 2.
5% 5%

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CHARTEREDACCOUNTANTS

52085990 -
--Other m2 2.
5% 2.
5% 5%
1
5209 Wov enf
abr
icsofcott
on,cont
aini
ng85%or 5%IGST/ 2.
5%
morebyweightofcot
ton,wei
ghingmor
e CGST/2.5%SGSTor
t
han200g/m2 UTGST:5209: Wov
en
fabr
icsofcott
on
-Unbleached:
520911 -Pl
- ainweav e:
--Ha
- ndloom :
52091111 -
--Dh
- oti m2 2.
5% 2.
5% 5%
52091112 -
--Sa
- ree m2 2.
5% 2.
5% 5%
52091113 -
--Ca
- sement m2 2.
5% 2.
5% 5%
52091114 -
--Sh
- eeti
ng( t
aki
a,l
eopar
dcl
othandot
hert
han m2 2.
5% 2.
5% 5%
f
urni
shi
ng)
52091119 -
--Ot
- her m2 2.
5% 2.
5% 5%
52091190 --Ot
- her m2 2.
5% 2.
5% 5%
520912 -3
- -
threador4-
thr
eadt
wil
l
,incl
udi
ngcr
osst
wil
l
:
52091210 -
--Sar
ee m2 2.
5% 2.
5% 5%
52091220 -
--Shi
rt
ingfabr
ics m2 2.
5% 2.
5% 5%
2
52091230 -
--Fur
nishi
ngfabr
ics(
excl
udi
ngpi
l
eandcheni
l
le m 2.
5% 2.
5% 5%
fabr i
cs)
52091240 -
--Se ersucker m2 2.
5% 2.
5% 5%
52091250 -
--Ca nv as,includingduck- cardedorcombed m2 2.
5% 2.
5% 5%
yarn
52091260 -
--Flannel ette m2 2.
5% 2.
5% 5%
52091270 -
--Sh eet i
ng( takia,leopardcloth) m2 2.
5% 2.
5% 5%
52091290 -
--Other m2 2.
5% 2.
5% 5%
52091900 --Otherf abri
cs m2 2.
5% 2.
5% 5%
-Bleached:
520921 --Plainweav e:
52092110 -
--Sa ree m2 2.
5% 2.
5% 5%
52092120 -
--Sh i
r t
ingf abrics m2 2.
5% 2.
5% 5%
52092130 -
--Fur nishingf abrics(excludi
ngpi l
eandcheni
ll
e m2 2.
5% 2.
5% 5%
fabr i
cs)
52092140 -
--Se ersucker m2 2.
5% 2.
5% 5%
52092150 -
--Ca nv as( i
ncludingduck)ofcar dedorcombed m2 2.
5% 2.
5% 5%
yarn
52092160 -
--Dh oti m2 2.
5% 2.
5% 5%
52092170 -
--Flannel ette m2 2.
5% 2.
5% 5%
52092180 -
--Sh eet i
ng( takia,leopardcloth) m2 2.
5% 2.
5% 5%
52092190 -
--Other m2 2.
5% 2.
5% 5%
520922 --3-threador4- t
hreadt wil
l,i
ncludi
ngcrosst
wil
l
:
52092210 -
--Sh i
r t
ingf abrics m2 2.
5% 2.
5% 5%

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CHARTEREDACCOUNTANTS

52092220 -
--Fur nishi ngf abr ics( excludingpileandchenil
l
e m2 2.
5% 2.
5% 5%
fabr ics)
52092230 -
--Drill m2 2.
5% 2.
5% 5%
52092290 -
--Other m2 2.
5% 2.
5% 5%
520929 --Otherf abrics:
52092910 -
--Dh ot i andsar ee, zari bordered m2 2.
5% 2.
5% 5%
52092920 -
--De dsut i,dosut if abrics,ceretonnesand m2 2.
5% 2.
5% 5%
osambur ge
52092990 -
--Other m2 2.
5% 2.
5% 5%
-Dy ed:
520931 --Plainweav e:
52093110 -
--Lungi m2 2.
5% 2.
5% 5%
52093120 -
--Sa ree m2 2.
5% 2.
5% 5%
52093130 -
--Shir tingf abr i
cs m2 2.
5% 2.
5% 5%
52093140 -
--Fur nishi ngf abr ics( excludingpileandchenil
l
e m2 2.
5% 2.
5% 5%
fabr ics)
52093150 -
--Se ersucker m2 2.
5% 2.
5% 5%
52093160 -
--Be dt i
cki ng, domest i
c( otherthanhanddy ed) m2 2.
5% 2.
5% 5%
52093170 -
--Canv as( i
ncl udingduck) , ofcardedorcombed m2 2.
5% 2.
5% 5%
yarn
52093180 -
--Flannel ette m2 2.
5% 2.
5% 5%
52093190 -
--Other m2 2.
5% 2.
5% 5%
520932 --3-thr eador4- threadt wil
l,incl
udingcrosstwi
ll
:
52093210 -
--Sh i
r tingf abr i
cs m2 2.
5% 2.
5% 5%
52093220 -
--Fur nishi ngf abr ics( excludingpileandchenil
l
e m2 2.
5% 2.
5% 5%
fabr ics)
52093230 -
--Drill m2 2.
5% 2.
5% 5%
52093290 -
--Other m2 2.
5% 2.
5% 5%
520939 --Otherf abrics:
52093910 -
--Za ribor deredsar ees m2 2.
5% 2.
5% 5%
52093990 -
--Other m2 2.
5% 2.
5% 5%
-Ofy ar nsofdi ffer entcolour s:
520941 --Plainweav e:
52094110 -
--Bleedi ngMadr as m2 2.
5% 2.
5% 5%
52094120 -
--Sa ree m2 2.
5% 2.
5% 5%
52094130 -
--Shir tingf abr i
cs m2 2.
5% 2.
5% 5%
52094140 -
--Fur nishi ngf abr ics( excludingpileandchenil
l
e m2 2.
5% 2.
5% 5%
fabr ics)
52094150 -
--Se ersucker m2 2.
5% 2.
5% 5%
52094160 -
--Be dt i
cki ng, domest i
c( otherthanhanddy ed) m2 2.
5% 2.
5% 5%
52094170 -
--Flannel ette m2 2.
5% 2.
5% 5%
52094190 -
--Other m2 2.
5% 2.
5% 5%
52094200 --De nim m2 2.
5% 2.
5% 5%

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

520943 -Ot
- herf
abr
icsof3-
thr
eador4-
thr
eadt
wil
l
,
i
ncl
udi
ngcr
osst
wil
l
:
52094310 -
--BleedingMadras m2 2.
5% 2.
5% 5%
52094320 -
--Sh i
rt
ingfabr
ics m2 2.
5% 2.
5% 5%
2
52094330 -
--Furnishi
ngfabri
cs(
excl
udi
ngpi
l
eandcheni
l
le m 2.
5% 2.
5% 5%
f
abr
ics)
52094340 -
--Co ati
ng( includi
ngsuiti
ng) m2 2.
5% 2.
5% 5%
52094390 -
--Other m2 2.
5% 2.
5% 5%
520949 --Otherf abrics:
52094910 -
--Za r
ibor deredsari m2 2.
5% 2.
5% 5%
52094990 -
--Other m2 2.
5% 2.
5% 5%
-Printed:
520951 --Plainweav e:
-
--Lungi s:
52095111 -
--OfHa ndloom m2 2.
5% 2.
5% 5%
52095119 -
--Other m2 2.
5% 2.
5% 5%
52095120 -
--Saree m2 2.
5% 2.
5% 5%
52095130 -
--Sh i
rti
ngf abrics m2 2.
5% 2.
5% 5%
52095140 -
--Furnishingf abri
cs(excl
udi
ngpi
l
eandcheni
l
le m2 2.
5% 2.
5% 5%
f
abr
ics)
52095150 -
--Seersucker m2 2.
5% 2.
5% 5%
52095160 -
--Bedticking,domest
ic m2 2.
5% 2.
5% 5%
52095170 -
--Fl
annel ette m2 2.
5% 2.
5% 5%
52095190 -
--Other m2 2.
5% 2.
5% 5%
520952 --3-
threador4- thr
eadtwi
l
l,i
ncl
udi
ngcr
osst
wil
l
:
52095210 -
--Sh i
rtingfabrics m2 2.
5% 2.
5% 5%
52095220 -
--Furnishingf abr
ics(excludingpil
eandchenill
e m2 2.
5% 2.
5% 5%
fabrics)
52095290 -
--Other m2 2.
5% 2.
5% 5%
520959 --Otherf abri
cs:
52095910 -
--Zar i
bor deredsaree m2 2.
5% 2.
5% 5%
52095990 -
--Other m2 2.
5% 2.
5% 5%
52101 Wov enf abr i
csofcot t
on, contai
ninglesst
han 5%IGST/ 2.
5%
85%bywei ghtofcotton, mixedmai nl
yor CGST/2.5%SGSTor
solelywi t
hman- madef ibres,
weighingnot UTGST:5210: Wov
en
mor et han200g/ m2 fabr
icsofcott
on
-Un bleached:
521011 --Plainweav e:
52101110 -
--Sh i
rtingfabrics m2 2.
5% 2.
5% 5%
52101120 -
--Saree m2 2.
5% 2.
5% 5%
52101190 -
--Other m2 2.
5% 2.
5% 5%
52101900 --Otherf abri
cs m2 2.
5% 2.
5% 5%
-Bleached:
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CHARTEREDACCOUNTANTS

521021 --Plainweav e:
52102110 -
--Sh i
rti
ngf abrics m2 2.
5% 2.
5% 5%
52102120 -
--Po pli
nandbr oadfabrics m2 2.
5% 2.
5% 5%
52102130 -
--Sar ee m2 2.
5% 2.
5% 5%
52102140 -
--Sh i
rti
ng( includingmazr i
) m2 2.
5% 2.
5% 5%
52102150 -
--Vo i
le m2 2.
5% 2.
5% 5%
52102190 -
--Other m2 2.
5% 2.
5% 5%
521029 --Otherf abrics:
52102910 -
--Dh otiandsar ee,zar
ibor dered m2 2.
5% 2.
5% 5%
52102920 -
--De dsuti,Dosut i,
ceretonnesandosambur ge m2 2.
5% 2.
5% 5%
52102990 -
--Other m2 2.
5% 2.
5% 5%
-Dyed:
521031 --Plainweav e:
52103110 -
--Sh i
rti
ngf abrics m2 2.
5% 2.
5% 5%
52103120 -
--Coat i
ng( includingsuitings) m2 2.
5% 2.
5% 5%
52103130 -
--Furnishingf abr i
cs(excludingpil
eandcheni
ll
e m2 2.
5% 2.
5% 5%
f
abr
ics)
52103140 -
--Popli
nandbroadfabr
ics m2 2.
5% 2.
5% 5%
52103150 -
--Saree m2 2.
5% 2.
5% 5%
52103160 -
--Voil
s m2 2.
5% 2.
5% 5%
52103190 -
--Other m2 2.
5% 2.
5% 5%
521032 --3-
threador4-
thr
eadtwil
l,
incl
udi
ngcr
osst
wil
l
:
52103210 -
--Crepef abricsincl
udingcrepechecks m2 2.
5% 2.
5% 5%
52103220 -
--Shir
t i
ngf abri
cs m2 2.
5% 2.
5% 5%
52103230 -
--Bedt i
cking,damask m2 2.
5% 2.
5% 5%
52103290 -
--Other m2 2.
5% 2.
5% 5%
521039 --Otherf abri
cs:
52103910 -
--Zaribor deredsaree m2 2.
5% 2.
5% 5%
52103990 -
--Other m2 2.
5% 2.
5% 5%
-Ofy arnsofdi ff
erentcolour
s:
521041 --Pl
ainweav e:
52104110 -
--Bl
eedi ngMadr as m2 2.
5% 2.
5% 5%
52104120 -
--Crepef abrics(excludi
ngcrepechecks) m2 2.
5% 2.
5% 5%
52104130 -
--Shir
t i
ngf abri
cs m2 2.
5% 2.
5% 5%
52104140 -
--Suit
ings m2 2.
5% 2.
5% 5%
52104150 -
--Poplinandbr oadfabri
cs m2 2.
5% 2.
5% 5%
52104160 -
--Saree m2 2.
5% 2.
5% 5%
52104170 -
--Voil
s m2 2.
5% 2.
5% 5%
52104190 -
--Other m2 2.
5% 2.
5% 5%
521049 --Otherf abri
cs:
52104910 -
--Zaribor deredsaree m2 2.
5% 2.
5% 5%
52104990 -
--Other m2 2.
5% 2.
5% 5%
-Pr
int ed:
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

521051 --Pl
ainweav e:
52105110 -
--Shi
rtingfabri
cs m2 2.
5% 2.
5% 5%
52105120 -
--Casement m2 2.
5% 2.
5% 5%
52105130 -
--Saree m2 2.
5% 2.
5% 5%
52105140 -
--Popli
nandbr oadfabr
ics m2 2.
5% 2.
5% 5%
52105150 -
--Voil
s m2 2.
5% 2.
5% 5%
52105190 -
--Ot
her m2 2.
5% 2.
5% 5%
521059 --Ot
herf abri
cs:
52105910 -
--Zariborderedsaree m2 2.
5% 2.
5% 5%
52105990 -
--Ot
her m2 2.
5% 2.
5% 5%
5212 Ot
herwov
enf
abr
icsofcot
ton 5%IGST/ 2.
5%
CGST/2.5%SGSTor
UTGST:5212: Wov
en
fabr
icsofcott
on
-We i
ghingnotmoret m2:
han200g/
52121100 -Un
- bleached m2 2.
5% 2.
5% 5%
52121200 -Bl
- eached m2 2.
5% 2.
5% 5%
52121300 -Dy
- ed m2 2.
5% 2.
5% 5%
52121400 -Ofy
- arnsofdif
fer
entcolour
s m2 2.
5% 2.
5% 5%
52121500 -Pr
- inted m2 2.
5% 2.
5% 5%
-We i
ghingmorethan200g/m2:
52122100 -Un
- bleached m2 2.
5% 2.
5% 5%
52122200 -Bl
- eached m2 2.
5% 2.
5% 5%
52122300 -Dy
- ed m2 2.
5% 2.
5% 5%
52122400 -Ofy
- arnsofdif
fer
entcolour
s m2 2.
5% 2.
5% 5%
52122500 -Pr
- inted m2 2.
5% 2.
5% 5%

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

CHAPTER54
MAN-MADEFI LAMENTS; STRI PANDTHELI KEOFMAN- MADETEXTI LEMATERI ALS
Not
es:
1.  Thr oughoutt hisSchedul e,thet erm' man-madef i
br es'meansst aplef i
br es
andf i
lament sofor gani cpol ymer spr oducedbymanuf act uri
ngpr ocesses
either:
a)  by pol
( ymer isation ofor gani c monomer st o pr oduce pol ymers such as
poly ami des,pol yesters,pol y
ol efins or pol yur ethanes,or by chemi cal
modi ficat i
onofpol ymer spr oducedbyt hispr ocess( f
orexampl e,pol y(vinyl
alcohol )pr epar edbyt hehy droly
si sofpol y(
v i
ny lacet ate));or
b)  by di
( ssol ution orchemi calt reat mentofnat ur alor gani c poly mer s( for
exampl e,cel l
ulose)t o produce pol y
mer ssuch ascupr ammoni um r ay on
(cupr o)orv iscoser ayon,orbychemi calmodi ficat i
onofnat uralor gani c
poly mer s( forexampl e,cell
ulose,casei nandot herpr oteins,oral ginicaci d)
,
topr oducepol ymer ssuchascel luloseacet ateoral gi nates.
  The t er ms " synthetic"and " art i
fici
al"
,used i nr elati
on t of i
bres,mean:
synt het ic:fibresasdef i
nedat( a) ;arti
fi
cial
:fibresasdef inedat( b) .Stri
pand
thel ikeofheadi ng5404or5405ar enotconsi der edt obeman- madef i
bres.
  The t er ms " man- made" ,"synthet ic"and " ar t
ificial "shal lhav et he same
meani ngwhenusedi nr el
ationto" text
il
emat erials" .
2.  Headi ngs5402and5403donotappl yt osynt het icorar tifi
cialfi
l
amentt ow
ofChapt er55.

Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/U I
GST
TGST
(
1) (
2) (3) (
4) (5) (
6)
5401 Sewingt hreadofman- madef i
laments,
whet herornotputupf orretailsal
e
54011000 -Ofsy ntheti
cfil
ament s kg. 6% 6% 12%
54012000 -Ofart i
fi
cialf
il
aments kg. 6% 6% 12%
5402 Syntheticfil
amenty arn(othert hansewing 12% I
GST/ 6%
thr
ead) ,notputupf orretailsale,i
ncl
uding CGST/ 6% SGST or
syntheticmonof i
lamentofl essthan67 UTGST : 5402 :
deci
t ex Syntheti
c orar ti
fi
cial
fi
lamenty ar
ns
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5402 :Al l
goods ot her t han
syntheti
c fi
lament
yarns
-Hi
ght
enaci
tyy
arnofny
lonorot
her
15|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

poly ami des, whet herornott extured:


54021110 --Ofa rami ds kg.
540219 --Other :
54021910 -
--Ny lont yrey arn kg.
54021990 -
--Other kg.
540220 --Hight enaci tyyar nofpol y esters,whet heror
nott ext ur ed:
54022010 -
--Oft er yleneDacr on kg.
54022090 -
--Other kg.
-Te xtur edy arn:
54023100 --Ofn ylonorot herpol yamides, measur i
ngper kg.
singley ar nnotmor ethan50t ex
54023200 --Ofn ylonorot herpol yamides, measur i
ngper kg.
singley ar nmor et han50t ex
54023300 --Ofp oly est ers kg.
54023400 --Ofp oly propy l
ene kg.
540239 --Other :
54023910 -
--Po lypropy l
enef ilamenty arn kg.
54023920 -
--Acr ylicf il
amenty ar n kg.
54023990 -
--Other kg.
-Othery arn, single, untwistedorwi that wist
notexceedi ng50t urnspermet r
e:
54024400 --Elast omer i
c kg.
54024500 --Other ,ofny lonorot herpol yami des kg.
54024600 --Other ,ofpol yester s,parti
al l
yor i
ented kg.
54024700 --Other ,ofpol yester s kg.
54024800 --Other ,ofpol ypropy lene kg.
54024900 --Other kg.
-Othery arn, single, withat wistexceedi ng50
turnspermet re:
54025100 --Ofn ylonorot herpol yamides kg.
54025200 --Ofpol y est ers kg.
54025300 --Ofp oly propy l
ene kg.
540259 --Other :
54025990 -
--Other kg.
-Othery arn, mul ti
pl e(fol
ded)orcabl ed:
54026100 --Ofny lonorot herpol yamides kg.
54026200 --Ofp oly est ers kg.
54026300 --Ofp oly propy l
ene kg.
540269 --Other :
54026910 -
--Po lyviny l acetat ef i
lamenty arn kg.
54026920 -
--Pol yviny l chloridef il
amenty arn kg.
54026940 -
--Ac rylicf il
amenty ar n kg.
54026950 -
--Po lytetr afluoroet hy l
eney ar n kg.

16|Page
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ajeshbhauwal
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

54026990 -
--Other kg.
5403 Arti
fi
cialfil
amentyarn(ot
herthansewing 12% I
GST/ 6%
thr
ead) ,notputf
orretai
lsale,
incl
udi
ng CGST/ 6% SGST or
art
ifi
cialmonof i
lamentoflessthan67 UTGST : 5403 :
decit
ex Syntheti
c orar ti
fi
cial
fi
lamenty ar
ns
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5403 :Al l
goods ot her t han
arti
fi
cial fi
lament
yarns
540310 -Hight enacityy arnofv i
scoser ayon:
54031010 -
--Viscoser ayont yreyarn-1,233deci tex kg.
54031020 -
--Viscoser ayont yreyarn-1,833decitex kg.
54031090 -
--Other kg.
-Othery arn,single:
54033100 --Ofv i
scoser ay on, untwistedorwi t
hat wistnot kg.
exceeding120t urnspermet re
54033200 -
--Ofv i
scoser ay on, withat wistexceeding120 kg.
turnspermet re
54033300 --Ofcel l
uloseacet ate kg.
540339 --Other :
54033910 -
--Cu prammoni um r ayon kg.
54033990 -
--Other kg.
-Othery arn,mul tiple(f
olded)orcabl ed:
540341 --Ofv i
scoser ay on:
54034110 -
--Upt o67deci tex kg.
54034120 -
--Of83deci t
ex kg.
54034130 -
--Of1 11deci tex, bri
ght kg.
54034140 -
--Of111deci tex, dull kg.
54034150 -
--Of1 33deci tex, bri
ght kg.
54034160 -
--Of1 33deci tex, dull kg.
54034170 -
--Of1 67deci tex, bri
ght kg.
54034180 -
--Of1 67deci tex, dull kg.
54034190 -
--Other kg.
540342 --Ofc ell
uloseacet ate:
54034210 -
--Acetater ayonf ilamenty arn,83decitex kg.
54034220 -
--Ac et
ater ayonf ilamenty arn,111deci t
ex kg.
54034230 -
--Acetater ayonf ilamenty arn,133deci t
ex kg.
54034240 -
--Ac et
ater ayonf ilamenty arn,167deci t
ex kg.
54034250 -
--Ac et
ater ayonf ilamenty arn,333deci t
ex kg.
54034290 -
--Other kg.
540349 --Other :
17|Page
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ajeshbhauwal
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

--Cu
- prammonium f
il
amenty
arn:
54034911 -
--Of3
- 3deci
tex kg.
54034912 -
--Of4
- 4deci
tex kg.
54034913 -
--Of6
- 7deci
tex kg.
54034914 -
--Of8
- 3deci
tex kg.
54034915 -
--Of8
- 9deci
tex kg.
54034919 -
--Ot
- her kg.
54034990 --Ot
- her kg.
5404 Sy nt
heti
cmonof il
amentof67decitexor 12% I
GST/ 6%
mor eandofwhi chnocross-
secti
onal CGST/ 6% SGST or
dimensionexceeds1mm; str
ipandthelike UTGST : 5404 :
(forexample,ar
tif
ici
alst
raw)ofsynthet
ic Syntheti
c orar ti
fi
cial
texti
lemateri
alsofanapparentwidthnot fi
lamenty ar
ns
exceeding5mm
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5404 :Al l
goods ot her t han
syntheti
c fi
lament
yarns
-Mo nof
il
ament:
54041100 --El
astomeri
c kg.
54041200 --Other,
ofpoly
pr opy
lene kg.
540419 --Other:
54041910 -
--Catgutimi
tat
ionofsy nt
heti
cyarn,non-
ster
il
e kg.
54041920 -
--St
ripandthelikeofsynthet
icf
ibremateri
al kg.
54041990 -
--Other kg.
540490 -Other:
54049010 -
--Catgutimi
tat
ionofsy nt
heti
cyarn,non-
ster
il
e kg.
54049020 -
--St
ripandthelikeofsynthet
icf
ibremateri
als kg.
54049090 -
--Other kg.
54050000 Arti
fi
cialmonof i
lamentof67deci texormor e 12% I
GST/ 6%
andofwhi chnocross-secti
onaldimension CGST/ 6% SGST or
exceeds1mm; str
ipandt heli
ke(for UTGST : 5405 :
exampl e,art
if
ici
alstr
aw)ofar ti
fi
cialt
exti
le Syntheti
c orar ti
fi
cial
materi
al sofanappar entwidthnotexceeding fi
lamenty ar
ns
5mm
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5405 :Al l
goods ot her t han
arti
fi
cial fi
lament
yarns
kg.
5406 Man-
madef
il
amenty
arn(
othert
hansewi
ng 12% I
GST/
6%
18|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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ajeshbhauwal
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

t
hread)
,putupf
orr
etai
lsal
e CGST/ 6% SGST or
UTGST : 5406 :
Syntheti
c orar ti
fi
cial
fi
lamenty ar
ns
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5406 :Al l
goods ot her t han
syntheti
c fi
lament
yarns
18% I
GST/ 9%
CGST/ 9% SGST or
UTGST :5406 :Al l
goods ot her t hat
arti
fi
cial fi
lament
yarns
540600 -Man-
madef
il
amenty
arn(
othert
hansewi
ng
thr
ead) ,
putupf orretailsale:
54060010 -
--Syntheti
cfil
amenty arn kg. 6% 6% 12%
54060020 -
--Art
ifi
cialfi
l
amenty ar n kg. 6% 6% 12%
1
5407 Wov enfabricsofsy ntheticfil
amentyar
n, 5%IGST/ 2.
5%
i
ncludingwov enfabr i
csobt ai
nedfr
om CGST/ 2.
5%SGSTor
materialsofheading5404 UTGST:5407:Wov en
fabr
icsofman-made
text
il
emat er
ial
s
540710 -Wovenf
abr
icsobt
ainedf
rom hi
ght
enaci
ty
yarnofny lonorotherpoly
amidesorof
poly est
ers:
--Un
- bleached:
54071011 -
--Pa
- rachutef abri
cs m2 2.
5% 2.
5% 5%
54071012 -
--Te
- ntfabrics m2 2.
5% 2.
5% 5%
54071013 -
--Ny
- lonfurnishingfabr
ics m2 2.
5% 2.
5% 5%
54071014 -
--Umb
- rel
lacl ot
hpanel f
abri
cs m2 2.
5% 2.
5% 5%
54071015 -
--Ot
- herny lonandpol yamidefabr
ics(f
il
ament) m2 2.
5% 2.
5% 5%
54071016 -
--Po
- lyest
ersui ti
ngs m2 2.
5% 2.
5% 5%
54071019 -
--Ot
- herpol yesterfabri
cs m2 2.
5% 2.
5% 5%
--Bl
- eached:
54071021 -
--Pa
- rachutef abri
cs m2 2.
5% 2.
5% 5%
54071022 -
--Te
- ntfabrics m2 2.
5% 2.
5% 5%
54071023 -
--Ny
- lonfurnishingfabr
ics m2 2.
5% 2.
5% 5%
54071024 -
--Umb
- rel
lacl ot
hpanel f
abri
cs m2 2.
5% 2.
5% 5%
54071025 -
--Ot
- herny lonandpol yamidefabr
icsoffi
lament m2 2.
5% 2.
5% 5%
yarn
54071026 -
--Po
- lyest
ersui ti
ngs m2 2.
5% 2.
5% 5%

19|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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ajeshbhauwal
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

54071029 -
--Ot
- her m2 2.
5% 2.
5% 5%
-
--Dy
- ed:
54071031 -
--
- Par achut ef abrics m2 2.
5% 2.
5% 5%
54071032 -
--Te
- ntf abrics m2 2.
5% 2.
5% 5%
54071033 -
--Ny
- lonf urnishingf abri
cs m2 2.
5% 2.
5% 5%
54071034 -
--
- Umbr ellaclothpanel fabri
cs m2 2.
5% 2.
5% 5%
54071035 -
--Ot
- herny lonandpol yami def abri
cs(f
il
ament) m2 2.
5% 2.
5% 5%
54071036 -
--
- Pol yestersui ti
ngs m2 2.
5% 2.
5% 5%
54071039 -
--Ot
- her m2 2.
5% 2.
5% 5%
--Pr
- inted:
54071041 -
--Pa
- rachut ef abrics m2 2.
5% 2.
5% 5%
54071042 -
--Te
- ntf abrics m2 2.
5% 2.
5% 5%
54071043 -
--
- Ny lonf urnishingf abri
cs m2 2.
5% 2.
5% 5%
54071044 -
--Umb
- rellaclothpanel fabri
cs m2 2.
5% 2.
5% 5%
54071045 -
--
- Otherny lonandpol yami def abri
cs(f
il
ament) m2 2.
5% 2.
5% 5%
54071046 -
--Po
- lyestersui ti
ngs m2 2.
5% 2.
5% 5%
54071049 -
--Ot
- her m2 2.
5% 2.
5% 5%
--Ot
- her :
54071091 -
--Pa
- rachut ef abrics m2 2.
5% 2.
5% 5%
54071092 -
--
- Tentf abrics m2 2.
5% 2.
5% 5%
54071093 -
--Ny
- lonf urnishingf abri
cs m2 2.
5% 2.
5% 5%
54071094 -
--
- Umbr ellaclothpanel fabri
cs m2 2.
5% 2.
5% 5%
54071095 -
--Ot
- herny lonandpol yami def abri
csoffil
ament m2 2.
5% 2.
5% 5%
yarn
54071096 -
--Po
- lyestersui ti
ngs m2 2.
5% 2.
5% 5%
54071099 -
--
- Other m2 2.
5% 2.
5% 5%
540720 -Wo venf abricsobt ainedf r
om st r
iportheli
ke:
54072010 --Un
- bleached m2 2.
5% 2.
5% 5%
54072020 --
- Bleached m2 2.
5% 2.
5% 5%
54072030 --Dy
- ed m2 2.
5% 2.
5% 5%
54072040 --
- Printed m2 2.
5% 2.
5% 5%
54072090 Other m2 2.
5% 2.
5% 5%
540730 -F abr icsspeci fiedinNot e9t oSecti
onXI :
54073010 --
- Unbl eached m2 2.
5% 2.
5% 5%
54073020 --Bl
- eached m2 2.
5% 2.
5% 5%
54073030 --Dy
- ed m2 2.
5% 2.
5% 5%
54073040 --Pr
- inted m2 2.
5% 2.
5% 5%
54073090 --
- Other m2 2.
5% 2.
5% 5%
-Ot herwov enf abrics,containing85%ormor e
bywei ghtoff i
lament sofny lonorother
poly ami des:
540741 -Un
- bleachedorbl eached:
--Un
- bleached:
54074111 -
--Ny
- lonbr asso m2 2.
5% 2.
5% 5%

20|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

54074112 -
--Ny
- longeor gett
e m2 2.
5% 2.
5% 5%
54074113 -
--Ny
- lont afetta m2 2.
5% 2.
5% 5%
54074114 -
--Ny
- lonsar ees m2 2.
5% 2.
5% 5%
54074119 -
--Ot
- her m2 2.
5% 2.
5% 5%
--Bl
- eached:
54074121 -
--Ny
- lonbr asso m2 2.
5% 2.
5% 5%
54074122 -
--Ny
- longeor gett
e m2 2.
5% 2.
5% 5%
54074123 -
--Ny
- lont afetta m2 2.
5% 2.
5% 5%
54074124 -
--Ny
- lonsar ees m2 2.
5% 2.
5% 5%
54074129 -
--Ot
- her m2 2.
5% 2.
5% 5%
540742 -Dy
- ed:
54074210 --Ny
- lonbr asso m2 2.
5% 2.
5% 5%
54074220 --Ny
- longeor gett
e m2 2.
5% 2.
5% 5%
54074230 --Ny
- lont afetta m2 2.
5% 2.
5% 5%
54074240 --Ny
- lonsar ees m2 2.
5% 2.
5% 5%
54074290 --Ot
- her m2 2.
5% 2.
5% 5%
54074300 -Ofy
- arnofdi ff
erentcolour
s m2 2.
5% 2.
5% 5%
540744 -Pr
- int ed:
54074410 --Ny
- lonbr asso m2 2.
5% 2.
5% 5%
54074420 --Ny
- longeor gett
e m2 2.
5% 2.
5% 5%
54074430 --Ny
- lont afetta m2 2.
5% 2.
5% 5%
54074440 --Ny
- lonsar ees m2 2.
5% 2.
5% 5%
54074490 --Ot
- her m2 2.
5% 2.
5% 5%
-Otherwov enfabrics,
containi
ng85%ormor
e
bywei
ghtoft
ext
uredpol
yest
erf
il
ament
s:
540751 -Un
- bleachedorbleached:
--Un
- bleached:
54075111 -
--Po
- lyestershi
rt
ings m2 2.
5% 2.
5% 5%
54075119 -
--Ot
- her m2 2.
5% 2.
5% 5%
--Bl
- eached:
54075121 -
--Po
- lyestershi
rt
ings m2 2.
5% 2.
5% 5%
54075129 -
--Ot
- her m2 2.
5% 2.
5% 5%
540752 -Dy
- ed:
54075210 --Po
- lyestershi
rt
ings m2 2.
5% 2.
5% 5%
54075220 --Po
- lyestersui
ti
ngs m2 2.
5% 2.
5% 5%
54075230 --Te
- ryleneanddacr onsar
ees m2 2.
5% 2.
5% 5%
54075240 --Po
- lyestersar
ees m2 2.
5% 2.
5% 5%
54075290 --Ot
- her m2 2.
5% 2.
5% 5%
54075300 -Ofy
- ar nsofdi
fferentcol
our
s m2 2.
5% 2.
5% 5%
540754 -Pr
- inted:
54075410 --Te
- ryleneanddacr onsar
ees. m2 2.
5% 2.
5% 5%
54075420 --Po
- lyestershi
rt
ings m2 2.
5% 2.
5% 5%
54075430 --Po
- lyestersar
ees m2 2.
5% 2.
5% 5%
54075490 --Ot
- her m2 2.
5% 2.
5% 5%

21|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-Ot
herwov
enf
abr
ics,
cont
aini
ng85%ormor
e
bywei
ghtofpol
yest
erf
il
ament
s:
540761 -Co
- nt
aini
ng85%ormor
ebywei
ghtofnon-
t
ext
uredpol
yest
erf
il
ament
s:
54076110 -
--Pol
yest
ershi
rt
ings m2 2.
5% 2.
5% 5%
54076120 -
--Pol
yest
ersui
ti
ngs m2 2.
5% 2.
5% 5%
54076190 -
--Ot
her m2 2.
5% 2.
5% 5%
54076900 -
--Ot
her m2 2.
5% 2.
5% 5%
-Ot
herwovenfabri
cs,
cont
aini
ng85%ormor
e
bywei ghtofsy ntheticfi
laments:
540771 -Un
- bleachedorbl eached:
54077110 --Un
- bleached m2 2.
5% 2.
5% 5%
54077120 --Bl
- eached m2 2.
5% 2.
5% 5%
54077200 --Dy ed m2 2.
5% 2.
5% 5%
54077300 --Ofy arnsofdi f
ferentcolours m2 2.
5% 2.
5% 5%
54077400 --Pr int ed m2 2.
5% 2.
5% 5%
-Ot herwov enf abrics,contai
ningl
essthan85%
bywei ghtofsy ntheticfi
laments,
mixed
mai nl yorsol elywi t
hcotton:
540781 -Un
- bleachedorbl eached:
--Un
- bleached:
54078111 -
--Ny
- longeor gette m2 2.
5% 2.
5% 5%
54078112 -
--
- Ny lonsar ees m2 2.
5% 2.
5% 5%
54078113 -
--Po
- lyest ershi rt
ings m2 2.
5% 2.
5% 5%
54078114 -
--
- Pol yest ersui ti
ngs m2 2.
5% 2.
5% 5%
54078115 -
--Te
- ryleneanddacr onsarees m2 2.
5% 2.
5% 5%
54078116 -
--Po
- lyest erdhot i m2 2.
5% 2.
5% 5%
54078119 -
--
- Other m2 2.
5% 2.
5% 5%
--Bl
- eached:
54078121 -
--Ny
- longeor gette m2 2.
5% 2.
5% 5%
54078122 -
--Ny
- lonsar ees m2 2.
5% 2.
5% 5%
54078123 -
--Po
- lyest ershi rt
ings m2 2.
5% 2.
5% 5%
54078124 -
--Po
- lyest ersui ti
ngs m2 2.
5% 2.
5% 5%
54078125 -
--Te
- ryleneandDacr onsar ees m2 2.
5% 2.
5% 5%
54078126 -
--
- Pol yest erdhot i m2 2.
5% 2.
5% 5%
54078129 -
--Ot
- her m2 2.
5% 2.
5% 5%
540782 -Dy
- ed:
54078210 --Ny
- longeor gette m2 2.
5% 2.
5% 5%
54078220 --
- Ny lonsar ees m2 2.
5% 2.
5% 5%
54078230 --Po
- lyest ershi rt
ings m2 2.
5% 2.
5% 5%
54078240 --Po
- lyest ersui ti
ngs m2 2.
5% 2.
5% 5%
54078250 --
- Ter yleneanddacr onsarees m2 2.
5% 2.
5% 5%
54078260 --L
- ungi es m2 2.
5% 2.
5% 5%
54078290 --Ot
- her m2 2.
5% 2.
5% 5%

22|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

54078300 --Ofy arnsofdi fferentcol


our
s m2 2.
5% 2.
5% 5%
540784 --Print ed:
54078410 -
--Ny longeor gette m2 2.
5% 2.
5% 5%
54078420 -
--Ny lonsar ees m2 2.
5% 2.
5% 5%
54078430 -
--Po lyestershi r
tings m2 2.
5% 2.
5% 5%
54078440 -
--Po lyestersui t
ings m2 2.
5% 2.
5% 5%
54078450 -
--Te ryleneanddacr onsar
ees m2 2.
5% 2.
5% 5%
54078460 -
--Lungi es m2 2.
5% 2.
5% 5%
54078470 -
--Po lyestersar ees m2 2.
5% 2.
5% 5%
54078490 -
--Other m2 2.
5% 2.
5% 5%
-Otherwov enf abrics:
540791 --Un bleachedorbl eached:
54079110 -
--Un bleached m2 2.
5% 2.
5% 5%
54079120 -
--Bleached m2 2.
5% 2.
5% 5%
54079200 --Dy ed m2 2.
5% 2.
5% 5%
54079300 --Ofy arnsofdi fferentcol
our
s m2 2.
5% 2.
5% 5%
54079400 --Print ed m2 2.
5% 2.
5% 5%
54081 Wovenfabr
icsofarti
fi
cialf
ilamentyar
n, 5%IGST/ 2.
5%
i
ncl
udingwovenfabri
csobt ainedf
rom CGST/ 2.
5%SGSTor
mat
erial
sofheading5405 UTGST:5408:Wov en
fabr
icsofman-made
text
il
emat er
ial
s
54081000 -Wovenf
abr
icsobt
ainedf
rom hi
ght
enaci
ty m2 2.
5% 2.
5% 5%
y
arnofv
iscoser
ayon
-Ot
herwov
enf
abr
ics,
cont
aini
ng85%ormor
e
bywei ghtofar t
ifi
cialf
il
amentorstri
porthe
l
ike:
540821 -Un
- bleachedorbl eached:
54082110 --Un
- bleached m2 2.
5% 2.
5% 5%
54082120 --Bl
- eached m2 2.
5% 2.
5% 5%
540822 -Dy
- ed:
--F
- abr i
csofr ayon:
54082211 -
--Ra
- yoncr epef abrics m2 2.
5% 2.
5% 5%
54082212 -
--Ra
- yonj acquards m2 2.
5% 2.
5% 5%
54082213 -
--Ra
- yonbr ocades m2 2.
5% 2.
5% 5%
54082214 -
--Ra
- yongeor get t
e m2 2.
5% 2.
5% 5%
54082215 -
--Ra
- yont afet
ta m2 2.
5% 2.
5% 5%
54082216 -
--Ra
- yonsui ti
ngs m2 2.
5% 2.
5% 5%
54082217 -
--Ra
- yonshi rt
ings m2 2.
5% 2.
5% 5%
54082218 -
--Ra
- yonsar ees m2 2.
5% 2.
5% 5%
54082219 -
--Ot
- her m2 2.
5% 2.
5% 5%
54082220 --F
- abr i
csofcont inuousfi
lament
,otherthan m2 2.
5% 2.
5% 5%
rayon
54082290 --Ot
- her m2 2.
5% 2.
5% 5%

23|Page
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O)0261-2311850,2311851/
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

54082300 -Ofy
- arnsofdi f
ferentcol
ours m2 2.
5% 2.
5% 5%
540824 -Pr
- inted:
--Ofr
- ayon:
54082411 -
--Ra
- yoncrepef abrics m2 2.
5% 2.
5% 5%
54082412 -
--Ra
- yonjacquar ds m2 2.
5% 2.
5% 5%
54082413 -
--Ra
- yonbr ocades m2 2.
5% 2.
5% 5%
54082414 -
--Ra
- yongeor get t
e m2 2.
5% 2.
5% 5%
54082415 -
--Ra
- yontaf etta m2 2.
5% 2.
5% 5%
54082416 -
--Ra
- yonsui tings m2 2.
5% 2.
5% 5%
54082417 -
--Ra
- yonshi rtings m2 2.
5% 2.
5% 5%
54082418 -
--Ra
- yonsar ees m2 2.
5% 2.
5% 5%
54082419 -
--Ot
- her m2 2.
5% 2.
5% 5%
54082490 --Ot
- her m2 2.
5% 2.
5% 5%
-Otherwov enf abrics:
540831 -Un
- bleachedorbl eached:
54083110 --Un
- bleached m2 2.
5% 2.
5% 5%
54083120 --Bl
- eached m2 2.
5% 2.
5% 5%
540832 -Dy
- ed:
--F
- abr i
csofr ay on:
54083211 -
--Ra
- yonbr ocades m2 2.
5% 2.
5% 5%
54083212 -
--Ra
- yongeor get t
e m2 2.
5% 2.
5% 5%
54083213 -
--Ra
- yontaf etta m2 2.
5% 2.
5% 5%
54083214 -
--Ra
- yonsui tings m2 2.
5% 2.
5% 5%
54083215 -
--Ra
- yonshi rtings m2 2.
5% 2.
5% 5%
54083219 -
--Ot
- her m2 2.
5% 2.
5% 5%
54083290 --Ot
- her m2 2.
5% 2.
5% 5%
54083300 -Ofy
- arnsofdi f
ferentcol
ours m2 2.
5% 2.
5% 5%
540834 -Pr
- inted:
--F
- abr i
cofr ay on:
54083411 -
--Ra
- yoncrepef abrics m2 2.
5% 2.
5% 5%
54083412 -
--Ra
- yonjacquar ds m2 2.
5% 2.
5% 5%
54083413 -
--Ra
- yonbr ocades m2 2.
5% 2.
5% 5%
54083414 -
--Ra
- yongeor get t
e m2 2.
5% 2.
5% 5%
54083415 -
--Ra
- yontaf etta m2 2.
5% 2.
5% 5%
54083416 -
--Ra
- yonsui tings m2 2.
5% 2.
5% 5%
54083417 -
--Ra
- yonshi rtings m2 2.
5% 2.
5% 5%
54083418 -
--Ra
- yonsar ees m2 2.
5% 2.
5% 5%
54083419 -
--Ot
- her m2 2.
5% 2.
5% 5%
54083420 --F
- abr i
csofcont inuousfi
lament
,ot
hert
han m2 2.
5% 2.
5% 5%
r
ayon
54083490 -
--Ot
her m2 2.
5% 2.
5% 5%

24|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

OTHERRATES

Ni
lIGST/
NilCGST/
NilSGSTorUTGST : Khadif
abr
ic,
sol
dthr
oughKhadi
andVi
ll
age
I
ndustr
iesCommissi
on(
KVI
C)andKVI
Ccer
ti
fi
ed
i
nst
itut
ions/
out
let
s

1. Foll
owingsuppliesofgoodsi nrespectofwhichnor efundofunut i
li
zedi nputt
ax
credi
tshallbeallowedwherer ateoft axoni
nputishi gherthanrateoft axonout
putsuppli
esofsuchgoods[ Noti
ficat
ionNo.5/2017-CentralTax(Rat
e),dated28-6-
2017/Noti
ficat
ion No. 5/ 2017-Uni
on Ter r
itory Tax ( Rat
e) dat ed 28- 6-
2017/Noti
ficat
ionNo.5/2017-I
ntegrat
edTax(Rate),dated28-6-2017]:

Tar
if
fit
em,
headi
ng,
sub-
headi
ngorChapt
er Descr
ipt
ionofGoods
5407 Wov
enf
abr
icsofmanmadet
ext
il
emat
eri
als
Not
es:
1.Nothi
ngcont
ainedi
nthi
snoti
fi
cat
ionshal
lappl
ytotheinputt
axcr
edi
taccumul
ated
onsuppl
iesr
ecei
vedonoraft
ert
he1stdayofAugust
,2018.
2.Inrespectofsai
dgoods, t
heaccumul
atedinputt
axcredi
tly
ingunut
il
isedi
nbalance,
afterpaymentoft axforanduptothemont hofJuly,2018,ontheinwardsuppli
es
receiv
edupt othe31stdayofJul
y2018,
shall
lapse.

2. Foll
owingsuppliesofgoodsi nrespectofwhichnor efundofunut i
li
zedi nputt
ax
credi
tshallbeallowedwherer ateoft axoni
nputishi gherthanrateoft axonout
putsuppli
esofsuchgoods[ Noti
ficat
ionNo.5/2017-CentralTax(Rat
e),dated28-6-
2017/Noti
ficat
ion No. 5/ 2017-Uni
on Ter r
itory Tax ( Rat
e) dat ed 28- 6-
2017/Noti
ficat
ionNo.5/2017-I
ntegrat
edTax(Rate),dated28-6-2017]:

Tar
if
fit
em,
headi
ng,
sub-
headi
ngorChapt
er Descr
ipt
ionofGoods
5408 Wovenfabr
icsofmanmadet
ext
il
e
mat
eri
als
Not
es:
1.Nothi
ngcont
ainedi
nthi
snoti
fi
cat
ionshal
lappl
ytotheinputt
axcr
edi
taccumul
ated
onsuppl
iesr
ecei
vedonoraft
ert
he1stdayofAugust
,2018.
2.Inrespectofsai
dgoods, t
heaccumul
atedinputt
axcredi
tly
ingunut
il
isedi
nbalance,
afterpaymentoft axforanduptothemont hofJuly,2018,ontheinwardsuppli
es
receiv
edupt othe31stdayofJul
y2018,
shall
lapse.

25|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
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O)0261-2311850,2311851/
75750-
41851,
75758-
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

CHAPTER55
MAN-
MADESTAPLEFI
BRES
Note:
Headings5501and5502appl yonlytoman- madef il
amenttow,consist
ingofparal
lel
fi
lamentsofauni form lengt
h equalt othelength ofthetow,meeting thefol
l
owing
specif
icat
ions:
a)  l
( engt hoftowexceedi ng2m;
b)  t
( wi stlessthan5t ur
nspermet re;
c)  measur
( ingperfi
lamentlessthan67decitex;
d)  sy
( ntheticfil
amentt ow only
:t hetow mustbedr awn,thati
st o say
,be
i
ncapabl eofbeingstret
chedbymor ethan100%ofi t
slengt
h;
e)  t
( otal measurementoft owmor ethan20,000decit
ex.

Towofal
engt
hnotexceedi
ng2m i
stobecl
assi
fi
edi
nheadi
ng5503or5504.

Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST
UTGST
(
1) (
2) (
3) (
4) (5) (
6)
5501  Sy
nthet
icf
il
amenttow   18%I GST/9%CGST/9%
SGSTorUTGST:5501:
Syntheti
corar
ti
fi
cial
fi
lamenttow
55011000 -Ofn yl
onorotherpoly
ami
des kg. 9% 9% 18%
55012000 -Ofp ol
yester
s kg. 9% 9% 18%
55013000 -Acryli
cormodacryli
c kg. 9% 9% 18%
55014000 -Ofp ol
ypropyl
ene kg. 9% 9% 18%
550190 -Other:
55019010 -
--Ofp ol
ypropyl
ene kg. 9% 9% 18%
55019090 -
--Other kg. 9% 9% 18%
5502 Ar
ti
fi
cialf
il
amentt
ow 18%I GST/9%CGST/9%
SGSTorUTGST:5502:
Syntheti
corar
ti
fi
cial
fi
lamenttow
550210 -Ofcel
lul
oseacetat
e
55021010 -
--Vi
scoserayontow kg. 9% 9% 18%
55021090 -
--Other kg. 9% 9% 18%
550290 -Other
;
55029010 -
--Vi
scoserayontow kg. 9% 9% 18%
55029090 -
--Other kg. 9% 9% 18%
5503 Synt
heti
cstapl
ef i
bres,notcar
ded,combed 18%IGST/9%CGST/9%
orot
herwiseprocessedforspi
nning SGSTorUTGST:5503:
-Ofnyl
onorotherpolyamides: Synt
heti
corar
ti
fi
cial
26|Page
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

st
apl
efi
bres
55031100 --Ofar amids kg. 9% 9% 18%
55031900 --Other kg. 9% 9% 18%
55032000 -Ofp olyesters kg. 9% 9% 18%
55033000 -Acrylicormodacr yli
c kg. 9% 9% 18%
55034000 -Ofp olypropylene kg. 9% 9% 18%
550390 -Other :
55039010 -
--Polyvinylstaplefi
bre kg. 9% 9% 18%
55039020 -
--Polyvinylchlori
destapl
efi
bre kg. 9% 9% 18%
55039090 -
--Other kg. 9% 9% 18%
5504 Art
if
icialstapl
ef ibr
es,notcarded,combed 18%I GST/9%CGST/ 9%
orotherwisepr ocessedforspinni
ng SGSTorUTGST:5504:
550410 -Ofviscoser ay
on: Syntheti
corart
if
ici
al
stapl
efibres
55041010 -
--Obtainedfr
om woodot herthanbamboo kg. 9% 9% 18%
55041020 -
--Obtainedfr
om bamboo kg. 9% 9% 18%
55041090 -
--Ot
her kg. 9% 9% 18%
550490 -Ot
her : kg. 9% 9% 18%
55049010 -
--Acetateray
onst aplefi
bre kg. 9% 9% 18%
55049020 -
--Polynosi
cstapl
ef ibre kg. 9% 9% 18%
55049030 -
--Hi
ghwetmodul usst apl
efibre kg. 9% 9% 18%
55049090 -
--Ot
her kg. 9% 9% 18%
5505 Waste(i
ncl
udingnoil
s,y
arnwast
eand 18%IGST/
9%CGST/9%
gar
nett
edstock)ofman-madefi
bres SGSTorUTGST:5505:
550510 -Ofsynt
heti
cfi
bres: Wasteofmanmade
fi
bres
55051010 -
--Ofacryl
ic kg. 9% 9% 18%
55051090 -
--Other kg. 9% 9% 18%
55052000 -Ofart
if
ici
alf
ibr
es kg. 9% 9% 18%
5506 Synt
het
icst
aplefibr
es,car
ded,
combedor 18%I GST/9%CGST/ 9%
ot
herwi
seprocessedforspi
nni
ng SGSTorUTGST:5506:
Syntheti
corart
if
ici
al
stapl
efibres
55061000 -Ofn yl
onorot herpoly
ami
des kg. 9% 9% 18%
55062000 -Ofp ol
y ester
s kg. 9% 9% 18%
55063000 -Acryli
cormodacr y
li
c kg. 9% 9% 18%
55064000 -Ofp ol
y propyl
ene kg. 9% 9% 18%
550690 -Other:
55069010 -
--Polypropy l
enetops kg. 9% 9% 18%
55069090 -
--Other kg. 9% 9% 18%
5507 Ar
tif
ici
alstapl
ef i
bres,
carded, combedor 18%I GST/9%CGST/ 9%
ot
herwiseprocessedforspinning SGSTorUTGST:5507:
550700 -Ar
ti
fici
alst
aplefibr
es,carded,combedor Syntheti
corart
if
ici
al
ot
herwiseprocessedforspinning: stapl
efibres

27|Page
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55070010 -
--Acetat
erayont
ops kg. 9% 9% 18%
55070020 -
--Vi
scosetops kg. 9% 9% 18%
55070030 -
--Poly
nosict
ops kg. 9% 9% 18%
55070040 -
--Hi
ghwetmodul ust
ops kg. 9% 9% 18%
55070090 -
--Ot
her kg. 9% 9% 18%
5508 Sewi
ngthr
eadofman-madestapl
efi
bres, 12%IGST/
6%CGST/ 6%
whet
herornotputupf
orr
etai
lsal
e SGSTorUTGST:5508:
Sewi
ngthr
eadof
manmadestapl
efi
bres
55081000 -Ofsy
ntheti
cstaplef
ibres kg. 6% 6% 12%
55082000 -Ofar
ti
fi
cialst
aplefi
bres kg. 6% 6% 12%

5509 Yar n( othert hansewi ngt hread)ofsy nt


hetic 12%IGST/6%CGST/
6%
stapl ef i
bres, notputupf orretailsal e SGSTorUTGST:5509:
-Co ntaining85%ormor ebywei ghtofst apl
e Yarnofmanmade
fi
br esofny l
onorot herpol yamides: stapl
efi
bres
55091100 --Singl ey ar
n kg. 6% 6% 12%
55091200 --Mu l
tiple(folded)orcabl edy arn kg. 6% 6% 12%
-Co ntaining85%ormor ebywei ghtof
pol yesterstapl efi
bres:
55092100 --Singl ey ar
n kg. 6% 6% 12%
55092200 --Mu l
tiple(folded)orcabl edy arn kg. 6% 6% 12%
-Co ntaining85%ormor ebywei ghtofacr yl
ic
ormodacr yl
icst aplefibres:
55093100 --Singl ey ar
n kg. 6% 6% 12%
55093200 --Mu l
tiple(folded)orcabl edy arn kg. 6% 6% 12%
-Othery arn,cont ai
ning85%ormor ebywei ght
ofsy ntheti
cst aplefibres:
550941 --Singl ey ar
n:
55094110 -
--Po lypropy l
enespuny arn kg. 6% 6% 12%
55094120 -
--Po lyvinylacet atespuny arn kg. 6% 6% 12%
55094130 -
--Po lyvinylchlor i
despuny arn kg. 6% 6% 12%
55094190 -
--Other kg. 6% 6% 12%
550942 --Mu l
tiple(folded)orcabl edy arn:
55094210 -
--Po lypropy l
enespuny arn kg. 6% 6% 12%
55094220 -
--Po lyvinylacet ate(PVA)spuny ar n kg. 6% 6% 12%
55094230 -
--Po lyvinylchlor i
de(PVC)spuny ar n kg. 6% 6% 12%
55094290 -
--Other kg. 6% 6% 12%
-Othery arn,ofpol yesterstaplefibr es:
55095100 --Mi xedmai nlyorsol elywi t
har t
ificialstaple kg. 6% 6% 12%
fi
br es
55095200 --Mi xedmai nlyorsol elywi t
hwool orfine kg. 6% 6% 12%
animal hair
55095300 --Mi xedmai nlyorsol elywi t
hcot ton kg. 6% 6% 12%
28|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55095900 -Ot
- her kg. 6% 6% 12%
-Ot
heryar
n,ofacr
yli
cormodacr
yli
cst
apl
e
f
ibr
es:
55096100 -Mi
- xedmai
nlyorsol
elywi
thwool
orf
ine kg. 6% 6% 12%
ani
mal
hai
r
55096200 -Mi
- xedmainl
yorsol
elywi
thcot
ton kg. 6% 6% 12%
55096900 -Ot
- her kg. 6% 6% 12%
-Ot
heryar
n:
55099100 -Mi
- xedmainl
yorsol
elywi
thwoolorf
ine kg. 6% 6% 12%
ani
mal
hai
r
55099200 -Mi
- xedmai
nlyorsol
elywi
thcot
ton kg. 6% 6% 12%
55099900 -Ot
- her kg. 6% 6% 12%
5510 Yar n(othert hansewi ngthread)ofarti
fi
cial 12%IGST/6%CGST/
6%
staplefibres, notputupf orretai
lsale SGSTorUTGST:5510:
-Co ntai
ning85%ormor ebywei ghtof Yarnofmanmade
artif
ici
alst aplefi
bres: stapl
efi
bres
551011 --Singley arn:
55101110 -
--Viscoser ay onspuny arn kg. 6% 6% 12%
55101120 -
--Ac etat
er ay onspuny arn kg. 6% 6% 12%
55101190 -
--Other kg. 6% 6% 12%
551012 --Mu lti
ple(folded)orcabl edyarn:
55101210 -
--Viscoser ay onspuny arn kg. 6% 6% 12%
55101220 -
--Ac etat
er ay onspuny arn kg. 6% 6% 12%
55101290 -
--Other kg. 6% 6% 12%
551020 -Othery arn, mixedmai nl
yorsol el
ywithwool
orf i
neani malhai r
:
55102010 -
--Viscoser ay onspuny arn kg. 6% 6% 12%
55102020 -
--Ac etat
er ay onspuny arn kg. 6% 6% 12%
55102090 -
--Other kg. 6% 6% 12%
551030 -Othery arn, mixedmai nl
yorsol el
ywith
cotton:
55103010 -
--Viscoser ay onspuny arn kg. 6% 6% 12%
55103020 -
--Ac etat
er ay onspuny arn kg. 6% 6% 12%
55103090 -
--Other kg. 6% 6% 12%
551090 -Othery arn:
55109010 -
--Viscoser ay onspuny arn kg. 6% 6% 12%
55109020 -
--Ac etat
er ay onspuny arn kg. 6% 6% 12%
55109090 -
--Other kg. 6% 6% 12%
5511 Yar n(othert hansewi ngthread)ofman- 12%IGST/6%CGST/
6%
madest apl efibr
es,putupf orretai
lsale SGSTorUTGST:5511:
Yarnofmanmade
stapl
efi
bres
55111000 -Ofsy
nthet
icst
apl
efi
bres,
cont
aini
ng85%or kg. 6% 6% 12%
mor
ebywei
ghtofsuchf
ibr
es
29|Page
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O)0261-2311850,2311851/
75750-
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55112000 -Ofsy
nthet
icst
apl
efi
bres,
cont
aini
ngl
ess kg. 6% 6% 12%
t
han85%bywei
ghtofsuchf
ibr
es
551130 -Ofar
ti
ficialst
aplefi
bres:
55113010 -
--Cont
ainingmor ethan85%bywei
ghtof kg. 6% 6% 12%
st
apl
efi
bre
55113090 -
--Ot
her kg. 6% 6% 12%
55121 Wov enf abri
csofsy ntheti
cstaplefi
bres, 5%I GST/2.5%
cont aining85%ormor ebyweightof CGST/ 2.
5%SGSTor
synt heticstaplef i
bres UTGST:5512: Woven
-Co ntaining85%ormor ebywei ghtof fabri
csofman- made
poly esterstapl
ef ibres: staplefi
bres
551211 --Un bleachedorbl eached:
55121110 -
--Un bleached m2 2.
5% 2.
5% 5%
55121120 -
--Bleached m2 2.
5% 2.
5% 5%
551219 --Other :
55121910 -
--Dy ed m2 2.
5% 2.
5% 5%
55121920 -
--Printed m2 2.
5% 2.
5% 5%
55121990 -
--Other m2 2.
5% 2.
5% 5%
-Co ntaining85%ormor ebywei ghtofacryl
i
c
ormodacr yl
icstaplef i
bres:
551221 --Un bleachedorbl eached:
55122110 -
--Un bleached m2 2.
5% 2.
5% 5%
55122120 -
--Bleached m2 2.
5% 2.
5% 5%
551229 --Other :
55122910 -
--Dy ed m2 2.
5% 2.
5% 5%
55122920 -
--Printed m2 2.
5% 2.
5% 5%
55122990 -
--Other m2 2.
5% 2.
5% 5%
-Other :
551291 --Un bleachedorbl eached:
55129110 -
--Un bleached m2 2.
5% 2.
5% 5%
55129120 -
--Bleached m2 2.
5% 2.
5% 5%
551299 --Other :
55129910 -
--Dy ed m2 2.
5% 2.
5% 5%
55129920 -
--Printed m2 2.
5% 2.
5% 5%
55129990 -
--Other m2 2.
5% 2.
5% 5%
55131 Wov enf abri
csofsy ntheti
cstaplefi
bres, 5%I GST/2.5%
cont aininglesst han85%bywei ghtofsuch CGST/ 2.
5%SGSTor
fi
br es,mi xedmai nl
yorsol el
ywithcotton,of UTGST:5513: Woven
awei ghtnotexceedi ng170g/ m2 fabri
csofman- made
staplefi
bres
-Unbl
eachedorbleached:
551311 --Ofpol
yesterst
aplefi
bres,
plai
nweav
e:
55131110 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55131120 -
--Bl
eached m2 2.
5% 2.
5% 5%

30|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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O)0261-2311850,2311851/
75750-
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te:www.r
ajeshbhauwal
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CHARTEREDACCOUNTANTS

551312 -3
- -
thr
eador4-
thr
eadt
wil
l
,incl
udi
ngcr
oss
t
wil
l
,ofpol
yest
erst
apl
efi
bres:
55131210 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55131220 -
--Bl
eached m2 2.
5% 2.
5% 5%
551313 --Ot
herwov enf
abr
icsofpol
yest
erst
apl
e
f
ibr
es:
55131310 -
--Unbleached m2 2.
5% 2.
5% 5%
55131320 -
--Bl
eached m2 2.
5% 2.
5% 5%
551319 --Otherwov enfabri
cs:
55131910 -
--Unbleached m2 2.
5% 2.
5% 5%
55131920 -
--Bl
eached m2 2.
5% 2.
5% 5%
-Dyed:
55132100 --Ofp ol
yesterstapl
efi
bres,
plainweave m2 2.
5% 2.
5% 5%
55132300 --Otherwov enfabri
csofpolyest
erst
aple m2 2.
5% 2.
5% 5%
fi
bres
55132900 -Ot
- herwov enfabrics m2 2.
5% 2.
5% 5%
-Ofy arnsofdi f
ferentcol ours:
55133100 -Ofp
- olyesterstaplefibres,plai
nweav e m2 2.
5% 2.
5% 5%
55133900 -Ot
- herwov enfabrics m2 2.
5% 2.
5% 5%
-Pr i
nt ed:
55134100 -Ofp
- olyesterstaplefibres,plai
nweav e m2 2.
5% 2.
5% 5%
55134900 -Ot
- herwov enfabrics m2 2.
5% 2.
5% 5%
55141 Wov enf abricsofsy ntheticstapl
efibres, 5%I GST/2.5%
containinglesst han85%bywei ghtofsuch CGST/ 2.
5%SGSTor
fi
bres, mixedmai nl
yorsol elywithcotton,of UTGST:5514: Woven
awei ghtexceedi ng170g/ m2 fabri
csofman- made
staplefi
bres
-Unbl
eachedorbl eached:
551411 --Ofpol
yesterstaplefi
bres,plainweav
e:
55141110 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55141120 -
--Bl
eached m2 2.
5% 2.
5% 5%
551412 --3-
thr
eador4- t
hreadt wil
l
,includi
ngcross
t
wil
l
,ofpol
yest
erst
apl
efi
bres:
55141210 -
--Unbleached m2 2.
5% 2.
5% 5%
55141220 -
--Bl
eached m2 2.
5% 2.
5% 5%
551419 --Other:
55141910 -
--Unbleached m2 2.
5% 2.
5% 5%
55141920 -
--Bl
eached m2 2.
5% 2.
5% 5%
-Dyed:
55142100 --Ofp ol
yesterstapl
efi
bres,plainweav
e m2 2.
5% 2.
5% 5%
55142200 --3-
threador4- t
hreadt
wi l
l
,includi
ngcross m2 2.
5% 2.
5% 5%
t
wil
l
,ofpol
yest
erst
apl
efi
bres
55142300 -Ot
- herwov
enf
abr
icsofpol
yest
erst
apl
e m2 2.
5% 2.
5% 5%
f
ibr
es
31|Page
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55142900 -Ot
- herwovenfabrics m2 2.
5% 2.
5% 5%
551430 -Ofyarnsofdif
ferentcolours:
55143011 -
--Ofp
- ol
yest
erstaplefi
bres,plainweav
e m2 2.
5% 2.
5% 5%
55143012 -
--3
- -
threador4-t
hreadt wil
l,
includi
ngcross m2 2.
5% 2.
5% 5%
t
wil
l
,ofpol
yest
erst
apl
efi
bres
55143013 -
--Ot
- herwov
enf
abr
icsofpol
yest
erst
apl
e m2 2.
5% 2.
5% 5%
f
ibr
es
55143019 -
--Ot
- herwovenfabri
cs m2 2.
5% 2.
5% 5%
-Pr
inted:
55144100 -Ofp
- ol
yest
erstapl
efi
bres,plainweav
e m2 2.
5% 2.
5% 5%
55144200 -3
- -
threador4-t
hreadtwil
l
,includi
ngcross m2 2.
5% 2.
5% 5%
t
wil
l
,ofpol
yest
erst
apl
efi
bres
55144300 -Ot
- herwov
enf
abr
icsofpol
yest
erst
apl
e m2 2.
5% 2.
5% 5%
f
ibr
es
55144900 -Ot
- herwov
enf
abr
ics m2 2.
5% 2.
5% 5%
55151 Otherwov enfabri
csofsy ntheti
cstaple 5%I GST/2.5%
fi
br es CGST/ 2.
5%SGSTor
-Ofp oly
esterstapl
ef i
bres: UTGST:5515: Woven
551511 --Mi xedmai nlyorsolel
ywi t
hv i
scoserayon fabri
csofman- made
stapl efi
bres: staplefi
bres
55151110 -
--Un bleached m2 2.
5% 2.
5% 5%
55151120 -
--Bleached m2 2.
5% 2.
5% 5%
55151130 -
--Dy ed m2 2.
5% 2.
5% 5%
55151140 -
--Printed m2 2.
5% 2.
5% 5%
55151190 -
--Other m2 2.
5% 2.
5% 5%
551512 --Mi xedmai nlyorsolel
ywi t
hman- made
fi
lament s:
55151210 -
--Un bleached m2 2.
5% 2.
5% 5%
55151220 -
--Bleached m2 2.
5% 2.
5% 5%
55151230 -
--Dy ed m2 2.
5% 2.
5% 5%
55151240 -
--Printed m2 2.
5% 2.
5% 5%
55151290 -
--Other m2 2.
5% 2.
5% 5%
551513 --Mi xedmai nlyorsolel
ywi t
horf i
neanimal
hair:
55151310 -
--Un bleached m2 2.
5% 2.
5% 5%
55151320 -
--Bleached m2 2.
5% 2.
5% 5%
55151330 -
--Dy ed m2 2.
5% 2.
5% 5%
55151340 -
--Printed m2 2.
5% 2.
5% 5%
55151390 -
--Other m2 2.
5% 2.
5% 5%
551519 --Other :
55151910 -
--Un bleached m2 2.
5% 2.
5% 5%
55151920 -
--Bleached m2 2.
5% 2.
5% 5%
55151930 -
--Dy ed m2 2.
5% 2.
5% 5%
55151940 -
--Printed m2 2.
5% 2.
5% 5%

32|Page
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55151990 -
--Other m2 2.
5% 2.
5% 5%
-Ofacryl
i
cormodacryl
icst
apl
efi
bres:
551521 --Mixedmainl
yorsol
elywit
hman-
made
f
il
ament
s:
55152110 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55152120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55152130 -
--Dyed m2 2.
5% 2.
5% 5%
55152140 -
--Pr
int
ed m2 2.
5% 2.
5% 5%
55152190 -
--Ot
her m2 2.
5% 2.
5% 5%
551522 --Mi
xedmai nl
yorsol
elywi
thwoolorf
ine
ani
malhai
r:
55152210 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55152220 -
--Bl
eached m2 2.
5% 2.
5% 5%
55152230 -
--Dyed m2 2.
5% 2.
5% 5%
55152240 -
--Pr
int
ed m2 2.
5% 2.
5% 5%
55152290 -
--Ot
her m2 2.
5% 2.
5% 5%
551529 --Ot
her:
55152910 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55152920 -
--Bl
eached m2 2.
5% 2.
5% 5%
55152930 -
--Dyed m2 2.
5% 2.
5% 5%
55152940 -
--Pr
int
ed m2 2.
5% 2.
5% 5%
55152990 -
--Ot
her m2 2.
5% 2.
5% 5%
-Ot
herwov enfabr
ics:
551591 --Mi
xedmai nl
yorsolel
ywi
thman-
made
f
il
ament
s:
55159110 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55159120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55159130 -
--Dyed m2 2.
5% 2.
5% 5%
55159140 -
--Pr
int
ed m2 2.
5% 2.
5% 5%
55159190 -
--Ot
her m2 2.
5% 2.
5% 5%
551599 --Ot
her:
55159910 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55159920 -
--Bl
eached m2 2.
5% 2.
5% 5%
55159930 -
--Dyed m2 2.
5% 2.
5% 5%
55159940 -
--Pr
int
ed m2 2.
5% 2.
5% 5%
55159990 -
--Ot
her m2 2.
5% 2.
5% 5%
55161 Wov
enf
abr
icsofar
ti
fi
cialst
apl
efi
bres 5%I GST/2.5%
-Cont
aini
ng85%ormor
ebywei
ghtof CGST/ 2.
5%SGSTor
ar
ti
fi
cialst
apl
efi
bres: UTGST:5516: Woven
551611 -Un
- bl
eachedorbl
eached: fabri
csofman- made
staplefi
bres
55161110 -
--Unbl
eached m2 2.
5% 2.
5% 5%
55161120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55161200 --Dyed m2 2.
5% 2.
5% 5%

33|Page
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te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

55161300 --Ofyarnsofdi
ffer
entcolours m2 2.
5% 2.
5% 5%
551614 --Pr
inted:
55161410 -
--Spunrayonpri
ntedshantung m2 2.
5% 2.
5% 5%
55161420 -
--Spunrayonpri
ntedl
inen m2 2.
5% 2.
5% 5%
55161490 -
--Other m2 2.
5% 2.
5% 5%
-Contai
ningl
essthan85%byweightof
ar
tifici
alstapl
ef i
bres,
mi xedmai
nlyorsol
ely
wi
t hman- madef il
ament s:
551621 --Unbleachedorbl eached:
55162110 -
--Unbleached m2 2.
5% 2.
5% 5%
55162120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55162200 --Dyed m2 2.
5% 2.
5% 5%
55162300 --Ofy arnsofdiffer
entcolours m2 2.
5% 2.
5% 5%
55162400 --Pr
int ed m2 2.
5% 2.
5% 5%
-Cont ai
ninglessthan85%bywei ghtof
ar
tifici
alstapl
ef i
bres,
mi xedmai
nlyorsol
ely
wi
t hwoolorf ineanimalhair:
551631 --Unbleachedorbl eached:
55163110 -
--Unbleached m2 2.
5% 2.
5% 5%
55163120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55163200 --Dyed m2 2.
5% 2.
5% 5%
55163300 --Ofy arnsofdiffer
entcolours m2 2.
5% 2.
5% 5%
55163400 --Pr
int ed m2 2.
5% 2.
5% 5%
-Cont ai
ninglessthan85%bywei ghtof
ar
tifici
alstapl
ef i
bres,
mi xedmai
nlyorsol
ely
wi
t hcot t
on:
551641 --Unbleachedorbl eached:
55164110 -
--Unbleached m2 2.
5% 2.
5% 5%
55164120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55164200 --Dyed m2 2.
5% 2.
5% 5%
55164300 --Ofy arnsofdiffer
entcolours m2 2.
5% 2.
5% 5%
55164400 --Pr
int ed m2 2.
5% 2.
5% 5%
-Other :
551691 --Unbleachedorbl eached:
55169110 -
--Unbleached m2 2.
5% 2.
5% 5%
55169120 -
--Bl
eached m2 2.
5% 2.
5% 5%
55169200 --Dyed m2 2.
5% 2.
5% 5%
55169300 --Ofy arnsofdiffer
entcolours m2 2.
5% 2.
5% 5%
55169400 --Pr
int ed m2 2.
5% 2.
5% 5%

34|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
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PH:(
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75750-
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75758-
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eshbhauwala@gmail.
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te:www.r
ajeshbhauwal
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!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

CHAPTER57
CARPETSANDOTHERTEXTI
LEFLOORCOVERI
NGS
Notes:
1.
 Forthepur posesoft hisChapt er,t
het er
m" carpetsandothertexti
l
ef loorcover
ings"
meansf l
oorcov eri
ngsinwhicht exti
l
emat eri
alsserveastheexposedsurfaceofthearti
cle
wheni nuseandi ncl
udesar ti
cleshav i
ngt hecharacter
ist
icsoftext
il
efloorcoveri
ngsbut
i
ntendedforusef orotherpurposes.
2.
 ThisChapterdoesnotcov erfloorcov er
ingunderl
ays.

Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST

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

5701 Car
pets and other texti
le f
loor
cov
eri
ngs,knot
ted,whetherornot
madeup
570110 -Ofwool
orf
ineani
malhai
r:
57011010 -Hand-
made m2 6% 6% 12%
-
-
57011090 -Ot
her m2 6% 6% 12%
-
-
570190 -Ofot
hert
ext
il
emat
eri
als:
-Ofcot
ton:
-
-
57019011 -Hand-
made m2 6% 6% 12%
-
-
-
57019019 -Ot
her m2 6% 6% 12%
-
-
-
57019020 -Ofcoi
r1
 i
ncl
udi
nggeot
ext
il
e m2 6% 6% 12%
35|Page
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-
-
-Ofsi
l
k:
-
-
57019031 -Hand-
made m2 6% 6% 12%
-
-
-
57019039 -Ot
her m2 6% 6% 12%
-
-
-
57019090 -Ot
her m2 6% 6% 12%
-
-
5702 Carpets and ot her textil
e f l
oor 5% I GST/2.
5% CGST/ 2.
5%
coveri
ngs, woven, not t uft
ed or SGSTorUTGST:5702:Coi r
fl
ocked,whetherornotmade up, mats,matt
ing,fl
oorcov
eri
ng
i
ncluding "Kelem", " Schumacks", andhandl
oom durr
ies
"Karamani
e"andsi mi
larhand- woven
rugs
    12% I GST/ 6% CGST/6% SGST
orUTGST:5702:Car petsand
othert ext
ilefloorcoveri
ngs,
wov en,nott uf
tedorf l
ocked,
whet her or not made up,
i
ncludi ng "
Kelem",
"Schumacks" , " Karamanie"
andsi mi l
arhand-wovenrugs
57021000 -"Kel
em"," Schumacks","Karamani
e" m2 6% 6% 12%
andsimi
larhand-wovenrugs
570220 -Floor cov
eri
ngs of coconut f
ibr
es
(coir
):
57022010 -Coi
rmat
ti
ng,
wov
en m2 2.
5% 2.
5% 5%
-
-
57022020 -Coi
rcar
pet
sandot
herr
ugs m2 2.
5% 2.
5% 5%
-
-

36|Page
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57022090 -Ot
her m2 2.
5% 2.
5% 5%
-
-
-Other
,ofpi
l
econst
ruct
ion,notmade
up:
570231 -Ofwoolorf
ineani
malhai
r:
-
57023110 -Car
pet
s m2 6% 6% 12%
-
-
57023120 -Dr
ugget
s m2 6% 6% 12%
-
-
57023130 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
57023140 -Car
pet
ing,
floorr
ugsandt
hel
i
ke m2 6% 6% 12%
-
-
57023190 -Ot
her m2 6% 6% 12%
-
-
570232 -Ofman-
madet
ext
il
emat
eri
al:
-
57023210 -Carpet
s,car
pet
ingandr
ugsandt
he m2 6% 6% 12%
-l
ike
-
57023220 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
57023290 -Ot
her m2 6% 6% 12%
-
-
570239 -Ofot
hert
ext
il
emat
eri
als:
-
57023910 -Car
pet
s and ot
her fl
oor cov
eri
ngs m2 6% 6% 12%
-ot
hert
handur
ri
esofcott
on
-

37|Page
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57023920 -Carpet
sandot
herf
loorcov
eri
ngs,of m2 6% 6% 12%
-si
lk
-
-Ot
her
,ofpi
l
econst
ruct
ion,
madeup:
570241 -Ofwoolorf
ineani
malhai
r:
-
57024110 -Car
pet
s m2 6% 6% 12%
-
-
57024120 -Dr
ugget
s m2 6% 6% 12%
-
-
57024130 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
57024190 -Ot
her m2 6% 6% 12%
-
-
570242 -Ofmanmadet
ext
il
emat
eri
als:
-
57024210 -Car
pet
s,car
pet
ingandr
ugs m2 6% 6% 12%
-
-
57024220 -Mat
sandmat
ti
ngs m2 6% 6% 12%
-
-
57024230 -Car
pet
s,r
ugsandmat
sofHandl
oom m2 6% 6% 12%
-
-
57024290 -Ot
her m2 6% 6% 12%
-
-
570249 -Ofot
hert
ext
il
emat
eri
als:
-
57024910 -Car
pet
s and ot
her fl
oor cov
eri
ngs m2 6% 6% 12%
-ot
hert
handur
ri
esofcott
on
-
57024920 -Car
pet
sandot
herf
loorcov
eri
ngs,of m2 6% 6% 12%

38|Page
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-si
l
k
-
57024990 -Ot
her m2 6% 6% 12%
-
-
570250 -Ot
her,notofpi
l
e const
ruct
ion,not
madeup:
-Ofman-
madet
ext
il
emat
eri
als:
-
-
57025021 -Car
pet
s,Car
pet
ingandr
ugs m2 6% 6% 12%
-
-
-
57025022 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
-
57025029 -Ot
her m2 6% 6% 12%
-
-
-
-Ofot
hert
ext
il
emat
eri
als:
-
-
57025031 -Car
petsandotherf
loorcov
eri
ngs,of m2 6% 6% 12%
-cot
tonot
hert
handurri
es
-
-
57025032 -Carpet
sandot
herf
loorcov
eri
ngs,of m2 6% 6% 12%
-si
lk
-
-
57025033 -Pl
acematandot
hersi
mil
argoods m2 6% 6% 12%
-
-
-
57025039 -Ot
her m2 6% 6% 12%
-
-
39|Page
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CHARTEREDACCOUNTANTS

-
-Other
,notofpi
l
econst
ruct
ion,made
up:
570291 -Ofwool
orf
ineani
malhai
r:
-
57029110 -Car
pet
s m2 6% 6% 12%
-
-
57029120 -Dr
ugget
s m2 6% 6% 12%
-
-
57029130 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
57029190 -Ot
her m2 6% 6% 12%
-
-
570292 -Ofman-
madet
ext
il
emat
eri
als:
-
-
57029210 -Car
pet
s,car
pet
ingandr
ugs m2 6% 6% 12%
-
-
57029220 -Mat
sandmat
ti
ngs m2 6% 6% 12%
-
-
57029290 -Ot
her m2 6% 6% 12%
-
-
570299 -Ofot
hert
ext
il
emat
eri
als:
-
57029910 -Car
petsandotherf
loorcov
eri
ngs,of m2 6% 6% 12%
-cot
tonot
hert
handurri
es
-
57029920 -Carpet
sandot
herf
loorcov
eri
ngs,of m2 6% 6% 12%
-si
lk
-
57029990 -Ot
her m2 6% 6% 12%

40|Page
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ajeshbhauwal
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CHARTEREDACCOUNTANTS

-
-
5703 Car
pets and other t
ext
il
e floor 5% I GST/2.
5% CGST/ 2.
5%
cov
eri
ngs,tuf
ted,whet
her or not SGSTorUTGST:5703:Coi r
madeup mats,matt
ing,fl
oorcov
eri
ng
andhandl
oom durr
ies
       12% IGST/
6% CGST/6% SGST
orUTGST:5703:Carpetsand
othertext
il
ef l
oorcoveri
ngs,
tuft
ed,whetherornotmade
up
570310 -Ofwool
orf
ineani
malhai
r:
57031010 -Car
pet
s m2 6% 6% 12%
-
-
57031020 -Mat
sandmat
ti
ng m2 6% 6% 12%
-
-
57031090 -Ot
her m2 6% 6% 12%
-
-
570320 -Ofny
lonorot
herpol
yami
des:
57032010 -Car
pet
s,car
pet
ingandr
ugs m2 6% 6% 12%
-
-
57032020 -100%pol yamidetuf
tedvelour
,cutpi
le m2 6% 6% 12%
-orl oop pil
e car
petmat s withjut
e,
-rubberl
atexorPUf oam backi
ng
57032090 -Ot
her m2 6% 6% 12%
-
-
570330 -Ofot
herman-
madet
ext
il
emat
eri
als:
57033010 -Car
pet
s,car
pet
ingandr
ugs m2 6% 6% 12%
-
-
57033020 -100%polypropyl
enecar
petmat swith m2 6% 6% 12%
-j
ute,
rubber,
latexorPUfoam backi
ng
-

41|Page
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ajeshbhauwal
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CHARTEREDACCOUNTANTS

57033090 -Ot
her m2 6% 6% 12%
-
-
570390 -Ofot
hert
ext
il
emat
eri
als:
57039010 -Car
petsandotherfl
oorcov
eri
ngs,of m2 6% 6% 12%
-cot
ton,
othert
handurr
ies
-
57039020 -Car
pet
sandf
loorcov
eri
ngsofCoi
r m2 2.
5% 2.
5% 5%
-
-
57039090 -Ot
her m2 6% 6% 12%
-
-
5704 Carpets and ot her text
il
e f l
oor
coveri
ngs, of fel
t, not t
ufted or
fl
ocked,whetherornotmadeup
57041000 -Ti
les,havingamaxi
mum sur
facear
ea m2 6% 6% 12%
of0.3m 2

570420 -Til
es,havi
ngamaximum sur
facearea
exceedi
ng0.3m2 
butnotexceedi
ng1
m2:
57042010 -Cot
ton m2 6% 6% 12%
-
-
57042020 -Wool
l
en,
othert
hanar
twar
e m2 6% 6% 12%
-
-
57042090 -Ot
her m2 6% 6% 12%
-
-
570490 -Ot
her
:
57049010 -Cot
ton m2 6% 6% 12%
-
-
57049020 -Wool
l
en,
othert
hanar
twar
e m2 6% 6% 12%
-
-
57049090 -Ot
her m2 6% 6% 12%

42|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
5705 Othercarpet
sandot hert
ext
il
efl
oor 1
5% IGST/2.
5% CGST/ 2.
5%
cover
ings,whet
herornotmadeup SGSTorUTGST:5705:Coi r
mats,matt
ing,fl
oorcov
eri
ng
andhandl
oom durr
ies
      2
12%I GST/6%CGST/ 6%SGST
or UTGST : 5705 : Ot her
carpetsandot hertext i
lef l
oor
coverings, whether or not
madeup;suchasMat sand
mat t
ingsincl
udingBat hMat s,
wherecot t
onpr edominat esby
weight ,ofHandloom,Cot ton
Rugsofhandl oom,ot hert han
coir mat s, mat ti
ng, f loor
covering and handl oom
durri
es
570500 -Othercarpet
sandot hertext
il
efl
oor
cover
ingswhetherornotmadeup:
-Car
pet
s:
-
-
57050011 -Ofsi
l
k m2 6% 6% 12%
-
-
-
57050019 -Ot
her m2 6% 6% 12%
-
-
-
-Dur
ri
es:
-
-
57050021 -Dur
ri
escot
ton m2 6% 6% 12%
-
-
-
57050022 -Dur
ri
esofman-
madef
ibr
es m2 6% 6% 12%
-
-
43|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
57050023 -Dur
ri
esofwool m2 6% 6% 12%
-
-
-
57050024 -Cot
tonDurr
iesofhandl
oom (
incl
udi
ng m2 2.
5/6% 2.
5/6% 51/
122%
-Chi
ndi Dur r
ies, Cot
ton Chenill
e
-Dur
ri
es, Rag Rug Dur r
ie, Pr
int
ed
-Dur
ri
es,Dr
ugget s)
57050029 -Ot
her m2 6% 6% 12%
-
-
-
-Ofj
ute:
-
-
57050031 -Ofbl
endedj
ute m2 6% 6% 12%
-
-
-
57050032 -Ofcoi
rjut
e m2 2.
5% 2.
5% 5%
-
-
-
57050039 -Ot
her m2 6% 6% 12%
-
-
-
-Car
pets,car
pet
ing,r
ugs,mat
s and
-matt
ings:
-
57050041 -Kni
tt
ed m2 6% 6% 12%
-
-
-
57050042 -Mats and mat t
ings i
ncludi
ng Bat
h m2 6% 6% 12%
-Mats,wherecottonpredominat
esby
-wei
ght ,ofHandl
oom,CottonRugsof
-Handloom
57050049 -Ot
her m2 6% 6% 12%
44|Page
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-
-
-
57050090 -Ot
her m2 6% 6% 12%
-
-

SPECI
FICEXEMPTI
ON

Exemptiont ofoll
owi ngHandicraftgoodsfrom somuchoft axleviabl
ethereonasisi n
excessoft heratespecifi
edbelow [Noti
fi
cat
ionNo.21/2018-Cent
ralTax(Rat
e),dat
ed26-7-
2018/Notif
icati
on No.22/ 2018-Int
egrat
ed Tax (Rat
e),dated 26-7-
2018/Not
ifi
cat
ion No.
21/2018-UnionTerr
itoryTax(Rate),
dated26-7-
2018]—

Chapter, Descr
ipt
ionofGoods Rat
e
Headi
ng, Sub-
headingor CGST SGST/ I
GST
Tari
ffit
em UTGST

(
1) (
2) (
3) (
4) (
5)
57 Handmade carpet
s and otherhandmade 2.
5% 2.
5% 5%
text
il
e fl
oor cov er
ings (
incl
udi
ng
namda/gabba)

45|Page
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CHAPTER58
SPECIALWOVENFABRI
CS;
TUFTEDTEXTI
LEFABRI
CS;
LACE;
TAPESTRI
ES;
TRI
MMI
NGS;
EMBROI
DERY
Notes:
1.
 ThisChapt erdoesnotappl ytotextilefabricsr eferredt oinNot e1t oChapter59,
impregnat
ed, coat ed,
cov eredorlami nated,ortoot hergoodsofChapt er59.
2.
 Heading5801al soincludeswov enwef tpilef abricswhi chhav enoty ethadt he
fl
oatscut,atwhi chstaget heyhav enopi lestandi ngup.
3.
 Forthepur posesofheadi ng5803," gauze"meansaf abri
cwi thawar pcomposed
whollyori
npar tofst andingorgr oundt hreadsandcr ossingordoupt hreadswhich
crossthest andingorgr oundt hr
eadsmaki ngahal ft urn,acompl et
eturnormor eto
formloopst hroughwhi chwef tthreadspass.
4.
 Heading5804doesnotappl ytoknot tednetf abricsoft wine,cor
dageorr ope,of
heading5608.
5.
 Forthepurposesofheadi ng5806, t
heexpr ession" nar r
owwov enfabri
cs"means:

a)
(  
wov enfabri
csofawi dthnotexceeding30cm, whetherwovenassuchorcut
from widerpieces,provi
dedwithsel v
edges( woven,gummedorot herwi
se
made)onbot hedges;
b)
(  
tubularwovenfabri
csofaf l
att
enedwi dthnotexceeding30cm; and
c)
(  
biasbindingwithfoldededges,ofawi dthwhenunf oldednotexceeding30
cm.Nar rowwov enfabri
cswithwov enf r
ingesar
et obeclassi
fi
edinheading
5808.

6.
 In heading 5810,theexpression"embr oi
dery
"means,  i
nterali
a, 
embroiderywith
met alorgl
asst hr
eadonav isi
blegroundoftexti
lef
abric,andsewnappli
quewor kof
sequins,beadsoror nament
almot i
fsoftexti
leorothermat er
ial
s.Theheadingdoes
notapplytoneedlewor kt
apestr
y(heading5805).
7.
 Inadditi
ontot heproduct
sofheading5809, t
hisChapteralsoincl
udesarti
clesmade
ofmet althreadandofaki ndusedi napparel
,asf ur
nishingfabri
csorf orsimil
ar
purposes.

Tari
ff Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST
It
em UTGST
(
1) (
2) (
3) (
4) (
5) (
6)
58011 Wov enpil
efabr
icsandcheni
ll
efabr
ics,
otherthanfabr
icsofheadi
ng5802or
5806
5801 10-Ofwool
orf
ineani
mal
hai
r m2 2.
5% 2.
5% 5%
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CHARTEREDACCOUNTANTS

00
-Ofcot
ton:
5801 21 -Uncutwef
tpi
l
efabr
ics m2 2.
5% 2.
5% 5%
00 -
580122 -Cutcor
dur
oy:
-
5801 22 -Sol
elyofcot
ton m2 2.
5% 2.
5% 5%
10 -
-
5801 22 -Ot
her m2 2.
5% 2.
5% 5%
90 -
-
5801 23 -Ot
herwef
tpi
l
efabr
ics m2 2.
5% 2.
5% 5%
00 -
5801 26 -Cheni
l
lef
abr
ics m2 2.
5% 2.
5% 5%
00 -
580127 -War
ppi
l
efabr
ics:
-
5801 27 -War
ppi
l
efabr
ics,
'epi
ngl
e'(
uncut
) m2 2.
5% 2.
5% 5%
10 -
-
5801 27 -War
ppi
l
efabr
ics,
cut m2 2.
5% 2.
5% 5%
20 -
-
5801 27 -Ot
her
90 -
-
-Ofman-
madef
ibr
e:
5801 31 -Uncutwef
tpi
l
efabr
ics m2 2.
5% 2.
5% 5%
00 -
5801 32 -Cutcor
dur
oy m2 2.
5% 2.
5% 5%
00 -
5801 33 -Ot
herwef
tpi
l
efabr
ics m2 2.
5% 2.
5% 5%
00 -

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CHARTEREDACCOUNTANTS

580136 -Cheni
l
lef
abr
ics:
-
5801 36 -Cor
dur
oys m2 2.
5% 2.
5% 5%
10 -
-
5801 36 -Ot
her m2 2.
5% 2.
5% 5%
90 -
-
580137 -War
ppi
l
efabr
ics:
-
5801 37 -War
ppi
l
efabr
ics,
uncut m2 2.
5% 2.
5% 5%
10 -
-
5801 37 -War
ppi
l
efabr
ics,
cut m2 2.
5% 2.
5% 5%
20 -
-
5801 37 -Ot
her m2 2.
5% 2.
5% 5%
90 -
-
580190 -Ofot
hert
ext
il
emat
eri
als:
-
5801 90 -Pil
ef abri
csandchenil
lefabri
csofsilk m2 2.
5% 2.
5% 5%
10 -contai
ningmor ethan50% byweightof
-si
lk,butnotcont
aini
ngwoolorhai
r
5801 90 -Pi
lefabri
cs and cheni
ll
ef abr
ics not m2 2.
5% 2.
5% 5%
90 -el
sewher
especi
fi
edorincl
uded
-
5802 Terrytowell
ingandsi mil
arwov enterry
fabri
cs,othert han narr
ow f abr
ics of
heading 5806;t uft
ed t exti
l
e fabri
cs,
otherthanproductsofheading5703
-Terr
yt owell
ingandsi
mil
arwov
ent
err
y
fabr
ics,ofcott
on:
5802 11 -Unbl
eached m2 6% 6% 12%
00 -
580219 -Ot
her
:
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-
5802 19 -Bl
eached m2 6% 6% 12%
10 -
-
5802 19 -Pi
ecedy
ed m2 6% 6% 12%
20 -
-
5802 19 -Yar
ndy
ed m2 6% 6% 12%
30 -
-
5802 19 -Pr
int
ed m2 6% 6% 12%
40 -
-
5802 19 -OfHandl
oom m2 6% 6% 12%
50 -
-
5802 19 -Ot
her m2 6% 6% 12%
90 -
-
5802 20 -Terr
yt owell
i
ngandsi mi
l
arwov ent
err
y m2 6% 6% 12%
00 fabr
ics,ofot
hert
ext
il
emater
ial
s
5802 30 -Tuf
tedt
ext
il
efabr
ics m2 6% 6% 12%
00
5803 Gauze,othert
han nar
row f
abr
ics of
headi
ng5806
580300 -Gauze,other t
han nar
row f
abr
ics of
headi
ng5806:
-Ofcot
ton:
-
-
5803 00 -Unbl
eached m2 6% 6% 12%
11 -
-
-
5803 00 -Bl
eached m2 6% 6% 12%
12 -
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CHARTEREDACCOUNTANTS

-
-
5803 00 -Pi
ecedy
ed m2 6% 6% 12%
13 -
-
-
5803 00 -Yar
ndy
ed m2 6% 6% 12%
14 -
-
-
5803 00 -Pr
int
ed m2 6% 6% 12%
15 -
-
-
5803 00 -Ot
her m2 6% 6% 12%
19 -
-
-
-Ofot
hert
ext
il
emat
eri
als:
-
-
5803 00 -Ofsi
l
korsi
l
kwast
e m2 6% 6% 12%
91 -
-
-
5803 00 -Ofsy
nthet
icf
ibr
e m2 6% 6% 12%
92 -
-
-
5803 00 -Ofar
ti
fi
cial
fibr
e m2 6% 6% 12%
93 -
-
-
5803 00 -Ot
her m2 6% 6% 12%
99 -
-
-
5804 Tul
les and ot
her net f
abr
ics, not
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CHARTEREDACCOUNTANTS

i
ncluding woven,knitt
ed orcrocheted
fabr
ics;laceinthepiece,inst
ri
psori n
motifs,otherthanfabricsofheadings
6002t o6006
580410 -Tul
l
esandot
hernetf
abr
ics:
5804 10 -Ofcot
ton kg. 6% 6% 12%
10 -
5804 10 -Ot
her kg. 6% 6% 12%
90 -
-
-Mechani
cal
l
ymadel
ace:
5804 21 -Ofman-
madef
ibr
es kg. 6% 6% 12%
00 -
580429 -Ofot
hert
ext
il
emat
eri
als:
-
5804 29 -Ofcot
ton kg. 6% 6% 12%
10 -
-
5804 29 -Ot
her kg. 6% 6% 12%
90 -
-
5804 30 -Hand-
madel
ace kg. 6% 6% 12%
00
5805 Hand-wov en tapestri
es of the t ype
gobeli
ns,f l
anders,aubusson,beauv ai
s
and t he l ike, and needl e-worked
tapest
ri
es ( for example, pet
it point,
crosssti
tch),whetherornotmadeup
580500 -Hand-woven tapest
ri
es of t he type
gobeli
ns,fl
anders,aubusson,beauvai
s
and t he l i
ke, and needl e-
worked
tapest
ri
es(f
orexample,peti
tpoi
nt,cr
oss
sti
tch)
,whet
herornotmadeup:
5805 00 -Tapest
ri
eshandmadeorneedl
ewor
ked kg. 6% 6% 12%
10 -byhand,ofcot
ton
-

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CHARTEREDACCOUNTANTS

5805 00 -Tapest
ri
esofj
ute kg. 6% 6% 12%
20 -
-
5805 00 -Ot
her kg. 6% 6% 12%
90 -
-
58061 Narrow wovenf abr
icsotherthangoods
of headi ng 5807; nar r
ow f abri
cs
consist
ing of war p wi thout weft
assembl ed by means ofan adhesive
(bol
ducs)
5806 10 -Wov en pi l
e fabr
ics (i
ncl
uding terr
y kg. 2.
5% 2.
5% 5%
00 towell
ingandsi mi
lart
erryfabri
cs)and
chenil
l
ef abri
cs
5806 20 -Other wov en f
abr
ics, cont
aini
ng by kg. 2.
5% 2.
5% 5%
00 weight5%ormoreofelastomer
icyar
nor
r
ubberthread
-Ot
herwov
enf
abr
ics:
580631 -Ofcot
ton:
-
5806 31 -Ty
pewr
it
err
ibboncl
oth kg. 2.
5% 2.
5% 5%
10 -
-
5806 31 -Newarcot
ton kg. 2.
5% 2.
5% 5%
20 -
-
5806 31 -Ot
her kg. 2.
5% 2.
5% 5%
90 -
-
5806 32 -Ofman-
madef
ibr
es kg. 2.
5% 2.
5% 5%
00 -
580639 -Ofot
hert
ext
il
emat
eri
als:
-
5806 39 -Goathai
rput
ti
stape kg. 2.
5% 2.
5% 5%
10 -
-

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

5806 39 -Jut
ewebbi
ng kg. 2.
5% 2.
5% 5%
20 -
-
5806 39 -Ot
hernar
rowf
abr
icsofj
ute kg. 2.
5% 2.
5% 5%
30 -
-
5806 39 -Ot
her kg. 2.
5% 2.
5% 5%
90 -
-
5806 40 -Fabri
csconsist
ingofwarpwi
thoutweft kg. 2.
5% 2.
5% 5%
00 assembled by means ofan adhesi
ve
(bol
ducs)
5807 Labels,badgesand si
mi l
ararti
clesof
text
il
emat er
ial
s,i
nthepiece,
instri
psor
cuttoshapeorsize,
notembroider
ed
580710 -Wov
en:
5807 10 -Ofcot
ton kg. 6% 6% 12%
10 -
-
5807 10 -Ofman-
madef
ibr
e kg. 6% 6% 12%
20 -
-
5807 10 -Ot
her kg. 6% 6% 12%
90 -
-
580790 -Ot
her
:
5807 90 -Fel
tornon-
wov
en kg. 6% 6% 12%
10 -
-
5807 90 -Ot
her kg. 6% 6% 12%
90 -
-
5808 Braids i n t he piece; ornamental 5% IGST/2.
5% CGST/
2.5%
tr
immi ngs i n t he piece, without SGST orUTGST :5808 :
embr oi
dery, other than knit
ted or Sar
eefal
l
crocheted;t
assels,
pomponsandsimi l
ar

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

ar
ti
cles
580810 -Br
aids,
int
hepi
ece:
5808 10 -Ofcot
ton kg. 6% 6% 12%
10 -
-
5808 10 -Ot
her kg. 6% 6% 12%
90 -
-
580890 -Ot
her
:
5808 90 -Tapes,
ornament
alorcot
ton kg. 6% 6% 12%
10 -
-
5808 90 -Hai
rbandofnar
rowf
abr
ics kg. 6% 6% 12%
20 -
-
5808 90 -Ot
herbr
aids kg. 6% 6% 12%
30 -
-
5808 90 -Ribbons of r
ayon wi
th or
nament
al kg. 6% 6% 12%
40 -tr
immi ngs
-
5808 90 -Saree f
all
s,border
s(ot
hert
han zar
i)
, kg. 2.
5/6% 2.
5/6% 51/
12%
50 -fr
ingsofcott
on
-
5808 90 -Saree f
all
s,bor
der
s( ot
hert
han zar
i)
, kg. 2.
5/6% 2.
5/6% 51/
12%
60 -fr
ingsofman-
madefi
bre
-
5808 90 -Ot
her kg. 6% 6% 12%
90 -
-

5809 Wov en fabri


cs of met alt hr
ead and 5% I GST/2.
5% CGST/2.5%
wov en fabr
ics of metall
ised yarn of SGST orUTGST :5809 :
heading5605,ofaki ndusedi napparel
, Embroider
yorzar iar
ti
cles,
as f ur
nishi
ng fabri
cs or f or simi
lar that i
st o say,
-imi,zar i
,
purposes,notel sewhere specif
ied or kasab, sal ma, dabka,
i
ncluded chumki,gota,si
tar
a,naqsi,

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

580900 -Wov en fabri


cs of met al t
hread and kora, gl ass beads, badl a,
wov en fabr
ics of metall
i
sed y arn of gizai
heading5605,ofaki ndusedi napparel
, 12% I GST/ 6% CGST/ 6%
as f ur
nishi
ng fabri
cs or f or simi
lar SGST orUTGST :5809 :
purposes,not elsewhere speci
fied or Wov en f abrics of met al
i
ncluded: threadandwov enf abricsof
met alli
sed yar n ofheadi ng
5605,of a ki nd used i n
appar el, as f urni
shi ng
fabrics or f or si mi lar
purposes, not el sewher e
speci fi
ed ori ncluded;such
asZar iborder s[ ot
hert han
Embr oi
deryorzar iarticles,
that i st o say ,-imi ,zar i
,
kasab, sal ma, dabka,
chumki ,gota,si tar
a,naqsi ,
kora, gl ass beads, badl a,
gizai]
5809 00 -Zar
ibor
der kg. 6% 6% 12%
10 -
-
5809 00 -Ot
her kg. 6% 6% 12%
90 -
-
58101 Embroi
der
yint
hepi
ece,i
nst
ri
psori
n 5% I GST/ 2.
5% CGST/ 2.5%
moti
fs SGST orUTGST :5810 :
Embr oi
deryorzar iarti
cles,
that ist o say,-i mi,zar i
,
kasab, sal ma, dabka,
chumki ,gota,sitara,naqsi,
kora, glass beads, badl a,
gizai
12% I GST/ 6% CGST/ 6%
SGST orUTGST :5810 :
Embr oi
deryi nthepi ece,in
stri
ps or i n mot i
fs,
Embr oi
deredbadges,mot if
s
and t he l i
ke [other than
Embr oi
deryorzar iarti
cles,
that ist o say,-i mi,zar i
,
kasab, sal ma, dabka,

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CHARTEREDACCOUNTANTS

chumki,gota,si
tara,naqsi
,
kora, gl
ass beads, badl
a,
gizai
]
5810 10 -Embr
oider
ywi
thoutv
isi
blegr
ound kg. 6% 6% 12%
00
-Ot
herembr
oider
y:
5810 91 -Ofcot
ton. kg. 6% 6% 12%
00 -
581092 -Ofman-
madef
ibr
es:
-
5810 92 -Embr
oider
edbadges,
mot
if
sandt
hel
i
ke kg. 6% 6% 12%
10 -
-
5810 92 -Ot
her kg. 6% 6% 12%
90 -
-
5810 99 -Ofot
hert
ext
il
emat
eri
als kg. 6% 6% 12%
00 -
5811 Quil
ted t
ext
il
e pr oduct
si nthe piece,
composed ofone ormor elayer
s of
text
il
e mat erial
s assembl ed wi th
paddingbysti
tchi
ngorot her
wise,other
thanembroi
deryofheading5810
581100 -Quil
ted texti
l
e pr oductsinthe piece,
composed ofone ormor el ayer
s of
text
il
emat eri
alsassembledwit
hpadding
by sti
tching orot herwi
se,otherthan
embroideryofheading5810:
5811 00 -Kant
ha(multi
l
ayersti
tchedtext
il
efabri
cs m2 6% 6% 12%
10 -i
npieceusedforbedding,matt
resspads
-orcl
othi
ng)
5811 00 -Qui
l
tedwaddi
ng m2 6% 6% 12%
20 -
-
5811 00 -Ot
her m2 6% 6% 12%
90 -

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

CHAPTER59
I
MPREGNATED,
COATED,COVEREDORLAMINATEDTEXTILEFABRI
CS;
TEXTI
LE
ARTICLESOFAKINDSUI
TABLEFORINDUSTRIALUSE

Notes:
1. 
Exceptwher ethecont extother
wiserequi
res,fort hepurposesoft hi
sChapter
,the
expressi
on" t
ext
il
ef abr
ics"appli
esonlytothewov enf abr
icsofChapters50to55and
headings5803and5806, thebrai
dsandornamentaltri
mmi ngsint
hepieceofheadi
ng5808
andt hekni
tt
edorcrochetedfabri
csofheadi
ngs6002t o6006.

2.
 Headi
ng5903appl
i
est
o:
a)
( t
 ext
il
efabri
cs,i
mpr egnated,
coat
ed,
coveredorl
ami
natedwit
hplast
ics,
what ev
erthe
weightpersquaremet r
eandwhatevert
henatur
eoft
heplast
icmateri
al(compactor
cell
ular
),ot
herthan:

(
1) 
fabricsinwhi chthei mpr egnat ion,coatingorcov eringcannotbeseenwi th
thenakedey e( usuall
yChapt er50t o55,58or60) ;f orthepur poseoft his
prov i
sion,noaccountshoul dbet akenofanyr esul ti
ngchangeofcol our;
(
2) 
product s whi ch cannot ,wi thoutf r
acturing,be bentmanual l
yar ound a
cyli
nderofadi ametreof7mm,atat emper aturebet ween15° Cand30° C
(usuallyChapt er39) ;
(
3) 
product sinwhi cht het exti
lefabr i
cisei t
hercompl etelyembeddedi nplastics
orent ir
elycoat edorcov eredonbot hsideswi thsuchmat erial
,provi
dedt hat
suchcoat i
ngorcov eringcanbeseenwi ththenakedey ewi thnoaccount
beingt akenofanyr esul t
ingchangeofcol our(Chapt er39) ;
(
4) 
fabricspart i
all
ycoat edorpar ti
al l
ycoveredwi thpl asticsandbear i
ngdesigns
resulti
ngf rom theset reatment s( usuall
yChapt er50t o55, 58or60) ;
(
5) 
plates,sheet sorst ri
pofcel lularplasti
cs, combi nedwi thtextil
efabri
c,wher e
thet exti
lefabr i
cispresentmer elyforreinfor
cingpur poses( Chapter39);or
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

(
6) 
text
il
epr
oduct
sofheadi
ng5811;

b)
( f
 abri
csmadef r
om yarn,st
ri
port
hel
i
ke,i
mpr
egnat
ed,coat
ed,cov
eredorsheat
hed
withplast
ics,
ofheading5604.

3. 
Fort hepurposesofheadi ng5905,t heexpressi
on" texti
l
ewal lcov eri
ngs"appl i
esto
productsinrol
ls,ofawi dthofnotlessthan45cm,sui tableforwallorcei l
ingdecorati
on,
consisti
ngofat ext
il
esurfacewhichhasbeenf i
xedonabacki ngorhasbeent r
eatedonthe
back( i
mpregnatedorcoatedtopermitpasti
ng).
Thisheadingdoesnot ,however,appl
yt owallcover
ingsconsisti
ngoft extil
eflockordust
fi
xeddi r
ect
lyonabacki ngofpaper(headi
ng4814)oronat ext
il
ebacking( general
lyheadi
ng
5907).

4.
 Fort
hepur
posesofheadi
ng5906,
theexpr
essi
on"
rubber
isedt
ext
il
efabr
ics"means:
a)
( t
 ext
il
efabr
icsi
mpr
egnat
ed,
coat
ed,
cov
eredorl
ami
nat
edwi
thr
ubber:

(i
) wei
ghi
ngnotmor ethan1,
500g/
m2;or
i
(i
) wei
ghi
ngmor ethan1,500g/
m2 
andcont
aini
ngmor
ethan50%bywei
ghtof
t
ext
il
emater
ial;

(b)f
 abricsmadef rom yarn,str
iporthelike,impregnat
ed,coat
ed,cov eredorsheat hed
withr ubber,
ofheading5604; and
(c)f
 abricscomposedofpar al
leltex
til
eyarnsaggl omerat
edwithrubber ,ir
respect
iveof
theirweightpersquaremet re.
Thisheadingdoesnot ,however,applytoplates,sheetsorstr
ipofcel
l
ul arrubbercombi ned
withtexti
lef abri
c,wheret he textil
efabricispr esentmer el
yforr einf
or ci
ng purposes
(Chapt
er40) ,ortext
il
eproductsofheading5811.

5.
 Headi
ng5907doesnotappl
yto:
a)
(  fabri
csi nwhi chi mpregnat i
on,coatingorcov eri
ngcannotbeseenwi tht henaked
eye( usuallyChapt er50t o55, 58or60) ;fort
hepur poseoft hi
sprovision,noaccount
shoul dbet akenofanyr esulti
ngchangeofcol our;
b)
(  fabri
cspai ntedwi t
hdesi gns( otherthanpai ntedcanv asbeingtheat ri
calscenery,
studioback- clothsort helike);
c)
(  fabri
cspar ti
allycov eredwi t
hf l
ock,dust ,powder edcorkort hel ikeandbear i
ng
designsr esulti
ngf r
om t heset reat
ment s;howev er,i
mitati
onpilef abricsremain
classifi
edi nthisheadi ng;
d)
(  fabri
csf i
nishedwi thnor maldr essingshav i
ngabasi sofamy laceousorsi mil
ar
subst ances;
e)
(  woodv eneeredonabacki ngoft exti
lefabri
cs( heading4408);
(f
) naturalorar tif
icialabrasi
vepowderorgr ai
n,onabacki ngoft ex
til
ef abri
cs( headi
ng
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6805)
;
g)
( aggl
  omeratedorr
econst
it
utedmi ca,onabackingoft
exti
l
ef abr
ics(
headi
ng6814)
;
or
h)
( met
  alf
oil
onabackingoftext
il
efabrics(
gener
all
ySect
ionXIVorXV).

6.
 Headi
ng5910doesnotappl
yto:
a)
( t
 ransmissionorconv eyorbelti
ng,oftextil
emat eri
al,ofat hi
cknessofl essthan3
mm; or
b)
( t
 ransmissionorconv eyorbelt
sorbel t
ingoft ex
til
ef abri
cimpr egnated,coat
ed,
cov eredorl aminat
edwi thrubberormadef r
om tex t
il
ey ar
norcor di mpregnat
ed,
coat ed,coveredorsheathedwithrubber(heading4010).

7.
 Headi
ng5911appl
i
est
othef
oll
owi
nggoods,whi
chdonotf
alli
nanyot
herheadi
ngof
Sect
ionXI:
a)
( t
 ext
il
epr oduct
sint hepiece,cutt
olengt
horsimpl
ycuttor
ectangul
ar(
incl
uding
square)shape(otherthanthosehavi
ngthechar
act
eroft
heproduct
sofheadings
5908t o5910),
thefoll
owingonly:

(i)
 texti
lefabr ics,feltandf el
t-
li
nedwov enfabri
cs, coated,cov er
edorl ami nated
withr ubber ,leatherorot hermat eri
al,ofakindusedf orcardclothing,and
simil
arf abr icsofaki ndusedf orothertechnicalpur poses,incl
udingnar row
fabri
cs made ofv elvetimpregnat ed withr ubber ,forcov eri
ng weav ing
spindles( weav ingbeams) ;
(i
i)
 bolti
ngcl oth;
i
(i
i)
 strai
ningcl ot hofaki ndusedi noilpressesort helike,oftexti
lemat erialorof
humanhai r;
i
(v)
 fl
atwov ent exti
lefabr i
cswithmul tipl
ewar porwef t
,whet herornotf elted,
impregnat edorcoat ed,ofaki ndusedi nmachi neryorf orothert echni cal
purposes;
(v)
 texti
lefabr i
csr einforcedwithmet al,ofakindusedf ortechnical
pur poses;
v
(i)
 cords,br aidsandt hel i
ke,whetherornotcoat ed,impr egnatedorr einforced
withmet al, ofaki ndusedi nindustryaspackingorl ubri
cati
ngmat er i
als;

b)
( t
 exti
learti
cles(otherthanthoseofheadings5908t o5910)ofaki ndusedf or
technicalpurposes[forexample,tex
til
efabri
csandf el
ts,endlessorf i
tt
edwi th
li
nkingdevices,ofakindusedinpapermakingorsimil
armachines(f
orexample,for
pulporasbest os-cement)
,gasket
s,washers,pol
i
shingdiscsandot hermachinery
parts]
.

Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST

UTGST

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

5901 Textilefabricscoatedwi t hgum or


amy laceoussubst ances,ofaki nd
usedf ort
heout ercov ersofbooks
ort hel i
ke;t r
aci
ngcl oth;pr epar
ed
painting canv as; buckr am and
si
mi larsti
ffenedtexti
lef abri
csofa
ki
ndusedf orhatfoundat ions
590110 -Texti
lef abr
icscoatedwi t
hgum or
amy l
aceoussubst ances,ofa ki
nd
usedf ortheoutercov er
sofbooks
orthelike:
59011010 -
--Ofcot
ton m2 6% 6% 12%
59011020 -
--Pr
epar
edpai
nti
ngcanv
as m 2
6% 6% 12%
59011090 -
--Ot
her m 2
6% 6% 12%
590190 -Ot
her
:
59019010 -
--Tr
aci
ngcl
othofcot
ton m2 6% 6% 12%
59019020 -
--Varnished cambr
icf
abr
ics(
Empi
re m2 6% 6% 12%
fabr
ics)tapes
59019090 -
--Ot
her m2 6% 6% 12%

5902 Tyr
e cordfabri
c ofhigh tenacit
y
yar
nofny l
onorot herpol
yami des,
pol
yest
ersorvi
scoserayon
590210 -Ofny
lonorot
herpol
yami
des:
59021010 -
--I
mpr
egnat
edwi
thr
ubber m2 6% 6% 12%
59021090 -
--Ot
her m2 6% 6% 12%
590220 -Ofpol
yest
ers:
59022010 -
--I
mpr
egnat
edwi
thr
ubber m2 6% 6% 12%
59022090 -
--Ot
her m2 6% 6% 12%
590290 -Ot
her
:
59029010 -
--I
mpr
egnat
edwi
thr
ubber m2 6% 6% 12%
59029090 -
--Ot
her m2 6% 6% 12%
5903 Text
il
e f
abri
cs, impregnat
ed,
coat
ed,cov
eredorl
aminatedwith
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CHARTEREDACCOUNTANTS

pl
asti
cs, ot
her t
han t
hose of
headi
ng5902
590310 -Wi
thpol
yvi
nylchl
ori
de:
59031010 -
--I
mit
ati
onl
eat
herf
abr
icsofcot
ton m2 6% 6% 12%
59031090 -
--Ot
her m2 6% 6% 12%
590320 -Wi
thpol
yur
ethane:
59032010 -
--I
mit
ati
onl
eat
herf
abr
ics,
ofcot
ton m2 6% 6% 12%
59032090 -
--Ot
her m 2
6% 6% 12%
590390 -Ot
her
:
59039010 -
--Ofcot
ton m2 6% 6% 12%
59039020 -
--Pol
yet
hyl
enel
ami
nat
edj
utef
abr
ics m 2
6% 6% 12%
59039090 -
--Ot
her m 2
6% 6% 12%
5904 Linol
eum,whet herornotcutt o
shape;fl
oorcoveri
ngsconsi
sti
ngof
acoat i
ngorcov er
ingappli
edona
texti
lebacki
ng,whetherornotcut
toshape
59041000 -Li
nol
eum m2 6% 6% 12%
590490 -Ot
her
:
59049010 -
--Fl
oorcov
eri
ngswi
thj
utebase m2 6% 6% 12%
59049090 -
--Ot
her m2 6% 6% 12%
5905 Text
il
ewal
lcov
eri
ngs
590500 -Text
il
ewal
lcov
eri
ngs:
59050010 -
--Fi
xedont
hebacki
ngofanymat
eri
al kg. 6% 6% 12%
59050090 -
--Ot
her kg. 6% 6% 12%
5906 Rubber
ised t
exti
le f
abr
ics, ot
her
thant
hoseofheadi
ng5902
59061000 -Adhesiv
e tape of a wi
dth not kg. 6% 6% 12%
exceedi
ng20cm
-Ot
her
:
590691 -Kni
- tt
edorcr
ochet
ed:
59069110 -
--Ofcot
ton kg. 6% 6% 12%
59069190 -
--Ofot
hert
ext
il
emat
eri
als kg. 6% 6% 12%
590699 -Ot
- her
:
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59069910 -
--I
nsul
ati
ngt
ape,
elect
ri
cal
ofcot
ton kg. 6% 6% 12%
59069920 -
--Rubberi
sed cotton f
abr
ics, ot
her kg. 6% 6% 12%
thankni
ttedorcr
ochet
ed
59069990 -
--Ot
her kg. 6% 6% 12%
5907 Texti
le fabrics other
wise
i
mpr egnated,coat ed or covered;
paint
ed canv as bei ng theatr
ical
scenery,studio back-
clot
hsort he
l
ike
590700 -Texti
le fabri
cs other
wise
i
mpr egnated, coat
ed or cov ered;
paint
ed canv as being t heatr
ical
scenery,studi
o back-
clot
hs ort he
l
ike:
-
--Fabri
cscov eredpart
ial
lyorful
lywith
text
il
ef locks,orwi th preparat
ion
contai
ningtexti
lefl
ocks:
59070011 -
--
-Ont
hebasef
abr
icsofcot
ton m2 6% 6% 12%
59070012 -
--
-Ont hebasefabr
icsofman-
made m2 6% 6% 12%
t
ext
il
emater
ial
59070019 -
--
-On base fabr
ics of ot
her t
ext
il
e m2 6% 6% 12%
mat
eri
als
-
--Ot
her
:
59070091 -
--
-Cotton f
abr
ics coat
ed or m2 6% 6% 12%
i
mpregnatedwi
thoilorpr
epar
ati
ons
wi
thbasisofdr
yingoi
l
59070092 -
--
-Ot her texti
le f
abri
cs coat
ed or m2 6% 6% 12%
i
mpr egnated with oil or oil
pr
epar at
ions
59070093 -
--
-Jut efabri
csot
her
wisei
mpr
egnat
ed m2 6% 6% 12%
orcoated
59070099 -
--
-Ot
her m2 6% 6% 12%
5908 Texti
le wi cks,wov en,plait
ed or
kni
tted,forl amps,st oves,l
ighter
s,
candles ort he li
ke;incandescent
gasmant lesandt ubul
arknit
tedgas
mant l
efabr ict heref
or,whetheror
notimpregnat ed
590800 -Text
il
e wi
cks,wov
en, pl
ait
ed or
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kni
tted,forlamps,st oves,l
ighter
s,
candles ort he li
ke;incandescent
gasmant lesandt ubul
arknit
tedgas
mant l
ef abri
ct heref
or,whetheror
notimpregnated:
59080010 -
--Wicks and gas mant
lef
abr
ics,of kg. 6% 6% 12%
cott
on
59080020 -
--Gasmant
lesofr
ayon kg. 6% 6% 12%
59080090 -
--Ot
her kg. 6% 6% 12%
5909 Texti
le hose pipi
ng and similar
text
il
etubing,wi
thorwit
houtli
ning,
armour or accessor
ies of ot
her
materi
als
590900 -Texti
le hose pipi
ng and simi l
ar
text
il
etubing,wi
thorwithoutl
i
ning,
armour or accessor
ies of other
materi
als:
59090010 -
--Ofcot
ton kg. 6% 6% 12%
59090020 -
--Ofman-
madef
ibr
e kg. 6% 6% 12%
59090090 -
--Ofot
hert
ext
il
emat
eri
als kg. 6% 6% 12%
5910 Transmi ssi
onorconv eyorbel t
sor
belt
ing,oft ext
il
emat er
ial,whether
ornoti mpregnated,coated,covered
or l aminated wi t
h pl astics, or
rei
nforced wi th met al or ot her
mater i
al
591000 -Transmi ssion orconv eyorbeltsor
belt
ing,oft ext
il
emat er
ial,whether
ornoti mpr egnated,coated,covered
or l ami nated wi t
h pl asti
cs, or
rei
nforced wi t
h met al or ot her
mater i
al:
59100010 -
--Cot
toncanv
aspl
ybel
ti
ng kg. 6% 6% 12%
59100020 -
--Rubber
isedcot
tonbel
ti
ng kg. 6% 6% 12%
59100030 -
--Ot
her transmissi
on, conv
eyer or kg. 6% 6% 12%
el
evat
orbeltsorbel
ti
ngofcott
on
59100040 -
--Hai
rbel
ti
ng kg. 6% 6% 12%
59100050 -
--Fl
axcanv
aspl
ybel
ti
ng. kg. 6% 6% 12%

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59100060 -
--Fi
brebel
tconv
eyor kg. 6% 6% 12%
59100090 -
--Ot
her kg. 6% 6% 12%
5911 Textil
e products and ar
ti
cles,for
technicaluses,speci
fi
edinnot e7
tothisChapter
59111000 -Textilefabr i
cs,f el
t and felt-
li
ned kg. 6% 6% 12%
wov en fabrics,coat ed,covered or
l
ami nated wi thr ubber,leatheror
othermat er i
al,ofa ki nd used f or
cardcl ot
hing,andsi mil
arfabricsof
a ki nd used f or other technical
purposes,i ncluding narr
ow f abri
cs
made ofv elveti mpregnated wi th
rubber, f or cov eri
ng weav i
ng
spindles(weav ingbeams)
59112000 -Bol
ti
ngcl
oth,whet
herornotmade m2 6% 6% 12%
up
-Texti
lefabri
csandfelts,endl
essor
fi
tt
edwi thli
nki
ngdevices,ofakind
used in paper-
making or simil
ar
machines( f
orexample,forpulpor
asbestos-
cement):
591131 -Wei
- ghi
ngl
esst
han650g/
m2:
59113110 -
--Fel
tfor cot
ton t
ext
il
eindust
ri
es,kg. 6% 6% 12%
woven
59113120 -
--Woventexti
l
esfelt
,whetherornot kg. 6% 6% 12%
i
mpregnat
ed orcoated,ofa kind
commonlyusedi
nothermachi
nes
59113130 -
--Cot
tonfabri
csandart
icl
esusedi
n kg. 6% 6% 12%
machi
neryandpl
ant
59113140 -
--Jut
ef abr
ics and ar
ti
cles used i
n kg. 6% 6% 12%
machi
neryorplant
59113150 -
--Text
il
efabri
csofmet ali
sedyar
nofa kg. 6% 6% 12%
ki
nd commonl y used i n paper
makingorothermachinery
59113190 -
--Ot
her kg. 6% 6% 12%
591132 -Wei
- ghi
ng650g/
m2 
ormor
e:
59113210 -
--Fel
tfor cot
ton t
ext
il
eindust
ri
es,kg. 6% 6% 12%
woven
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59113220 -
--Woventexti
l
esfelt
,whetherornot kg. 6% 6% 12%
i
mpregnat
ed orcoated,ofa kind
commonlyusedi
nothermachi
nes
59113230 -
--Cot
tonfabri
csandart
icl
esusedi
n kg. 6% 6% 12%
machi
neryandpl
ant
59113240 -
--Jut
ef abr
ics and ar
ti
cles used i
n kg. 6% 6% 12%
machi
neryorplant
59113250 -
--Text
il
efabri
csofmet ali
sedyar
nofa kg. 6% 6% 12%
ki
nd commonl y used i n paper
makingorothermachinery
59113290 -
--Ot
her kg. 6% 6% 12%
59114000 -Strai
ningcl
othofaki ndusedinoilkg. 6% 6% 12%
pressesorthel
ike,i
ncludi
ngthatof
humanhai r
591190 -Ot
her
:
59119010 -
--Papermaker
'sf
elt
,wov
en kg. 6% 6% 12%
59119020 -
--Gaskets,washers,poli
shing discs kg. 6% 6% 12%
andothermachinerypart
soft extil
e
art
icl
es
59119090 -
--Ot
her kg. 6% 6% 12%

CHAPTER60
KNI
TTEDORCROCHETEDFABRI
CS

Notes:
1.
 Thi
sChapt
erdoesnotcov
er:
a)
( cr
  ochetl
aceofheading5804;
b)
( l
 abel
s,badgesorsi
mi l
arar
ti
cles,
kni
tt
edorcr
ochet
ed,
ofheadi
ng5807;
or

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(c) kni
ttedorcr ochetedf abri
cs,impregnated,coated,cover
edorl aminated,ofChapter
59.Howev er,knitt
edorcr ochetedpilef abri
cs,impregnat
ed,coat ed,coveredor
l
ami nated,r
emai nclassifi
edinheading6001.
2. 
ThisChapt eralsoincludesf abr
icsmadeofmet althreadandofaki ndusedi napparel
, as
fur
nishi
ngf abri
csorf orsimilarpurposes.
3. 
Throughoutt hisSchedule,anyr ef
erenceto"knitted"goodsincl
udesar eferencetosti
tch-
bondedgoodsi nwhicht hechai nsti
tchesareformedoft exti
leyar
n.

Sub-headingNot e:
Sub-headi
ng 6005 35 cov ersf abri
cs ofpol yet
hyl
ene monof i
lamentorofpol yest
er
multif
il
ament ,weighingnotl essthan30g/ m2 andnotmor ethan55g/ m2,havi
ngamesh
si
zeofnotl essthan20hol es/cm2 andnotmor ethan100hol es/
cm2,andimpregnatedor
coatedwi t
hal pha-cyper
met hri
n(ISO) ,chlorfenapyr(I
SO),del
tamethri
n(INN,ISO),l
ambda-
cyhalot
hri
n( ISO),permethr
in( I
SO)orpi ri
mi phos-methyl(
ISO).
Supplement aryNot e:
Tari
ffitems60019100,60019200andsub- headi
ng600199i ncl
udescut -
pil
efabri
cs
producedt hr
oughshear i
ngofl oopsdur ingoraf tert
heproducti
onoffabri
c.
Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST

UTGST

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

60011 Pil
ef abri
cs,i
ncl
uding "l
ong pi
l
e"
fabri
csandter
ryfabri
cs,kni
tt
edor
crochet
ed
600110 -"
Longpi
l
e"f
abr
ics:
60011010 -
--Ofcot
ton kg. 2.
5% 2.
5% 5%
60011020 -
--Ofman-
madef
ibr
es kg. 2.
5% 2.
5% 5%
60011090 -
--Ofot
hert
ext
il
emat
eri
als kg. 2.
5% 2.
5% 5%
-Loopedpi
l
efabr
ics:
60012100 -
-Ofcot
ton kg. 2.
5% 2.
5% 5%
60012200 -
-Ofman-
madef
ibr
es kg. 2.
5% 2.
5% 5%
60012900 -
-Ofot
hert
ext
il
emat
eri
als kg. 2.
5% 2.
5% 5%
-Ot
her
:
60019100 -
-Ofcot
ton kg. 2.
5% 2.
5% 5%
60019200 -
-Ofman-
madef
ibr
es kg. 2.
5% 2.
5% 5%

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600199 -Ofot
- hert
ext
il
emat
eri
als:
60019910 -
--Ofwool
orf
ineani
mal
hai
r kg. 2.
5% 2.
5% 5%
60019990 -
--Ot
her kg. 2.
5% 2.
5% 5%
60021 Knitt
ed orcr ochet
ed fabr
ics ofa
width not exceedi ng 30 cm,
containi
ngbywei ght5%ormor eof
el
astomer i
cy arnorrubberthread,
otherthanthoseofheading6001
60024000 -Containi
ngbyweight5%ormoreof kg. 2.
5% 2.
5% 5%
elast
omer i
cyar
nbutnotcont
aini
ng
rubberthr
ead
60029000 -Ot
her kg. 2.
5% 2.
5% 5%
60031
Knit
ted orcrocheted f
abr
ics ofa
widthnotexceeding30cm,ot her
thanthoseofheadi
ng6001or6002
60031000 -Ofwool
orf
ineani
mal
hai
r kg. 2.
5% 2.
5% 5%
60032000 -Ofcot
ton kg. 2.
5% 2.
5% 5%
60033000 -Ofsy
nthet
icf
ibr
es kg. 2.
5% 2.
5% 5%
60034000 -Ofar
ti
fi
cial
fibr
es kg. 2.
5% 2.
5% 5%
60039000 -Ot
her kg. 2.
5% 2.
5% 5%
60041 Knit
ted orcrochet
ed fabr
ics ofa
widt
hexceeding30cm,cont aini
ng
by wei ght 5% or mor e of
el
astomericyarnorrubberthread,
ot
herthanthoseofheading6001
60041000 -Containi
ngbyweight5%ormoreof kg. 2.
5% 2.
5% 5%
elast
omer i
cyar
nbutnotcont
aini
ng
rubberthr
ead
60049000 -Ot
her kg. 2.
5% 2.
5% 5%
60051 Warpkni tfabr
ics(i
ncl
udi
ngthose
made on gal l
oon knitt
ing
machines),other t
han t
hose of
headi
ngs6001t o6004
-Ofcot
ton:
60052100 -
-Unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60052200 -
-Dy
ed kg. 2.
5% 2.
5% 5%
60052300 -
-Ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
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60052400 -
-Pr
int
ed kg. 2.
5% 2.
5% 5%
-Ofsy
nthet
icf
ibr
es:
60053500 -
-Fabri
cs speci
fi
ed in Sub-
headi
ng kg. 2.
5% 2.
5% 5%
Not
e1tothi
sChapter
60053600 -
-Ot
her
,unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60053700 -
-Ot
her
,dy
ed kg. 2.
5% 2.
5% 5%
60053800 -
-Ot
her
,ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
60053900 -
-Ot
her
,pr
int
ed kg. 2.
5% 2.
5% 5%
-Ofar
ti
fi
cialf
ibr
es:
60054100 -
-Unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60054200 -
-Dy
ed kg. 2.
5% 2.
5% 5%
60054300 -
-Ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
60054400 -
-Pr
int
ed kg. 2.
5% 2.
5% 5%
60059000 -Ot
her kg. 2.
5% 2.
5% 5%
60061 Ot
herkni
tt
edorcr
ochet
edf
abr
ics
60061000 -Ofwool
orf
ineani
mal
hai
r kg. 2.
5% 2.
5% 5%
-OfCot
ton:
60062100 -
-Unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60062200 -
-Dy
ed kg. 2.
5% 2.
5% 5%
60062300 -
-Ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
60062400 -
-Pr
int
ed kg. 2.
5% 2.
5% 5%
-Ofsy
nthet
icf
ibr
es:
60063100 -
-Unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60063200 -
-Dy
ed kg. 2.
5% 2.
5% 5%
60063300 -
-Ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
60063400 -
-Pr
int
ed kg. 2.
5% 2.
5% 5%
-Ofar
ti
fi
cialf
ibr
es:
60064100 -
-Unbl
eachedorbl
eached kg. 2.
5% 2.
5% 5%
60064200 -
-Dy
ed kg. 2.
5% 2.
5% 5%
60064300 -
-Ofy
arnsofdi
ff
erentcol
our
s kg. 2.
5% 2.
5% 5%
60064400 -
-Pr
int
ed kg. 2.
5% 2.
5% 5%
60069000 -Ot
her kg. 2.
5% 2.
5% 5%
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CHAPTER61
ARTI
CLESOFAPPARELANDCLOTHI
NGACCESSORI
ES,
KNI
TTEDORCROCHETED

Not
es:
1.
 Thi
sChapt
erappl
iesonl
ytomadeupkni
tt
edorcr
ochet
edar
ti
cles.
2.
 Thi
sChapt
erdoesnotcover:

a)
(  
goodsofheading6212;
b)
(  
wornclot
hingorotherwornart
icl
esofheading6309;
or
c)
(  
ort
hopaedicappl
iances,
surgi
calbel
ts,
trussesort
heli
ke(
headi
ng9021)
.

3.
 Fort
hepur
posesofheadi
ngs6103and6104:

a)
(  
thet
erm"sui
t"meansasetofgarmentscomposedoftwoort hr
eepieces
madeup,
inrespectoft
hei
rout
ersur
face,
ini
dent
ical
fabr
icandcompr
ising:

(i
) onesuitcoatorj ackettheout ershellofwhi ch, exclusi
v eofsleeves,
consist
soff ourormor epanels,designedt ocov ertheupperpar tof
thebody ,possiblywithatail
oredwai stcoati naddi ti
onwhosef rontis
made f rom t he same f abric as the out ersur f
ace oft he other
component soft hesetandwhosebacki smadef rom thesame
fabri
cast heliningofthesui tcoatorjacket ;and
i
(i
) onegar mentdesi gned to cov erthel owerpar toft hebodyand
consist
ingoft r
ousers,breechesorshor t
s( othert hanswi mwear ),a
skir
toradi vi
dedski rt,havi
ngnei t
herbr acesorbi bs.

 
Alloft hecomponent sofa" suit"mustbeoft hesamef abr
icconst r
ucti
on,
colourand composi ti
on;t heymustal so be oft he same st y l
e and of
correspondi ngorcompat i
blesize.Howev er
,t hesecomponent smayhav e
pipi
ng( ast ripoffabri
csewni nt
ot heseam)inadi fferentfabri
c.
 
Ifsev eralsepar atecomponent st ocoverthel owerpar toft hebodyar e
presented t ogether(forexampl e,two pair
soft r
ousersort rousersand
shorts,oraski r
tordi vi
dedski rtandtrousers),theconst it
uentl owerpart
shallbeonepai roft r
ouser sor,inthecaseofwomen' sorgi rl
s'suit
s,the
skir
tordi v
idedski r
t,t
heot hergarmentsbeingconsi deredsepar atel
y.
 
Thet erm" suit
"incl
udest hef ol
l
owi ngsetsofgar ment s,whetherornott hey
fulf
ilalltheabov econditi
ons:

(
A) 
mor ni
ngdress,compr i
singapl ainjacket(cut
away )withrounded
tai
lshangi
ngwel ldownatthebackandst ri
pedtrousers;
(
B) 
eveningdr
ess(tail
coat
),general
l
ymadeofbl ackfabri
c,thej
acketof
whichisrel
ati
velyshortatthefront,doesnotcloseandhasnar row
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skir
tscutinatthehipsandhangingdownbehind;
(
C) 
dinnerjacketsuits,i
n which t
hej acketi
ssimil
arin st
ylet
o an
ordinar
yjacket(thoughperhapsreveali
ngmoreoftheshirtf
ront
),
buthasshinysilkorimi
tat
ionsil
klapels.

b)
(  
theterm"ensemble"meansasetofgarments(
othert
hansuit
sandar
ti
cles
ofheading6107,6108or6109) ,composedofsever
alpi
ecesmadeupi n
ident
ical
fabri
c,putupf
orret
ail
ssale,
andcompri
sing:

(i
) onegar mentdesignedtocov ertheupperpar tofthebody,withthe
excepti
onofpul l
ov er
swhi chmayf or
m aseconduppergar menti n
thesolecontextoftwinsets,andofwai stcoatswhichmayalsof or
m
aseconduppergar ment
, and
i
(i
) oneort wodi f
ferentgarments,designedt ocov erthelowerpartof
the body and consi st
ing oft rousers,bi b and brace overal
ls,
breeches,
shorts(othert
hanswi mwear ),askirtoradivi
dedski
rt.

 
Alloft he components ofan ensemble mustbe oft he same fabr
ic
constructi
on,style,colour and composi
ti
on;t hey al
so must be of
correspondingorcompat i
blesize.Thet
erm"ensemble"doesnotapplyto
tractsui
tsorskisuit
s,ofheadi
ng6112.

4.
 Headings6105and6106donotcov ergarmentswi thpocketsbelowthewai st
,with
aribbedwai st
bandorot hermeansoft i
ghteni
ngatt hebot t
om ofthegar ment,or
garmentshav i
nganav erageoflesst han10st i
tchesperlinearcenti
met r
eineach
di
recti
oncount edonanar eameasur ingatleast10cm x10cm.Headi ng6105does
notcoversleevel
essgarments.
5.
 Heading6109doesnotcov ergarment swithadrawst r
ing,
ribbedwaistbandorother
meansoft i
ghteningatt
hebot tom ofthegar ment.
6.
 Forthepurposeofheading6111:

a)
(  
theexpression"babi
es'garmentsandcl othi
ngaccessori
es"meansart
icles
foryoungchildr
enofabodyhei ghtnotexceeding86cm;
b)
(  
art
icl
eswhi chare,
 pr
imaf aci
e,
 cl
assif
iabl
ebothinheading6111andi
not her
headingsofthisChapteraretobeclassif
iedi
nheading6111.

7.
 Forthepurposesofheading6112" skisui
ts"meansgarmentsorsetsofgar ment
s
which,bythei
rgeneralappearanceandt ext
ure,ar
eidenti
fi
abl
easi ntendedtobe
wornprinci
pal
lyf
orskii
ng(cross-countryoralpi
ne)
.Theyconsi
stei
therof:

a)
(  
a"skioveral
l
",thatis,aone-pi
ecegarmentdesignedt
ocovert
heupperand
thelowerpart
soft hebody ;
inaddi
ti
ontosleevesandacol
l
ar,t
heskiover
all
mayhav epocketsorf oot
str
aps;or
b)
(  
a"skiensemble",t
hatis,asetofgar
mentscomposedoftwoorthr
eepieces,
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putupf
orr
etai
lsal
eandcompr
isi
ng:

(i
) onegarmentsuchasananor ak,wind-cheat er
,wind-j
acketorsi
mi l
ar
art
icl
e,cl
osedbyasl i
defast
ener(z i
pper )
,possiblywithawaistcoat
i
nadditi
on,and
i
(i
) onepairoftr
ouserswhet
herornotext endingabov ewaistl
evel
,one
pai
rofbreechesoronebi
bandbr aceov er
all.

 The" skiensembl e"mayal soconsi stofanov erallsimi lartotheonement i


onedi n
paragraph( a)abov eandat y peofpadded, sleev elessj acketwor nov ertheov eral
l.
 Allthecomponent sofa" skiensembl e"mustbemadeupi naf abri
coft hesame
textur
e, sty
leandcomposi tionwhet herornotoft hesamecol our;theyal somustbe
ofcor r
espondi ngorcompat iblesi ze.
8.
 Garment swhi char e,pr
  i
maf acie, 
classifi
abl ebot hi nheadi ng6113andi not her
headingsoft hisChapt er,ex cludingheadi ng6111,ar et obecl assif
iedi nheadi ng
6113.
9.
 Garment soft hisChapt erdesi gnedf orleftov err ightcl osureatt hef rontshallbe
regardedasmen' sorboy s' gar ments,andt hosedesi gnedf orr
ightov erleftclosure
atthef rontaswomen' sorgi rl
s' garment s.Thesepr ovisionsdonotappl ywher et he
cutoft hegarmentcl earl
yindi cat est hatiti
sdesi gnedf oroneorot heroft hesex es.
 Garment swhi chcannotbei dentif
ied asei thermen' sorboy s'gar ment soras
women' sorgirls'garmentsar et obecl assifiedint heheadi ngscov eri
ngwomen' sor
girl
s'garment s.
10.
 Arti
clesoft hi
sChapt ermaybemadeofmet al t
hread.

Tar
if
fIt
em   Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST
UTGST
(
1)   (
2) (
3) (
4) (
5) (
6)
6101  Men'sorboy s'ov ercoats,carcoats,   1
5%IGST/ 2.5%CGST/ 2.5%SGST
capes,cloaks,anor aks(incl
udingski orUTGST :6101 :Ar ticles of
-j
ackets), wi nd-cheat ers, wi nd- apparel and clothi
ng
j
acketsandsi milarar ti
cles,knit
ted accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,othert han those of orcr ocheted,ofsalev al uenot
heading6103 exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6101 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece

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61012000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
610130 -Ofman-
madef
ibr
es:        
61013010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61013020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610190 -Ot
her:        
61019010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61019090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6102  Women' s or girl


s'ov ercoats,car-   1
5%IGST/ 2.5%CGST/ 2.5%SGST
coats, capes, cl oaks, anor aks orUTGST :6102 :Ar ticles of
(i
ncluding ski-
jackets), wi nd- apparel and clothi
ng
cheaters,wind-jackets and simi l
ar accessoriesorcap/ t
opi ,knitt
ed
arti
cles,knit
tedorcr ocheted,other orcr ocheted,ofsalev al uenot
thant hoseofheading6104 exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6102 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
61021000 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
61022000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
610230 -Ofman-
madef
ibr
es:        
61023010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61023020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
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610290 -Ot
her
:        
61029010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61029090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6103  Men' s or boys'suits,ensembles,   1


5%IGST/ 2.5%CGST/ 2.5%SGST
j
acket s,bl
azers,trousers,bi
b and orUTGST :6103 :Ar ticles of
braceov er
all
s,breechesandshor ts apparel and clothi
ng
(otherthan swim wear )
,knit
ted or accessoriesorcap/ t
opi ,knitt
ed
crocheted orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6103 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
610310 -Sui
ts:        
61031010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61031020 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61031030 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61031090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ensembl
es:        
61032200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61032300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
74|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

610329 -Ofot
hert
ext
il
emat
eri
als:        
-
61032910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61032920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61032990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Jacket
sandbl
azer
s:        
61033100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61033200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61033300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610339 -Ofot
hert
ext
il
emat
eri
als:        
-
61033910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61033920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61033990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Tr
ousers,bib and br
ace ov
eral
l
s,        
br
eechesandshort
s:
61034100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61034200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
75|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61034300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610349 -Ofot
hert
ext
il
emat
eri
als:        
-
61034910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61034920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61034990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6104  Women' sorgi r


ls'suits,ensembles,   1
5%IGST/ 2.5%CGST/ 2.5%SGST
j
acket s, blazer
s, dr esses, skir
ts, orUTGST :6104 :Ar ticles of
divided skirt
s, trousers, bib and apparel and clothi
ng
braceov erall
s,breechesandshor ts accessoriesorcap/ t
opi ,knitt
ed
(otherthan swim wear ),kni
tted or orcr ocheted,ofsalev al uenot
crocheted exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6104 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
  -Sui
ts:        
61041300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610419 -Ofot
hert
ext
il
emat
eri
als:        
-
61041910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61041920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61041990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
76|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Ensembl
es:        
61042200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61042300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610429 -Ofot
hert
ext
il
emat
eri
als:        
-
61042910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61042920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61042990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Jacket
sandbl
azer
s:        
61043100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61043200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61043300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610439 -Ofot
hert
ext
il
emat
eri
als:        
-
61043910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61043920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61043990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2

77|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Dr
esses:        
61044100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61044200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61044300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
61044400 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610449 -Ofot
hert
ext
il
emat
eri
als:        
-
61044910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61044990 -Ofot
herf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ski
rt
sanddi
vi
dedski
rt
s:        
61045100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61045200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61045300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610459 -Ofot
hert
ext
il
emat
eri
als:        
-
61045910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61045920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-

78|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61045990 -Ofot
herf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Tr
ousers,bib and br
ace ov
eral
l
s,        
br
eechesandshort
s:
61046100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
61046200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61046300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
610469 -Ofot
hert
ext
il
emat
eri
als:        
-
61046910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61046920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61046990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6105  Men'
s or boy
s'shi
rt
s,kni
tt
ed or   1
5%IGST/ 2.5%CGST/ 2.5%SGST
cr
ochet
ed orUTGST :6105 :Ar ticles of
apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6105 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
610510 -Ofcot
ton:        
61051010 -Shi
rt
s,handcr
ochet
ed u 2.
5/6% 2.
5/6% 51/
12%2
-
79|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
61051020 -Kni
tshir
ts(othert
hanT-
shi
rt
s)and u 2.
5/6% 2.
5/6% 51/
12%2
-sweat shi
rts, ot
her t
han hand
-cr
ochet
ed
61051090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610520 -Ofman-
madef
ibr
es:        
61052010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61052020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610590 -Ofot
hert
ext
il
emat
eri
als:        
61059010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61059090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6106  Women'sorgir
ls'
blouses,shi
rt
sand   1
5%IGST/ 2.5%CGST/ 2.5%SGST
shi
rt
-bl
ouses,
knit
tedorcrocheted orUTGST :6106 :Ar ticles of
apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6106 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
61061000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
610620 -Ofman-
madef
ibr
es:        
61062010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
80|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
61062020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610690 -Ofot
hert
ext
il
emat
eri
als:        
61069010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61069020 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61069090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6107  Men's orboy s'under


pant
s,briefs,   1
5%IGST/ 2.5%CGST/ 2.5%SGST
nightshi
rt
s, py j
amas, bathr
obes, orUTGST :6107 :Ar ticles of
dressinggownsandsimil
arart
icles, apparel and clothi
ng
knitt
edorcrochet
ed accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6107 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
  -Under
pant
sandbr
ief
s:        
61071100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
610712 -Ofman-
madef
ibr
es:        
-
61071210 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61071220 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
81|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
610719 -Ofot
hert
ext
il
emat
eri
als:        
-
61071910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61071990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ni
ghtshi
rt
sandpy
jamas:        
61072100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
610722 -Ofman-
madef
ibr
es:        
-
61072210 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61072220 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610729 -Ofot
hert
ext
il
emat
eri
als:        
-
61072910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61072920 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61072990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her
:        
610791 -Ofcot
ton:        
-

82|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61079110 -Gengi
s (Vest
s), ot
her t
han hand u 2.
5/6% 2.
5/6% 51/
12%2
-cr
ocheted
-
61079190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610799 -Ofot
hert
ext
il
emat
eri
als:        
-
61079910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61079920 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61079990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6108  Women' s orgirl


s'sli
ps,pet
ti
coats,   1
5%IGST/ 2.5%CGST/ 2.5%SGST
bri
efs, panties, night dresses, orUTGST :6108 :Ar ticles of
pyjamas, negl i
gees, bathrobes, apparel and clothi
ng
dressinggownsandsi mil
arart
icl
es, accessoriesorcap/ t
opi ,knitt
ed
knitt
edorcrocheted orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6108 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
  -Sl
i
psandpet
ti
coat
s:        
610811 -Ofman-
madef
ibr
es:        
-
61081110 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61081120 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
83|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

610819 -Ofot
hert
ext
il
emat
eri
als:        
-
61081910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61081920 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61081990 -Ofot
herf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Br
ief
sandpant
ies:        
61082100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
610822 -Ofman-
madef
ibr
es:        
-
61082210 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61082220 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610829 -Ofot
hert
ext
il
emat
eri
als:        
-
61082910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61082990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ni
ghtdr
essesandpy
jamas:        
61083100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
610832 -Ofman-
madef
ibr
es:        
-
84|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61083210 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61083220 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610839 -Ofot
hert
ext
il
emat
eri
als:        
-
61083910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61083990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her
:        
61089100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
610892 -Ofman-
madef
ibr
es:        
-
61089210 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61089220 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
610899 -Ofot
hert
ext
il
emat
eri
als:        
-
61089910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61089920 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61089990 -Ofot
hert
ext
il
emat
eri
als u 2.
5/6% 2.
5/6% 51/
12%2
-
-
85|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

6109  T-shi
rt
s,singl
ets and ot
herv
est
s,   1
5%IGST/2.5%CGST/ 2.
5%SGST
knit
tedorcr
ocheted orUTGST :6109 :Ar ticles of
apparel and clothi
ng
accessori
esorcap/topi,knitt
ed
orcrocheted,ofsaleval uenot
exceedi
ngRs.1000perpi ece
2
12%IGST/6%CGST/ 6%SGSTor
UTGST : 6109 : Ar t
icles of
apparel and clothi
ng
accessori
esorcap/topi,knitt
ed
or crocheted, of sal
e v al
ue
exceedi
ngRs.1000perpi ece
61091000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
610990 -Ofot
hert
ext
il
emat
eri
als:        
61099010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61099020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61099030 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61099040 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61099090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6110  Jer
seys, pul lover
s, car di
gans,   1
5%IGST/2.5%CGST/ 2.5%SGST
wai
stcoat
s and si mi
lar art
icl
es, orUTGST :6110 :Ar ticles of
kni
tt
edorcrocheted apparel and clothi
ng
accessori
esorcap/ t
opi ,knitt
ed
orcrocheted,ofsalev al uenot
exceedi
ngRs.1000perpi ece
2
12%IGST/6%CGST/ 6%SGSTor
UTGST : 6110 : Ar t
icles of
apparel and clothi
ng
accessori
es, kni
tted or
86|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

crochet
ed, of sal e v alue
exceedi
ngRs.1000perpi
ece
  -Ofwool
orf
ineani
malhai
r:        
611011 -Ofwool
:        
-
61101110 -Jer
sey
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61101120 -Sweat
ersandcar
digans u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61101190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61101200 -OfKashmi
r(cashmer
e)goat
s u 2.
5/6% 2.
5/6% 51/
12%2
-
61101900 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
61102000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
611030 -Ofman-
madef
ibr
es:        
61103010 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61103020 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61109000 -Ofot
hert
ext
il
emat
eri
als u 2.
5/6% 2.
5/6% 51/
12%2

6111  Babies' garments and clothi


ng   1
5%IGST/2.5%CGST/2.
5%SGST
accessor
ies,
knit
tedorcr
ochet
ed orUTGST :6111 :Ar ticles of
apparel and clothi
ng
accessori
esorcap/t
opi,knitt
ed
orcrocheted,ofsal
eval uenot
exceedi
ngRs.1000perpiece
2
12%IGST/6%CGST/6%SGSTor
UTGST : 6111 : Ar t
icles of

87|Page
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te:www.r
ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

apparel and clot


hing
accessori
es, kni
tt
ed or
crochet
ed, of sal e v alue
exceedi
ngRs.1000perpi ece
61112000 -Ofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
61113000 -Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
611190 -Ofot
hert
ext
il
emat
eri
als:        
61119010 -Ofsi
l
k kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61119020 -Ofar
ti
fi
cial
fibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61119090 -Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-

6112  Tracksui
ts,skisuit
sandswi
mwear
,   1
5%IGST/ 2.5%CGST/ 2.5%SGST
knit
tedorcrochet
ed orUTGST :6112 :Ar ticles of
apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6112 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
  -Tr
acksui
ts:        
61121100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
61121200 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
611219 -Ofot
hert
ext
il
emat
eri
als:        
-
61121910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
88|Page
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O)0261-2311850,2311851/
75750-
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
61121920 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61121930 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61121990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
611220 -Ski
sui
ts:        
61122010 -Ofsi
l
k kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61122020 -Ofwool
orf
ineani
mal
hai
r kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61122030 -Ofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61122040 -Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61122050 -Ofar
ti
fi
cial
fibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61122090 -Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Men'
sorboy
s'swi
mwear
:        
61123100 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
611239 -Ofot
hert
ext
il
emat
eri
als:        
-

89|Page
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O)0261-2311850,2311851/
75750-
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61123910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61123920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61123990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Women'
sorgi
rl
s'swi
mwear
:        
61124100 -Ofsy
nthet
icf
ibr
e u 2.
5/6% 2.
5/6% 51/
12%2
-
611249 -Ofot
hert
ext
il
emat
eri
als:        
-
61124910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61124920 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61124990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

61130000  Garments,made up ofkni


tt
ed or   1
5%IGST/ 2.5%CGST/ 2.5%SGST
crochet
edfabr
icsofheadi
ng5903, orUTGST :6113 :Ar ticles of
5906or5907 apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6113 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
     kg. 2.
5/6% 2.
5/6% 51/
12%2

90|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

6114  Ot
hergar
ment
s,kni
tt
edorcr
ochet
ed   1
5%IGST/ 2.5%CGST/ 2.5%SGST
orUTGST :6114 :Ar ticles of
apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6114 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
61142000 -Ofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
611430 -Ofman-
madef
ibr
es:        
61143010 -Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61143020 -Ofar
ti
fi
cial
fibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
611490 -Ofot
hert
ext
il
emat
eri
als:        
61149010 -Ofsi
l
k kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
61149090 -Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-

6115  Pantyhose,t ight


s,stocki
ngs,socks   1
5%IGST/ 2.5%CGST/ 2.5%SGST
and ot her hosi ery
, i ncl
uding orUTGST :6115 :Ar ticles of
graduatedcompr essionhosier
y( f
or apparel and clothi
ng
exampl e, stocki
ngs f or vari
cose accessoriesorcap/ t
opi ,knitt
ed
veins)andf ootwearwithoutappli
ed orcr ocheted,ofsalev al uenot
soles,kni
tt
edorcr ocheted exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6115 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
91|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61151000 -Graduated compressi


on hosi
eryfor u 2.
5/6% 2.
5/6% 51/
12%2
example, (stocki
ngs for vari
cose
vei
ns)
611521 -Ot
herpant
yhoseandt
ight
s:        
61152100 -Ofsynt
heti
cf i
bres,measuri
ng per u 2.
5/6% 2.
5/6% 51/
12%2
-si
ngl
eyar
nlessthan67deci
tex
61152200 -Ofsynt
heti
cfi
bres,measur
ing per u 2.
5/6% 2.
5/6% 51/
12%2
-si
ngl
eyar
n67decit
exormore
611529 -Ofot
hert
ext
il
emat
eri
als:        
-
61152910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61152920 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61152930 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61152990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61153000 -Otherwomen'sf
ull
-l
ength orknee- u 2.
5/6% 2.
5/6% 51/
12%2
l
engthhosi
ery
,measuri
ngpersingle
yarnl
esst
han67deci
tex
  -Ot
her:        
61159400 -Ofwool
orf
ineani
mal
hai
r pa 2.
5/6% 2.
5/6% 51/
12%2
-
61159500 -Ofcot
ton pa 2.
5/6% 2.
5/6% 51/
12%2
-
61159600 -Ofsy
nthet
icf
ibr
es pa 2.
5/6% 2.
5/6% 51/
12%2
-
611599 -Ofot
hert
ext
il
emat
eri
als:        
-

92|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

61159910 -Ofar
ti
fi
cial
fibr
es pa 2.
5/6% 2.
5/6% 51/
12%2
-
61159990 -Ot
her pa 2.
5/6% 2.
5/6% 51/
12%2
-

6116  Gl
oves,mitt
ensandmi
tt
s,kni
tt
edor   1
5%IGST/ 2.5%CGST/ 2.5%SGST
cr
ocheted orUTGST :6116 :Ar ticles of
apparel and clothi
ng
accessoriesorcap/ t
opi ,knitt
ed
orcr ocheted,ofsalev al uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6116 : Ar t
icles of
apparel and clothi
ng
accessories, kni
tted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
61161000 -I
mpregnat
ed,coat
edorcov
eredwi
th pa 2.
5/6% 2.
5/6% 51/
12%2
pl
ast
icsorr
ubber.
  -Ot
her
:        
61169100 -Ofwool
orf
ineani
mal
hai
r pa 2.
5/6% 2.
5/6% 51/
12%2
-
61169200 -Ofcot
ton pa 2.
5/6% 2.
5/6% 51/
12%2
-
61169300 -Ofsy
nthet
icf
ibr
es pa 2.
5/6% 2.
5/6% 51/
12%2
-
611699 -Ofot
hert
ext
il
emat
eri
als:        
-
61169910 -Ofar
ti
fi
cial
fibr
es pa 2.
5/6% 2.
5/6% 51/
12%2
-
-
61169990 -Ot
her pa 2.
5/6% 2.
5/6% 51/
12%2
-
-

6117*  Othermadeupcl othi


ngaccessor
ies,   1
5%IGST/2.5%CGST/2.
5%SGST
knit
ted or cr ocheted; kni
tt
ed or orUTGST :6117 :Ar ticl
es of
crochet
ed partsofgar mentsorof apparel and clot
hing
cl
othingaccessories accessori
esorcap/t
opi,knit
ted
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orcr ocheted,ofsalev al
uenot
exceedingRs.1000perpi ece
2
12%I GST/6%CGST/ 6%SGSTor
UTGST : 6117 : Ar ti
cles of
apparel and clot
hing
accessories, kni
tt
ed or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
611710 -Shawls,scar
ves,muf
fl
ers,mant
il
las,        
vei
lsandtheli
ke:
61171010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61171020 -Ofwool u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61171030 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61171040 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61171090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
611780 -Ot
heraccessor
ies:        
61178010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61178020 -Ofwool u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61178030 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61178040 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
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-
61178090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
61179000 -Par
ts kg. 2.
5/6% 2.
5/6% 51/
12%2

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CHAPTER62
ARTI
CLESOFAPPARELANDCLOTHI
NGACCESSORI
ES,
NOTKNI
TTEDORCROCHETED
Not
es:
1.
 Thi
sChapterappli
esonlyto madeup ar
ti
clesofanytexti
lefabr
icothert
han
waddi
ng,
excl
udingkni
tt
edorcr
ochet
ed(
otherthant
hoseofheadi
ng6212)
.

2.
 Thi
sChapt
erdoesnotcov
er:

a)
(  
wor nclot
hingorotherwor
nar
ti
clesofheadi
ng6309;or
b)
(  
orthopaedic appl
i
ances,sur
gicalbelt
s,trusses or t
he l
i
ke
(heading9021).

3.
 Forthepur
posesofheadi
ngs6203and
6204:

a)
(  
thet
erm"sui
t"meansasetofgarmentscomposedoftwoort hr
eepieces
madeup,
inrespectoft
hei
rout
ersur
face,
ini
dent
ical
fabr
icandcompr
ising:

-
 onesui tcoatorjackettheoutershellofwhich,exclusi
veofsleev
es,consi
sts
off ourormor epanels,designed to covert heupperpar tofthebody ,
possiblywi t
hat ail
oredwaistcoatinadditi
onwhosef ronti
smadef rom the
samef abri
cast heoutersurfaceoft heothercomponent softhesetand
whosebacki smadef rom thesamef abr
icast heli
ningofthesui
tcoator
jacket;
and
-
 onegar mentdesi gnedtocov erthelowerpar tofthebodyandconsi st
ingof
trousers,breachesorshort
s( othert
hanswi mwear )
,askir
toradivi
dedskirt
,
hav i
ngnei t
herbracesnorbibs.

 
Alloft hecomponent sofa" sui
t "mustbeoft hesamef abri
cconst r
ucti
on,
colourand composi ti
on;t heymustal so be oft he same st y l
e and of
correspondi ngorcompat iblesize.Howev er
,t hesecomponent smayhav e
pipi
ng( ast ri
poffabricsewni ntot heseam)inadi fferentfabri
c.
 
Ifsev eralseparatecomponent st ocoverthel owerpar toft hebodyar e
presented t oget
her( forexampl e,two pair
soft r
ouser sort rousersand
shorts,oraski r
tordi videdskir tandtrousers),theconst it
uentl owerpart
shallbeonepai roft rousersor ,inthecaseofwomen' sorgi rl
s'suit
s,the
skir
tordi v
idedskir
t,theothergar mentsbeingconsi der edseparatel
y.
 
Thet erm" sui
t"i
ncludest hef ol
l
owi ngsetofgar ment s,whetherornott hey
fulf
ilalltheabovecondi ti
ons:

(
A) 
mor
ningdr
ess,compr
isi
ngapl
ainj
acket(
cut
away
)wi
thr
ounded
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tail
shangingwel ldownatthebackandst ri
pedtrouser
s;
(
B) 
eveningdress( tail
coat)
,general
lymadeofbl ackfabri
c,t
hej acketof
whichisr elat
ivelyshortatthefront
,doesnotcl oseandhasnar r
ow
skirt
scutinatt hehi psandhangingdownbehi nd;
(
C) 
dinnerjacketsui ts,in which t
hej acketissimilarin st
ylet o an
ordinar
yjacket( t
houghper hapsreveali
ngmor eoft heshirtfront)
,
buthasshi nysilkori mi
tat
ionsil
klapels;

b)
(  
theter
m" ensemble"meansasetofgarments(ot
hert
hansui
tsandarti
cles
ofheading6207or6208)composedofsev er
alpi
ecesmadeupinidenti
cal
fabr
ic,
putupf orr
etai
lsal
e,andcompr
isi
ng:

-
 onegar mentdesignedtocov ertheupperpar tofthebody ,withthe
excepti
on ofwai stcoat
s whi ch mayal so f
orm a second upper
garment,and
-
 oneort wodi f
fer
entgar ments,designedt ocoverthel owerpartof
the body and consi st
ing oft rousers,bib and br ace overal
ls,
breeches,shor
ts(othert
hanswi mwear ),ski
rtoradi
v i
dedskirt
.

 
Alloft he components ofan ensemble mustbe oft he same fabr
ic
constructi
on,styl
e,col our and composi
ti
on;t hey al
so must be of
correspondingorcompat i
blesize.Thet
erm"ensemble"doesnotapplyto
tracksuitsandskisui
ts,
ofheading6211.

4.
 Forthe pur
poses ofheadi
ng
6209:

a)
(  
theexpression"babi
es'garmentsandcl othi
ngaccessori
es"meansart
icles
foryoungchildr
enofabodyhei ghtnotexceeding86cm;
b)
(  
art
icl
eswhi chare,
 pr
imaf aci
e,
 cl
assif
iabl
ebothinheading6209andi
not her
headingsofthisChapteraretobeclassif
iedi
nheading6209.

5.
 Garmentswhi chare, pri
maf aci
e, cl
assif
iablebot hinheading6210andi nother
headingsofthisChapt er,excludingheadi ng6209,aretobecl assi
fi
edi nheading
6210.
6.
 Forthepurposesofheadi ng6211," skisuits"meansgarment sorsetsofgar ments
which,bythei
rgener alappear anceandt exture,ar
eidenti
fi
ableasi ntendedtobe
wornpr i
nci
pal
lyforskiing(cross-countryoralpi
ne).Theyconsistei
therof:

a)
(  
a"skiov
eral
l
",thatis,aonepi ecegarmentdesignedt
ocov
ertheupperand
thel
owerpart
soft hebody ;inaddi
tiont
osleevesandacol
lart
heskiover
all
mayhavepocketsorf oot
straps;or
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b)
(  
a"skiensemble",
thatis,
asetofgarment
scomposedoft
woort
hreepi
eces,
putupforret
ailsaleandcompri
sing:

-
 onegar mentsuchasananorak,wind-
cheater,wind-
jacketorsimil
ar
art
icl
e,closedbyasl i
def
ast
ener(zipper)
,possiblywithawai st
coat
inaddit
ion,and
-
 onepairoft rouser
swhet
herornotextendingabov ewai st
lev
el,one
pairofbreechesoronebi
bandbraceov er
all
.

 
The "skiensembl e"mayal so consi
stofan ov eral
lsimilartot he one
ment i
onedi nparagraph(a)abov eandat ypeofpadded,sleevel
essjacket
wornov ertheoveral
l.
 
Allthecomponent sofa" skiensemble"mustbemadeupi naf abricofthe
samet exture,
styl
eandcomposi tionwhetherornotofthesamecol our;
they
alsomustbeofcor r
espondingorcompatibl
esize.

7.
 Scar
vesandar t
icl
esoft
hescarfty
pe,squar
eorapproxi
matelysquare,ofwhichno
si
de exceeds 60cm aret o be cl
assi
fi
ed as handker
chiefs(heading 6213)
.
Handker
chief
sofwhichanysi
deexceeds60cm ar
etobeclassif
iedi
nheading6214.

8.
 Garment softhisChapterdesignedforleftoverrightclosureatt hef rontshallbe
regar
dedasmen' sorboys'garments,andthosedesi gnedf orr
ightov erleftcl
osure
atthefrontaswomen' sorgirl
s'gar
ment s.Thesepr ovi
sionsdonotappl ywher ethe
cutofthegarmentclearl
yindi
catesthatiti
sdesignedf oroneorot heroft hesexes.
 Garment swhichcannotbei denti
fi
ed asei t
hermen' sorboy s'gar ment soras
women' sorgi
rls'gar
mentsaret obeclassif
iedintheheadi ngscov er
ingwomen' sor
gir
ls'
garments.

9.
 Ar
ti
clesoft
hisChapt
ermaybemadeofmet
alt
hread.

SupplementaryNot
e:
Forthepurposeoft
hisChapt
er,
"Khadi
"means,

a)
( t
 hear t
icl
eofappar elorcl othi
ng accessor
ies,madef rom anycl
oth woven on
handloomsi nIndiaf r
om cot t
on,sil
korwool lenyar
nhandspuninIndi
aorf r
om a
mixtureofanytwooral l ofsuchyar
ns;and
b)
( pr
  oduced bya per son cer ti
fi
ed orrecognised bythe KhadiVi
ll
age Industr
ies
Commi ssion est
ablished undersect i
on 4 oft he Khadiand Vi
ll
age Industr
ies
Commi ssionAct,1956( 61of1956).

Tar
if
fIt
em   Descr
ipt
ionofgoods Uni
t CGST SGST/ I
GST
UTGST
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(
1)   (
2) (
3) (
4) (
5) (
6)
6201  Men'sorboy s'overcoats,car-
coats,   15% I GST/ 2.
5% CGST/ 2.5%
cloaks, anoraks ( incl
uding ski - SGSTorUTGST:6201:Ar ticl
es
j
acket s)
, wi nd-
cheaters, wi nd- of appar el and cl othing
j
acket s and simi
larar ti
cles ot
her accessories, not knit
ted or
thanthoseofheading6203 crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6201 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
  -Overcoat
s, r ai
ncoat
s, car-coat
s,        
capes,cl
oaksandsimi
larar
ti
cles:
62011100 -Ofwool
andf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
620112 -Ofcot
ton:        
-
62011210 -Rai
ncoat
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62011290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620113 -Ofman-
madef
ibr
es:        
-
62011310 -Rai
ncoat
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62011390 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620119 -Ofot
hert
ext
il
emat
eri
als:        
-
62011910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
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-
62011990 -Ofot
hert
ext
il
efi
bres u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her
:        
62019100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
62019200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62019300 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620199 -Ofot
hert
ext
il
emat
eri
als:        
-
62019910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62019990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6202  Women' s orgi rl


s'ov ercoat
s,car-   15% I GST/ 2.
5% CGST/ 2.5%
coats, capes, cl oaks, anor aks SGSTorUTGST:6202:Ar ticl
es
(i
ncluding ski-
jackets), wi nd- of appar el and cl othing
cheaters,wi nd-j
ackets and simil
ar accessories, not knit
ted or
art
icles,otherthanthoseofheadi ng crocheted,of sal evalue not
6204 exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6202 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
  -Overcoat
s, r ai
ncoat
s, car-coat
s,        
capes,cl
oaksandsimi
larar
ti
cles:
620211 -Ofwool
orf
ineani
malhai
r:        
-
62021110 -Coat
s u 2.
5/6% 2.
5/6% 51/
12%2
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-
-
62021190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62021200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62021300 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620219 -Ofot
hert
ext
il
emat
eri
als:        
-
62021910 -Coat
sofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62021920 -Coat
sofal
lot
herf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62021990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her
: u 2.
5/6% 2.
5/6% 51/
12%2
620291 -Ofwool
orf
ineani
malhai
r:        
-
62029110 -Wi
ndandski
-j
acket
s,wi
nd-
cheat
ers u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62029190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620292 -Ofcot
ton:        
-
62029210 -Wi
ndandski
-j
acket
s,wi
nd-
cheat
ers u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62029290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
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-
-
620293 -Ofman-
madef
ibr
es:        
-
62029310 -Wi
ndandski
-j
acket
s,wi
nd-
cheat
ers u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62029390 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620299 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62029911 -Wi
ndandski
-j
acket
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62029919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62029990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6203  Men' s orboy s'sui ts,ensembles,   15% I GST/ 2.


5% CGST/ 2.5%
j
acket s,blazers,trouser
s,bib and SGSTorUTGST:6203:Ar ticl
es
braceov eral
ls,breechesandshor t
s of appar el and cl othing
(otherthanswi mwear ) accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6203 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece

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  -Sui
ts:        
62031100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
62031200 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620319 -Ofot
hert
ext
il
emat
eri
als:        
-
62031910 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62031990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ensembl
es:        
62032200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62032300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620329 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62032911 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62032919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62032990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Jacket
sandbl
azer
s:        
103|Page
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PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

620331 -Ofwool
orf
ineani
malhai
r:        
-
62033110 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62033190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62033200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62033300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620339 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62033911 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62033919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62033990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Tr
ousers,bi
b and brace ov
eral
l
s,        
br
eechesandshor
ts:
62034100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
620342 -Ofcot
ton:        
-
62034210 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
104|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
62034290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62034300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620349 -Ofot
hert
ext
il
emat
eri
als:        
-
62034910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62034990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6204  Women' sorgi r


ls'suits,ensembles,   15% I GST/ 2.
5% CGST/ 2.5%
j
acket s, blazers, dresses, ski
rts, SGSTorUTGST:6204:Ar ticl
es
divided skirts,trousers,bi b and of appar el and cl othing
braceov erall
s,breechesandshor t
s accessories, not knit
ted or
(otherthanswi mwear ) crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6204 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
  -Sui
ts:        
62041100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
62041200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62041300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620419 -Ofot
hert
ext
il
emat
eri
als:        
-

105|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

  -Ofsi
l
k :        
-
-
62041911 -Sequi
nnedorbeadedwi
thchat
tons u 2.
5/6% 2.
5/6% 51/
12%2
-orembroi
der
ed
-
-
62041919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62041990 -Ofal
lot
herf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ensembl
es:        
62042100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
620422 -Ofcot
ton:        
-
62042210 -Blouses combined wi
th ski
rt
s, u 2.
5/6% 2.
5/6% 51/
12%2
-tr
ousersorshor
ts
-
62042290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62042300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620429 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62042912 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-

106|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

62042919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62042990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Jacket
sandbl
azer
s:        
620431 -Ofwool
orf
ineani
malhai
r:        
-
62043110 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62043190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62043200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62043300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620439 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62043912 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62043919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62043990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

107|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

  -Dr
esses:        
620441 -Ofwool
orf
ineani
malhai
r:        
-
62044110 -Housecoat
sandl
i
kedr
esses u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044120 -Bl
azer
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620442 -Ofcot
ton:        
-
62044210 -Housecoat
sandt
hel
i
kedr
esses u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044220 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620443 -Ofsy
nthet
icf
ibr
es:        
-
62044310 -Housecoat
sandt
hel
i
ke u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044390 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62044400 -Ofar
ti
fi
cal
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620449 -Ofot
hert
ext
il
emat
eri
als:        
-

108|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

  -Ofsi
l
k:        
-
-
62044911 -Housecoat
sandt
hel
i
kedr
esses u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62044919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62044990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ski
rt
sanddi
vi
dedski
rt
s:        
62045100 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
62045200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62045300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620459 -Ofot
hert
ext
il
emat
eri
als:        
-
62045910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62045990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
.
  -Tr
ousers,bi
b and brace ov
eral
l
s,        
br
eechesandshor
ts:
620461 -Ofwool
orf
ineani
malhai
r:        
-
62046110 -Tr
ouser
sandshor
ts u 2.
5/6% 2.
5/6% 51/
12%2
-
109|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
62046190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620462 -Ofcot
ton:        
-
62046210 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62046290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62046300 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620469 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62046911 -Sequi
nnedorbeadedorembr
oider
ed u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62046919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62046990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6205  Men'
sorboy
s'shi
rt
s   15% I GST/ 2.
5% CGST/ 2.5%
SGSTorUTGST:6205:Ar t
icl
es
of appar el and cl othi
ng
accessories, not knit
ted or
crocheted,of salev al
ue not
exceedingRs.1000perpiece
2
12% IGST/ 6% CGST/6% SGST
110|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

orUTGST :6205 :Ar t


iclesof
apparel and clothi
ng
accessori
es, not kni
tt
ed or
crochet
ed, of sal e v al
ue
exceedi
ngRs.1000perpiece
620520 -Ofcot
ton:        
62052010 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62052090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62053000 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
620590 -Ofot
hert
ext
il
emat
eri
als:        
  -Ofsi
l
k:        
-
-
62059011 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62059019 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62059090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6206  Women'sorgir
ls'
blouses,
shi
rt
sand   15% I GST/ 2.
5% CGST/ 2.5%
shi
rt
-bl
ouses SGSTorUTGST:6206:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6206 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
111|Page
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PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

crochet
ed, of sal e v al
ue
exceedi
ngRs.1000perpi
ece
620610 -Ofsi
l
korsi
l
kwast
e:        
62021010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62061090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62062000 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
620630 -Ofcot
ton:        
62063010 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62063090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62064000 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
62069000 -Ofot
hert
ext
il
emat
eri
als u 2.
5/6% 2.
5/6% 51/
12%2

6207  Men's orboy s'singl


ets and other   15% I GST/ 2.
5% CGST/ 2.5%
vests, underpant
s, bri
efs, SGSTorUTGST:6207:Ar ticl
es
nightshi
rt
s, py j
amas, bat hrobes, of appar el and cl othing
dressinggownsandsimilarart
icl
es accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6207 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
  -Under
pant
sandbr
ief
s:        
62071100 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
620719 -Ofot
hert
ext
il
emat
eri
als:        

112|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
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eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
62071910 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62071920 -Ofwool u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62071930 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62071990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ni
ghtshi
rt
sandpy
jamas:        
620721 -Ofcot
ton:        
-
62072110 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62072190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62072200 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
62072900 -Ofot
hert
ext
il
emat
eri
als u 2.
5/6% 2.
5/6% 51/
12%2
-
  -Ot
her
:        
620791 -Ofcot
ton:        
62079110 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62079120 -Undershi
rt
sot
hert
hanhandpr
int
ed u 2.
5/6% 2.
5/6% 51/
12%2
-
-

113|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

62079190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620799 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62079911 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62079919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
  -Ofwool
:        
-
-
62079921 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62079929 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62079990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6208  Women' sorgi rl


s'singletsandot her   15% I GST/ 2.
5% CGST/ 2.5%
vest
s, sl ips, pet ticoats, bri
efs, SGSTorUTGST:6208:Ar ticl
es
pant
ies, ni ghtdresses, py j
amas, of appar el and cl othing
negl
iges,bathrobes, dressinggowns accessories, not knit
ted or
andsimilarart
icles crocheted,of salev alue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6208 :Ar t
iclesof

114|Page
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eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

apparel and clothi


ng
accessori
es, not kni
tt
ed or
crochet
ed, of sal e v al
ue
exceedi
ngRs.1000perpiece
  -Sl
i
psandpet
ti
coat
s:        
62081100 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620819 -Ofot
hert
ext
il
emat
eri
als:        
-
62081910 -Ofcot
tonot
hert
hanhandpr
int
ed u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62081990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ni
ght
dressesandpy
jamas:        
620821 -Ofcot
ton:        
-
62082110 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62082190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62082200 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
620829 -Ofot
hert
ext
il
emat
eri
als:        
-
62082910 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62082920 -Ofwool u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62082990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
115|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Ot
her
:        
620891 -Ofcot
ton:        
-
62089110 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62089190 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620892 -Ofman-
madef
ibr
es:        
-
62089210 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62089290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
620899 -Ofot
hert
ext
il
emat
eri
als:        
-
62089910 -Dr
essi
nggownsandbat
hrobes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62089920 -Dr
essi
ng gowns and bat
hrobes of u 2.
5/6% 2.
5/6% 51/
12%2
-si
l
k
-
62089990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6209  Babies' garment


s and cl
othi
ng   15% I GST/ 2.
5% CGST/ 2.5%
accessor
ies SGSTorUTGST:6209:Ar t
icl
es
of appar el and cl othi
ng
accessori
es, not knit
ted or
crochet
ed,of salev al
ue not
exceedi
ngRs.1000perpiece

116|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

2
12% IGST/ 6% CGST/6% SGST
orUTGST :6209 :Ar t
iclesof
apparel and clothi
ng
accessories, not knit
ted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
620920 -Ofcot
ton:        
62092010 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62092090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62093000 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
620990 -Ofot
hert
ext
il
emat
eri
als:        
62099010 -Ofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62099090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6210  Garment
s,made up off abri
cs of   15% I GST/ 2.
5% CGST/ 2.5%
headi
ng 5602,5603,5903,
5906 or SGSTorUTGST:6210:Ar ticl
es
5907 of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6210 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
62101000 -Off
abr
icsofheadi
ng5602or5603 u 2.
5/6% 2.
5/6% 51/
12%2
621020 -Other gar
ment
s, of t he ty
pe        
descr
ibedi
nsub-
headi
ngs620111
to620119:

117|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

62102010 -Outergar
ment
s,ofr
ubber
isedt
ext
il
e u 2.
5/6% 2.
5/6% 51/
12%2
-fabr
ics
-
62102020 -Outer gar ments, of f abr
ics u 2.
5/6% 2.
5/6% 51/
12%2
-i
mpr egnated, coated, covered or
-l
ami nated with pr epar
ati
ons of
cel
lulose der i
vati
ves and ot her
art
if
icialpl
ast
icmat eri
als
62102030 -Out
ergarment
s,off
abri
csot
her
wise u 2.
5/6% 2.
5/6% 51/
12%2
-i
mpregnat
edorcoat
ed
-
62102090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
621030 -Other gar
ment
s, of t he ty
pe        
descr
ibedi
nsub-
headi
ngs620211
to620219:
62103010 -Outer gar ments, of t ext
il
es u 2.
5/6% 2.
5/6% 51/
12%2
-i
mpr egnated, coated, covered or
-l
ami nated with pr epar
ati
ons of
cel
lulose der i
vati
ves and ot her
art
if
icialpl
ast
icmat eri
als
62103020 -Outergar
ment
s,ofr
ubber
isedt
ext
il
e u 2.
5/6% 2.
5/6% 51/
12%2
-fabr
ics
-
62103030 -Out
ergarment
s,off
abr
icsot
her
wise u 2.
5/6% 2.
5/6% 51/
12%2
-i
mpregnat
ed
-
62103090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
621040 -Ot
hermen'
sorboy
s'gar
ment
s:        
62104010 -Bul
let
proof j
acket
,bomb di
sposal u 2.
5/6% 2.
5/6% 51/
12%2
-j
acketandtheli
ke
-
62104090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
118|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
62105000 -Ot
herwomen'
sorgi
rl
s'gar
ment
s u 2.
5/6% 2.
5/6% 51/
12%2

6211  Tr
acksui
ts,skisui
tsandswi
mwear
;   15% I GST/ 2.
5% CGST/ 2.5%
ot
hergar
ment s SGSTorUTGST:6211:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6211 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
  -Swi
mwear
:        
62111100 -Men'
sorboy
s' u 2.
5/6% 2.
5/6% 51/
12%2
-
62111200 -Women'
sorgi
rl
s' u 2.
5/6% 2.
5/6% 51/
12%2
-
62112000 -Ski
sui
ts u 2.
5/6% 2.
5/6% 51/
12%2
  -Ot
hergar
ment
s,men'
sorboy
s':        
62113200 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
62113300 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
621139 -Ofot
hert
ext
il
emat
eri
als:        
-
  -Ofsi
l
k:        
-
-
62113911 -Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62113919 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-

119|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
62113990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
621142 -Ofcot
ton:        
-
62114210 -Kurt
a and sal
warwi
th orwi
thout u 2.
5/6% 2.
5/6% 51/
12%2
-duppat
ta
-
62114290 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62114300 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
621149 -Ofot
hert
ext
il
emat
eri
als:        
-
62114910 -Ofwool
orf
ineani
mal
hai
r u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ofsi
l
k:        
-
-
62114921 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62114929 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62114990 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6212  Brassi
eres,gi
rdles,corsets,br
aces,   15% I GST/ 2.
5% CGST/ 2.5%
suspenders, garters and simi l
ar SGSTorUTGST:6212:Ar t
icl
es
art
icl
esandpar tst her
eof,whether of appar el and cl othi
ng
ornotknitt
edorcr ocheted accessori
es, not knit
ted or
crochet
ed,of salev al
ue not

120|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6212 :Ar t
iclesof
apparel and clothi
ng
accessories, not knit
ted or
crocheted, of sal e v al
ue
exceedingRs.1000perpi ece
62121000 -Br
assi
eres u 2.
5/6% 2.
5/6% 51/
12%2
62122000 -Gi
rdl
esandpant
y-gi
rdl
es u 2.
5/6% 2.
5/6% 51/
12%2
62123000 -Cor
sel
ett
es u 2.
5/6% 2.
5/6% 51/
12%2
621290 -Ot
her
 :        
62129010 -Suspenderbel
ts,braces,suspender u 2.
5/6% 2.
5/6% 51/
12%2
-gart
ersandtheli
ke
-
62129090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6213  Handker
chi
efs   15% I GST/ 2.
5% CGST/ 2.5%
SGSTorUTGST:6213:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6213 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
62132000 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
621390 -Ot
her:        
62139010 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62139090 -Ofot
hert
ext
il
emat
eri
als u 2.
5/6% 2.
5/6% 51/
12%2
-
-
121|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

6214*  Shawls,scarv
es,muf
fl
ers,mant
il
las,   15% I GST/ 2.
5% CGST/ 2.5%
vei
lsandt hel
ike SGSTorUTGST:6214:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6214 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
621410 -Ofsi
l
korsi
l
kwast
e:        
62141010 -Scar
vesofsi
l
kmeasur
ing60cmsor u 2.
5/6% 2.
5/6% 51/
12%2
-l
ess
-
62141020 -Shawls,scarv
es(
exceedi
ng60cms) u 2.
5/6% 2.
5/6% 51/
12%2
-andthelike
-
62141030 -OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62141090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
621420 -Ofwool
orf
ineani
malhai
r:        
62142010 -Shawl
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Scar
ves:        
-
-
62142021 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62142029 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
122|Page
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Muf
fl
ers:        
-
-
62142031 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62142039 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62142090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62143000 -Ofsy
nthet
icf
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
62144000 -Ofar
ti
fi
cial
fibr
es u 2.
5/6% 2.
5/6% 51/
12%2
621490 -Ofot
hert
ext
il
emat
eri
als 
:        
62149010 -Abr
abr
oomal
,cot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Chadar
s,cot
ton:        
-
-
62149021 -Gr
ey u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62149022 -Whi
tebl
eached u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62149029 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-

123|Page
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eshbhauwala@gmail.
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ajeshbhauwal
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Odhani
,cot
ton 
:        
-
-
62149031 -Gr
ey u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62149032 -Whi
tebl
eached u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62149039 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
62149040 -Scar
ves,
cot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62149050 -Shawls,muf
fl
ers and t
he l
i
ke,of u 2.
5/6% 2.
5/6% 51/
12%2
-cott
on
-
62149060 -Shawl
s,muffl
ersandt
hel
i
keofman- u 2.
5/6% 2.
5/6% 51/
12%2
-madefi
bres
-
62149090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-

6215  Ti
es,
bow,
tiesandcr
avat
s   15% I GST/ 2.
5% CGST/ 2.5%
SGSTorUTGST:6215:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6215 :Ar t
iclesof
apparel and clothing

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te:www.r
ajeshbhauwal
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!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

accessori
es, not kni
tt
ed or
crochet
ed, of sal e v al
ue
exceedi
ngRs.1000perpiece
621510 -Ofsi
l
korsi
l
kwast
e:        
62151010 -Khadi u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62151090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62152000 -Ofman-
madef
ibr
es u 2.
5/6% 2.
5/6% 51/
12%2
621590 -Ofot
hert
ext
il
emat
eri
als:        
62159010 -Ofcot
ton u 2.
5/6% 2.
5/6% 51/
12%2
-
-
62159090 -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-

6216  Gl
oves,
mit
tensandmi
tt
s   15% I GST/ 2.
5% CGST/ 2.5%
SGSTorUTGST:6216:Ar ticl
es
of appar el and cl othing
accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6216 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
621600 -Gl
oves,
mit
tensandmi
tt
s:        
62160010 -Ofcot
ton pa 2.
5/6% 2.
5/6% 51/
12%2
-
-
62160020 -OfHandl
oom pa 2.
5/6% 2.
5/6% 51/
12%2
-
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-
62160090 -Ot
her pa 2.
5/6% 2.
5/6% 51/
12%2
-
-

6217  Othermadeupcl ot
hingaccessori
es;   15% I GST/ 2.
5% CGST/ 2.5%
part
s ofgar ments orofcl othi
ng SGSTorUTGST:6217:Ar ticl
es
accessori
es,othert han t
hose of of appar el and cl othing
heading6212 accessories, not knit
ted or
crocheted,of sal evalue not
exceedingRs.1000perpi ece
2
12% IGST/ 6% CGST/6% SGST
orUTGST :6217 :Ar t
iclesof
apparel and clothing
accessories, not knit
ted or
crocheted, of sal e v alue
exceedingRs.1000perpi ece
621710 -Accessor
ies:        
62171010 -Forar
ti
clesofappar
elofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62171020 -Forarti
clesofappar
elofsy
nthet
ic kg. 2.
5/6% 2.
5/6% 51/
12%2
-fi
bres
-
62171030 -Forar
ti
clesofappar
elofwool kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62171040 -Forar
ti
clesofappar
elofsi
l
k kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62171050 -Forart
icl
esofappar
elofr
egener
ated kg. 2.
5/6% 2.
5/6% 51/
12%2
-fi
bre
-
62171060 -Forar
ti
clesofappar
elofot
herf
ibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62171070 -Stocki
ngs,sockssocket
tesandt
he kg. 2.
5/6% 2.
5/6% 51/
12%2
-l
ikeofcott
on
-
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62171090 -Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
621790 -Par
ts:        
62179010 -Col
l
arcuf
fsandt
hel
i
keofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62179020 -Ofsi
l
k kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62179030 -Ofwool kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
62179040 -Separ
atel
y pr esented remov
abl
e kg. 2.
5/6% 2.
5/6% 51/
12%2
-l
ini
ngsforrai
ncoatsandot
her
-
62179090 -Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-

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CHAPTER63
OTHERMADEUPTEXTI
LEARTI
CLES;SETS;
WORNCLOTHI
NGANDWORNTEXTI
LE
ARTI
CLES;RAGS
Not
es:
1.
 Sub-Chapt
erIappli
esonlytomadeupar
ti
cles,ofanyt
ext
il
e
fabr
ic.
2.
 Sub-Chapt
erIdoesnotcover:

a)
(  
goodsofChapter
s56t o62;or
b)
(  
wornclot
hingorotherwornarti
clesofheadi
ng
6309.

3.
 Headi
ng6309appl
i
esonl
ytot
hef
oll
owi
ng
goods:

a)
(  
art
icles of t
ext
il
e
mat eri
als:

(i)
 clothingandcl othi
ngaccessor i
es,andpart
sther eof
;
(i
i)
 blanket sandtravelli
ngrugs;
i
(i
i)
 bedl inen,t
ablelinen,toi
letl
inenandkit
chenlinen;
i
(v)
 furnishingart
icles,otherthancarpetsofheadings5701t
o5705and
tapest r
iesofheadi ng5805.

b)
(  
foot
wearandheadgearofanymateri
alothert
hanasbest
os.
 
Inordert
obeclassi
fiedinthi
sheading,theart
icl
esmenti
onedabov
emust
complywit
hbothofthefoll
owingr
equirements:

(i
) theymustshowsi gnsofappr eci
ablewear,and
i
(i
) theymustbepr esentedinbulkori nbales,sacksorsi mi
lar
packings.
Sub-headingNote :
Sub-heading630420cov ersart
icl
esmadef rom warpknitfabr
ics,impregnatedorcoated
with alpha-
cypermethri
n( ISO),chlor
fenapy r(ISO),deltamet
hr i
n( INN,I SO),lambda-
cyhalot
hrin(I
SO),permethr i
n(I
SO)orpiri
mi phosmethyl(
ISO).

Tar
if
fIt
em Descr
ipt
ionofgoods Uni
t CGST SGST/
UTGST I
GST
(
1) (
2) (
3) (
4) (
5) (
6)
I
. — OTHER MADE UP

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CHARTEREDACCOUNTANTS

TEXTI
LEARTI
CLES
6301 Blanket
s and t
rav
ell
ing 5%I GST/2.5%CGST/2.5%SGSTorUTGST:
rugs 6301:Ot hermadeupt ext
il
ear t
icl
es,sets,
wor nclot
hingandwor ntexti
learti
clesand
rags,ofsaleval
uenotexceedi ngRs.1000
perpiece
12% IGST/6% CGST/6% SGST orUTGST :
6301:Ot hermadeupt ext
il
ear t
icl
es,sets,
wor nclot
hingandwor ntexti
learti
clesand
rags,ofsalevalueexceedi
ngRs.1000per
piece
63011000-El
ect
ri
cbl
anket
s u 2.
5/6% 2.
5/6% 5/
12%
63012000-Blankets ( other than u 2.
5/6% 2.
5/6% 5/
12%
el
ect r
ic bl ankets) and
tr
av el
li
ng r
ugs,ofwoolor
fi
neani malhair
63013000-Blankets ( other t han u 2.
5/6% 2.
5/6% 5/
12%
el
ect r
ic blankets) and
tr
av el
li
ngr
ugs,ofcott
on
63014000-Blankets ( ot
her t han u 2.
5/6% 2.
5/6% 5/
12%
el
ect r
ic blanket
s) and
tr
av el
li
ngr
ugs,ofsynt
heti
c
fi
bres
630190 -Other blanket
s and
t
ravel
li
ngr
ugs:
63019010-Jut
e bl ankets i ncl
udi
ng u 2.
5/6% 2.
5/6% 5/
12%
-bl
anket
sofbl endedjut
e
-
63019090-Ot
her u 2.
5/6% 2.
5/6% 5/
12%
-
-
6302 Bedli
nen,t
ableli
nen,t
oil
et 5%I GST/2.5%CGST/
2.5%SGSTorUTGST:
l
inenandki
tchenli
nen 6302:Ot hermadeupt ext
il
ear t
icl
es,sets,
worncl ot
hingandworntexti
learti
clesand
rags,ofsaleval
uenotexceedingRs.1000
perpiece
12% IGST/6% CGST/6% SGST orUTGST :
6302:Ot hermadeupt ext
il
ear t
icl
es,sets,
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CHARTEREDACCOUNTANTS

wor ncl
othi
ngandwor ntext
il
ear
ti
clesand
rags,ofsal
evalueexceedi
ngRs.1000per
piece
630210 -Bed linen, kni
tt
ed or
cr
ochet
ed:
63021010-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63021090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-Ot
herbedl
i
nen,
pri
nted:
630221 -OfCot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63022110-Handl
oom kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63022190-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63022200-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
63022900-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
-Ot
herbedl
i
nen:
63023100-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
63023200-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
63023900-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
630240 -Tabl
e linen, kni
tt
ed or
cr
ochet
ed:

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CHARTEREDACCOUNTANTS

63024010-Ofsi
l
k kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63024020-Ofwool
orf
ineani
mal
hai
r kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63024030-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63024040-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63024090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-Ot
hert
abl
eli
nen:
630251 -OfCot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
63025110-Handl
oom kg. 2.
5/6% 2.
5/6% 5/
12%
-
63025190-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
63025300-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
63025900-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
630260 -Toil
et l
inen and kitchen
l
inen,oft er
ryt
owelli
ng or
simil
ar terr
y fabr
ics, of
cott
on:
63026010-Handl
oom kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63026090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-Ot
her
:
630291 -OfCot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
63029110-Handl
oom kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63029190-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63029300-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
63029900-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
6303 Curt
ains(incl
udingdrapes) 5%I GST/2.5%CGST/2.5%SGSTorUTGST:
andinteri
orblinds;curt
ain 6303:Ot hermadeupt ext
il
ear t
icl
es,sets,
orbedv al
ances wor nclot
hingandwor ntexti
learti
clesand
rags,ofsaleval
uenotexceedi ngRs.1000
perpiece
12% IGST/6% CGST/6% SGST orUTGST :
6303:Ot hermadeupt ext
il
ear t
icl
es,sets,
wor nclot
hingandwor ntexti
learti
clesand
rags,ofsalevalueexceedi
ngRs.1000per
piece
-Kni
tt
edorcr
ochet
ed:
63031200-Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
63031900-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
  -Ot
her
:        
63039100-Ofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
-
63039200-Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 51/
12%2
-
630399 -Ofot
hert
ext
il
emat
eri
als:        
-

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CHARTEREDACCOUNTANTS

63039910-Si
l
kshowercur
tai
ns kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63039990-Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
 Other f
urnishi
ng art
icl
es,   15%I GST/
2.5%CGST/ 2.
5%SGSTorUTGST:
excl
udi
ngt hoseofheadi
ng 6304:Ot hermadeupt ext
ilear
ti
cles,set
s,
6304 9404 ofsal evaluenotexceedingRs.1000per
piece
2
12% IGST/6% CGST/6% SGSTorUTGST:
6304:Ot hermadeupt ext
ilear
ti
cles,set
s,
wor nclot
hingandwor ntexti
leart
icl
esand
rags,ofsalevalueexceedingRs.1000per
piece
  -Bedspr
eads:        
63041100-Kni
tt
edorcr
ochet
ed u 2.
5/6% 2.
5/6% 51/
12%2
-
630419 -Ot
her
:        
-
63041910-Bedsheet
s and bedcov
ers, u 2.
5/6% 2.
5/6% 51/
12%2
-ofcott
on
-
63041920-Bedspr
eadsofsi
l
k u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63041930-Bedsheet
s and bedcov
ers u 2.
5/6% 2.
5/6% 51/
12%2
-ofman-madefi
bres
-
63041940-Bedsheet
s and Bedcov
ers u 2.
5/6% 2.
5/6% 51/
12%2
-ofcott
on,Handl
oom
-
63041990-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63042000-Bednets, of warp knit u 2.
5/6% 2.
5/6% 51/
12%2
fabr
ics speci
fi
ed i
n Sub-
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CHARTEREDACCOUNTANTS

headi
ng Not
e 1 t
o t
his
Chapt
er
  -Ot
her
:        
630491 -Kni
tt
edorcr
ochet
ed:        
-
63049110-Si
l
kbel
t u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049120-Wool
l
encushi
oncov
er u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049190-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
630492 -Notkni
ttedorcr
ochet
ed,of        
-cot
ton:
  -Count
erpanes u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049211-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049219-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
  -Napki
ns        
-
-
63049221-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049229-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
  -Pi
ll
ow cases and pi
l
low        
-sl
i
ps
-
63049231-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049239-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
  -Tabl
e clot
h and Tabl
e        
-Cover
s:
-
63049241-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049249-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049250-Ter
ryt
owel u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049260-Towels,ot
her t
han t
err
y u 2.
5/6% 2.
5/6% 51/
12%2
-towel
-
63049270-Mosqui
tonet
s u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Cushi
oncov
ers u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049281-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
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CHARTEREDACCOUNTANTS

-
63049289-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
  -Ot
herf
urni
shi
ngar
ti
cles u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049291-OfHandl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049299-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049300-Notkni
tt
edorcr ochet
ed,of u 2.
5/6% 2.
5/6% 51/
12%2
-sy
nthet
icfi
bres
630499 -Notknit
tedorcr
ocheted,of        
-ot
hertexti
l
emateri
al:
63049910-Si
l
kcushi
oncov
ers u 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
63049991-Ofsi
l
k,Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049992-Ofwool
,Handl
oom u 2.
5/6% 2.
5/6% 51/
12%2
-
-
-
63049999-Ot
her u 2.
5/6% 2.
5/6% 51/
12%2
-
-
136|Page
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CHARTEREDACCOUNTANTS

-
6305  Sacksandbags,ofaki
nd   15%I GST/ 2.5%CGST/ 2. 5%SGSTorUTGST:
used fort
he packi
ng of 6305( othert han63053200,63053300
goods and6309):Ot hermadeupt exti
lear ti
cles,
sets,ofsal ev al
uenotexceedi ngRs.1000
perpi ece
2
12% I GST/ 6% CGST/ 6% SGSTorUTGST:
6305:Ot hermadeupt exti
lear t
icl
es,set s,
wor ncl othi
ngandwor nt ext i
learti
clesand
rags,ofsal ev alueexceedi ngRs.1000per
piece
18% I GST/ 9% CGST/ 9% SGST orUTGST :
6305 32 00 :Fl exiblei ntermediate bulk
contai ners
2
18% I GST/ 9% CGST/ 9% SGSTorUTGST:
6305 :Wov en and non- wov en bags and
sacks of pol yethy
lene or pol ypropy l
ene
stri
psort hel i
ke,whet herornotl ami nated,
ofaki ndusedf orpacki ngofgoods
630510 -Ofjut
e orofot hertext
il
e        
bastf
ibr
esofheading5303
:
63051010-Jut
ebaggi
ngf
orr
awcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051020-Jut
ecor
n(gr
ains)sacks kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051030-Jut
ehessi
anbags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051040-Jut
esacki
ngbags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051050-Jut
ewool
sacks kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051060-Pl
ast
ic coat
ed or paper kg. 2.
5/6% 2.
5/6% 51/
12%2

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CHARTEREDACCOUNTANTS

-cum poly
thene l
i
ned j
ute
-bagsandsacks
63051070-Paper l
ami
nat
ed hessi
an kg. 2.
5/6% 2.
5/6% 51/
12%2
-j
ute
-
63051080-Jut
esoi
lsav
ers kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63051090-Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63052000-Ofcot
ton kg. 2.
5/6% 2.
5/6% 51/
12%2
  -Of man- made t
ext
il
e        
mat
eri
als:
63053200-Fl
exi
blei nt
ermedi
ate bul
k kg. 9% 9% 18%
-cont
ainer
s
63053300-Other,of pol
yet
hylene or kg. 9% 9% 18%
-polypr
opy
lene st
ri
p orthe
l
ike
63053900-Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
63059000-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 51/
12%2
6306 Tarpaul
ins, awnings and 1
5%IGST/
2.5%CGST/2.5%SGSTorUTGST:
sunbli
nds;t ent
s;sail
sfor 6306:Othermadeupt ext
il
eart
icl
es,set
s,
boats, sai l
boards or ofsalevaluenotexceedingRs.1000per
l
andcraft;campinggoods piece
2
12% IGST/6% CGST/6% SGSTorUTGST:
6306:Ot hermadeupt ext
il
earti
cles,set
s,
wor nclot
hingandwor ntexti
lear
ti
clesand
rags,ofsalevalueexceedi
ngRs.1000per
piece
-Tarpaul
ins, awni
ngs and
sunbli
nds:
63061200-Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-

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CHARTEREDACCOUNTANTS

630619 -Ofot
hert
ext
il
emat
eri
als:
-
63061910-Jut
et arpauli
ns (
incl
udi
ng kg. 2.
5/6% 2.
5/6% 5/
12%
-DW tar
pauli
n)
-
63061920-Bl
i
ndsorawni
ngsofcoi
r kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63061930-Venet
ianorAust
ri
anbl
i
nds kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63061990-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-Tent
s:
63062200-Ofsy
nthet
icf
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
630629 -Ofot
hert
ext
il
emat
eri
als:
-
63062910-Ofj
ute kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63062990-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63063000-Sai
l
s kg. 2.
5/6% 2.
5/6% 5/
12%
63064000-Pneumat
icmat
tresses kg. 2.
5/6% 2.
5/6% 5/
12%
630690 -Ot
her
:
63069010-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63069090-Ofot
hert
ext
il
emat
eri
als kg. 2.
5/6% 2.
5/6% 5/
12%
-
-

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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

6307 Other made up arti


cles, 5%I GST/2.5%CGST/2.5%SGSTorUTGST:
i
ncludi
ngdresspat
ter
ns 6307:Ot hermadeupt ext
il
ear t
icl
es,sets,
wor nclot
hingandwor ntexti
learti
clesand
rags,ofsaleval
uenotexceedi ngRs.1000
perpiece
12% IGST/6% CGST/6% SGST orUTGST :
6307:Ot hermadeupt ext
il
ear t
icl
es,sets,
wor nclot
hingandwor ntexti
learti
clesand
rags,ofsalevalueexceedi
ngRs.1000per
piece
630710 -Fl
oor-
clot
hs, dish-
clot
hs,
dust
ers and si
milar
cl
eani
ngclot
hs:
63071010-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63071020-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63071030-OfCot
ton,
Handl
oom kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63071090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
630720 -Li
fe-
jacket
sandl
i
fe-
bel
ts:
63072010-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63072090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
630790 -Ot
her
:
-Dr
ess mat
eri
als hand
-pr
int
ed:
-
63079011-Ofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
140|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
-
-
63079012-Ofsi
l
k kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-
63079013-Ofman-
madef
ibr
es kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-
63079019-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
-
63079020-Madeupar
ti
clesofcot
ton kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
63079090-Ot
her kg. 2.
5/6% 2.
5/6% 5/
12%
-
-
I
I.—SETS
6308 00 Sets consisti
ng ofwov en 5%I GST/2.5%CGST/2.5%SGSTorUTGST:
00 fabri
candy ar
n,whet heror 6308:Ot hermadeupt ext
il
ear t
icl
es,sets,
notwi th accessories,f or wor nclot
hingandwor ntexti
learti
clesand
making up i nto r ugs, rags,ofsaleval
uenotexceedi ngRs.1000
tapestr
ies, embr oidered perpiece
tabl
e cloths orser vi
ettes, 12% IGST/6% CGST/6% SGST orUTGST :
orsi milartexti
le arti
cles, 6308:Ot hermadeupt ext
il
ear t
icl
es,sets,
putupi npackingsforretail wor nclot
hingandwor ntexti
learti
clesand
sale rags,ofsalevalueexceedi
ngRs.1000per
piece
kg. 2.
5/6% 2.
5/6% 5/
12%
I
II
. — WORN CLOTHING
AND WORN TEXTI
LE
ARTI
CLES;
RAGS
6309 00 Wor
n cl
othi
ng and ot
her 5%IGST/2.
5%CGST/2.
5%SGSTorUTGST:
00 wor
nar
ti
cles 6309 or6310 :Wor
n cl
othi
ng and ot
her
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

wor
nar
ti
cles;
rags
kg. 2.
5% 2.
5% 5%
6310  Used ornew r ags,scrap   5%I GST/ 2.5%CGST/2.5%SGSTorUTGST:
twine,cor dage,rope and 6309 or6310 :Wor n clothi
ng and other
cables and wor n out wor nar ti
cles;r
ags
arti
clesoft wine,cor
dage, 1
5%I GST/ 2.5%CGST/ 2.
5%SGSTorUTGST:
rope orcabl es,oftextil
e 6310:Ot hermadeupt exti
lear t
icl
es,sets,
mat eri
als wor ncl othingandwor ntext i
learti
clesand
rags,ofsal evaluenotexceedi ngRs.1000
perpi ece
2
12% I GST/ 6% CGST/6% SGSTorUTGST:
6310:Ot hermadeupt exti
lear t
icl
es,sets,
wor ncl othingandwor ntext i
learti
clesand
rags,ofsal evalueexceedingRs.1000per
piece
631010 -Sor
ted:        
63101010-Wool
l
enr
ags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63101020-Cot
tonr
ags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63101030-Gunnycut
ti
ngs kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63101090-Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
  -Ot
her
:        
63109010-Wool
l
enr
ags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63109020-Cot
tonr
ags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63109030-Gunnycut
ti
ngs kg. 2.
5/6% 2.
5/6% 51/
12%2
-
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

-
63109040-Sy
nthet
icr
ags kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-
63109090-Ot
her kg. 2.
5/6% 2.
5/6% 51/
12%2
-
-

OTHERRATES

Ni
lIGST/
NilCGST/
NilSGSTorUTGST: I
ndi
anNat
ional
Flag

SECTIONVI
PRODUCTSOFTHECHEMICALORALLI
EDI
NDUSTRI
ES
Not
es:
1.  (A)Goods ( ot
hert han r adioactive ores)answer i
ng t o a descr ipti
on i n
heading2844or2845ar et obecl assi
fiedi nt hoseheadi ngsandi nnoot her
headingoft hi
sSchedul e.
 ( B)Subj ectt opar agraph( A)abov e,goodsanswer ingt oadescr i
ptioni n
heading2843,2846or2852ar et obecl assifi
edi nthoseheadi ngsandi nno
otherheadi ngoft hi
sSect ion.
2.  Subjectt oNot e1abov e,goodscl assifiablei nheadi ng3004,3005,3006,
3212,3303,3304,3305,3306,3307,3506,3707or3808byr easonofbei ng
putupi nmeasur eddosesorf orr et
ailsal ear et obecl assifiedi nt hose
headingsandi nnoot herheadi ngoft hisSchedul e.
3.  Goodsputupi nset sconsi sti
ngoft woormor esepar ateconst ituents,some
orallofwhi chf allinthisSect ionandar eintendedt obemi xedt ogethert o
obtainapr oductofSect ionVIorVI I,ar et obecl assifi
edi nt heheadi ng
appropriatet othatpr oduct ,pr
ov i
dedt hatt heconst it
uent sare:
a)  hav
( ingregar dtot hemanneri nwhi cht heyar eputup,cl earl
yi dent if
iableas
beingintendedt obeusedt ogetherwi t
houtf irstbeingr epacked;
b)  pr
( esentedt ogether ;and
c)  i
( dent i
fi
able,whet herbyt heirnat ureorbyt her el
ativepr oportionsi nwhi ch
theyarepr esent ,asbei ngcompl ement aryonet oanot her.

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CHAPTER28
I
NORGANICCHEMI CALS; ORGANI CORI NORGANI CCOMPOUNDSOFPRECI OUSMETALS,
OFRARE- EARTHMETALS, OFRADI OACTI VEELEMENTSOROFI SOTOPES
Not
es:
1.  Exceptwher et hecont extot her wi ser equi res,t heheadi ngsoft hisChapt erappl y
onl yt o:
a)  separ
( at echemi calel ement sandsepar atechemi cal l
ydef inedcompounds,
whet herornotcont ainingi mpur iti
es;
b)  t
( hepr oduct sment ionedi n(a)abov edissol vedi nwat er;
c)  t
( hepr oduct sment ionedi n( a)abov edi ssol vedi not hersol vent spr ov i
ded
thatt hesol utionconst itutesanor malandnecessar ymet hodofput tingup
thesepr oduct sadopt edsol elyf orr easonsofsaf etyorf ort r
anspor tandt hat
thesol v entdoesnotr endert hepr oductpar ticul arlysui tablef orspeci ficuse
rat hert hanf orgener al use;
d)  t
( hepr oduct sment i
onedi n( a),( b)or( c)abov ewi thanaddedst abi l
iser
(incl udi nganant i
-caki ngagent )necessar yfort hei rpr eser vationort ranspor t
;
e)  t
( hepr oduct sment ionedi n( a) ,(b),(c)or( d)abov ewi thanaddedant i-
dust ing
agentoracol our ingsubst anceaddedt of aci litatet heirident ificat i
onorf or
saf et yr easons,pr ov i
ded t hatt he addi t
ions do notr endert he pr oduct
par ticul arlysui tabl ef orspeci ficuser athert hanf orgener al use.
2.  In addi ti
on t o di thioni tes and sul phoxy lat es,st abi l
ised wi th or ganic
subst ances( headi ng2831) ,car bonat esandper oxocar bonat esofi nor ganic
bases( headi ng2836) ,cy ani des,cy anideoxi desandcompl excy ani desof
inor gani cbases( headi ng2837) ,f ulminat es,cy anat esandt hiocy anat es,of
inor gani cbases( headi ng2842) ,or gani cpr oduct si ncl udedi nheadi ngs2843
to 2846 and 2852 and car bides ( headi ng 2849) ,onl yt he f ollowi ng
compoundsofcar bonar et obecl assi fi
edi nt hisChapt er:
a)  oxi
( desofcar bon,hy dr ogency ani deandf ul mi nic,i socy anic,t hi ocy ani cand
ot hersi mpl eorcompl excy anogenaci ds( headi ng2811) ;
b)  hal
( ideoxi desofcar bon( headi ng2812) ;
c)  car
( bondi sulphi de( headi ng2813) ;
d)  t
( hiocar bonat es, sel enocar bonat es, t ell
ur ocar bonat es, sel enocy anat es,
tellur ocy anat es,t etrat hiocy anat odi am- mi nochr omat es( reineckat es)andot her
compl excy anat es, ofi nor gani cbases( headi ng2842) ;
e)  hy
( dr ogenper oxi de,sol idifi
edwi thur ea( headi ng2847) ,car bonoxy sul phide,
thiocar bony lhal ides, cy anogen, cy anogenhal idesandcy anami deandi tsmet al
der ivat ives( headi ng2853)ot hert hancal cium cy anami de,whet herornotpur e
(Chapt er31) .
3.  Subj ectt ot hepr ov i
sionsofNot e1t oSect ionVI ,thi sChapt erdoesnot
cov er:
a)  sodi
( um chl orideormagnesi um ox ide,whet herornotpur e,orot herpr oduct s
ofSect ionV;
b)  or
( gano- inorgani ccompoundsot hert hanment i
onedi nNot e2abov e;
c)  pr
( oduct sment ionedi nNot e2, 3,4or5t oChapt er31;
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d)  i
( nor gani cpr oduct sofaki ndusedasl umi nophor es,ofheadi ng3206;gl ass
fri
tandot hergl assi nt hef or m ofpowder ,gr anul esorf l
akes,ofheadi ng
3207;
e)  ar
( tificialgr aphi te( headi ng 3801) ;pr oduct s putup as char ges f orf ire
extingui sher sorputupi nf ire-ex tingui shinggr enades,ofheadi ng3813;i nk
remov er sputupi npacki ngsf orr etai lsal e, ofheadi ng3824; cul turedcr yst als
(othert hanopt ical element s)wei ghi ngnotl esst han2. 5geach, oft hehal ides
oft heal kal ioral kal ine- ear thmet al s, ofheadi ng3824;
(f
)  pr eci ousorsemi -preci ousst ones( nat ur al
, sy nthet i
corr econst ruct ed)ordust
orpowderofsuchst ones( headi ngs7102t o7105) ,orpr eci ousmet alsor
preci ousmet al alloy sofChapt er71;
g)  t
( hemet als,whet herornotpur e,met alal loy sorcer met s,incl udi ngsi ntered
met al car bi des( met al car bidessi nt er edwi t
hamet al )
, ofSect i
onXV; or
h)  opt
( icalel ement s,f orexampl e,oft hehal idesoft heal kalioral kal i
ne- ear th
met als( headi ng9001) .
4.  Chemi cal lydef i
nedcompl exaci dsconsi stingofanon- met alaci dofSub-
Chapt erI Iandamet alaci dofSub- Chapt erI Var et obecl assi f
iedi nheadi ng
2811.
5.  Headi ngs 2826 t o 2842 appl y onl yt o met alorammoni um sal ts or
per oxy sal ts.
  Exceptwher et hecont extot her wi ser equi res,doubl eorcompl exsal t
sar et o
becl assi fi
edi nheadi ng2842.
6.  Headi ng2844appl i
esonl yt o:
a)  t
( echnet ium ( atomi cNo.43) ,pr omet hium ( at omi cNo.61) ,Pol oni um ( at omi c
No.84)andal lel ement swi thanat omi cnumbergr eat ert han84;
b)  nat
( ur alorar t
ificialr adi oact ivei sot opes( includingt hoseoft hepr ecious
met alsoroft hebasemet alsofSect ionsXI VandXV) ,whet herornotmi xed
toget her ;
c)  compounds,i
( nor gani coror gani c,oft heseel ement sori sotopes,whet heror
notchemi cal lydef ined, whet herornotmi xedt oget her ;
d)  al
( l
oy s,di sper sions ( includi ng cer met s),cer ami c pr oduct s and mi xtur es
cont aini ngt heseel ement sori sot opesori norgani coror gani ccompounds
ther eofandhav ingaspeci ficr adi oact iv i
tyexceedi ng74Bq/ g( 0. 002mi cro
µci/ g) ;
e)  spent(
( irradi ated)f uel element s( car tridges)ofnucl earr eact ors;
(f
)  r adioact iver esi dueswhet herornotusabl e.
  Thet er m" i
sot opes" ,f ort hepur posesoft hisNot eandoft hewor dingof
headi ngs2844and2845, ref erst o:
(i
)  indi v idualnucl ides,excl uding,howev er,t hose exi st i
ng i n nat ur ei nt he
monoi sot opi cst at e;
i
(i
)  mi xtur esofi sot opesofoneandt hesameel ement ,enr ichedi noneorsev eral
oft he sai di sot opes,t hati s,el ement s ofwhi ch t he nat urali sot opic
composi t
ionhasbeenar tif
iciallymodi fied.
7.  Headi ng 2853 i ncl udes copperphosphi de ( phosphorcopper )cont ai ning
mor et han15%bywei ghtofphosphor us.
8.  Chemi calel ement s( forexampl e,si liconandsel enium)dopedf orusei n
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elect
roni
csaretobeclassi
fi
edinthisChapter
,provi
dedthattheyar
ein
formsunworkedasdr
awn,orintheform ofcyl
i
ndersorrods.Whencuti
n
theformsofdi
scs,
waf
ersorsimi
l
arforms,theyf
all
inheadi
ng3818.

Sub-headi
ngNot e:
Forthepurposesofsub-headi
ng285210,theexpr
ession"chemical
lydef
ined"meansal
l
organi
corinorgani
ccompoundsofmercur
ymeetingtherequi
rement auses(
sofcl a)to(
e)
ofNote1toChapt auses(
er28orcl a)t
o(h)ofNote1toChapt er29.
Supplementar
yNot e:

1.Sub-
headi
ng280440i
ncl
udes,
li
quef
iedorsol
i
dif
iedgas.

Tar
if
fIt
em   Descr
ipt
ionofgoods Uni
t CGST SGST/UT I
GST
GST
(
1)   (2) (3) (4) (5) (
6)
   I.—CHEMI CALELEMENTS        
2801  F l
uori
ne,chlori
ne,
br omineandiodi
ne        
28011000 -Ch l
ori
ne kg. 9% 9% 18%
28012000 -Iodine kg. 6% 6% 12%
280130 -F l
uori
ne;bromine:        
28013010 --F
- l
uori
ne kg. 9% 9% 18%
28013020 --Br
- omine kg. 9% 9% 18%
2802  Su l
phur,
subl i
medorpr eci
pit
ated;        
col
loi
dalsul
phur
280200 -Sul
phur
,subl
i
medorpr
eci
pit
ated;        
col
l
oidalsul
phur
:
28020010 -
--Subli
medsul phur kg. 9% 9% 18%
28020020 -
--Pr
ecipitatedsulphur kg. 9% 9% 18%
28020030 -
--Coll
oidalsulphur kg. 9% 9% 18%
2803  Carbon( carbonblacksandot
herf
orms        
ofcarbonnotelsewherespecifiedor
i
ncluded)
280300 -Carbon(carbonblacksandotherforms        
ofcarbonnotelsewherespeci
fiedor
i
ncluded):
28030010 -
--Carbonblacks kg. 9% 9% 18%
28030020 -
--Acetyl
eneblack kg. 9% 9% 18%
28030090 -
--Other kg. 9% 9% 18%
2804  Hydrogen,raregasesandothernon-        
metals
28041000 -Hydrogen kg. 9% 9% 18%
  -Raregases:        
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28042100 --Ar
gon kg. 9% 9% 18%
280429 --Ot
her :        
28042910 -
--Hel
ium kg. 9% 9% 18%
28042990 -
--Ot
her kg. 9% 9% 18%
28043000 -Ni
trogen kg. 9% 9% 18%
280440 -Oxygen:        
28044010 -
--Medicinalgr
ade kg. 6% 6% 12%
28044090 -
--Ot
her kg. 9% 9% 18%
280450 -Boron;tel
l
uri
um:        
1
28045010 -
--Boron kg. 9% 9% 18%
28045020 -
--Tel
luri
um kg. 9% 9% 18%
  -Si
l
icon:        
28046100 --Contai
ningbyweightnotl
esst
han kg. 9% 9% 18%
99.
99%ofsi
l
icon
28046900 --Ot
her kg. 9% 9% 18%
280470 -Phosphorus:        
28047010 -
--Phosphorus,black kg. 9% 9% 18%
28047020 -
--Phosphorus,red kg. 9% 9% 18%
28047030 -
--Phosphorus,whiteoryel
l
ow kg. 9% 9% 18%
28048000 -Ar
senic kg. 9% 9% 18%
28049000 -Sel
enium kg. 9% 9% 18%
2805  Al
kalioralkal
ine-ear
thmetal
s;r
are-   5%I GST/2.5%CGST/2.
5%
ear thmet als, scandi um andy tt
rium, SGSTorUTGST: 280511:
Nucleargradesodi
um
whet herornoti nt ermi xedori nter
all
oy ed; mer cur y
  -Alkal ioral kaline-ear thmet als:        
28051100 --So dium kg. 9%2 9%2 18%2
28051200 --Ca l
ci um kg. 9% 9% 18%
28051900 --Other kg. 9% 9% 18%
28053000 -Ra re-ear thmet als, scandi um and kg. 9% 9% 18%
ytt
r i
um, whet herornoti ntermixedor
i
nteral loyed
28054000 -Me r cury kg. 9% 9% 18%
   II
.INORGANI CACI DSANDI NORGANI C        
OXYGENCOMPOUNDSOFNON-
METALS
2806  Hy dr ogenchl or i
de( Hy drochloricAcid)
;        
Chl or osulphur icAci d
28061000 -Hy dr ogenchl oride( hydrochloricacid) kg. 9% 9% 18%
28062000 -Ch lorosul phur icaci d kg. 9% 9% 18%
2807 -Su l
phur icaci d;ol eum        
280700  Sulphur icacid; oleum :        
28070010 -
--Sulphur icacid kg. 9% 9% 18%
28070020 -
--Oleum kg. 9% 9% 18%

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2808  Ni
tri
cacid;sul
phonit
ri
cacids        
280800 -Ni
tri
caci
d;sulphoni
tr
icaci
ds:        
28080010 -
--Ni
tri
caci
d kg. 9% 9% 18%
28080020 -
--Sul
phoni
tri
cacids kg. 9% 9% 18%
1
2809  Di
phosphoruspentaoxi
de;phosphor
ic   5%IGST/2.5%CGST/ 2.
5%
acid; polyphosphor icaci ds, whet
heror SGSTorUTGST: 2809:
Fer
ti
li
zergradephosphoricaci
d
notchemi cal l
ydef ined
28091000 -Diphosphor uspent aoxi de kg. 9% 9% 18%
280920 -Ph osphor i
caci dandpol yphosphori
c
acids;
28092010 -
--Ph osphor i
caci d 51/
kg. 2. 9% 51/
2. 9% 51/
18%
28092020 -
--Po l
y phosphor i
caci ds kg. 9% 9% 18%
2810  Ox i
desofbor on; bor i
caci ds        
  -Ox i
desofbor on; boricaci ds:        
28100010 -
--Ox i
desofbor on kg. 9% 9% 18%
28100020 -
--Bo ri
caci ds kg. 9% 9% 18%
2811  Otheri norgani caci dsandot her        
i
nor ganicoxy gencompoundsofnon-
met als
  -Otheri norgani caci ds:        
28111100 -Hy drogenf l
uoride( hydr ofluori
cacid) kg. 9% 9% 18%
28111200 --Hy drogency anide( hy drocy ani
cacid) kg. 9% 9% 18%
281119 --Other :        
28111920 -
--Hy pophosphor usaci d( phosphini
cacid) kg. 9% 9% 18%
28111930 -
--Ac i
dsofar seni c kg. 9% 9% 18%
28111940 -
--Su l
phoni caci d kg. 9% 9% 18%
28111990 -
--Other kg. 9% 9% 18%
  -Otheri norgani coxy gencompoundsof        
non- metals:
281121 --Ca rbondi oxide:        
28112110 -
--Dryi ce kg. 9% 9% 18%
28112190 -
--Other kg. 9% 9% 18%
28112200 --Sili
condi oxide kg. 9% 9% 18%
281129 --Other :        
28112910 -
--Arseni cpent aoxide kg. 9% 9% 18%
28112920 -
--Arseni ctri
oxi de kg. 9% 9% 18%
28112930 -
--Nitrousoxi de kg. 9% 9% 18%
28112940 -
--Ca rbonmonoxi de kg. 9% 9% 18%
28112950 -
--Su l
phurt rioxide( sulphur i
canhy dri
de) kg. 9% 9% 18%
28112990 -
--Other kg. 9% 9% 18%
   II
I.HALOGENORSULPHUR        
COMPOUNDSOFNON- METALS
2812  Ha li
desandhal ideoxi desofnon- metal
s        
  -Ch l
or i
desandchl orideoxi des:        

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28121100 --Carbonyldi chlor i


de( phosgene) kg. 9% 9% 18%
28121200 --Phosphor ousoxy chlori
de kg. 9% 9% 18%
28121300 --Phosphor oust richloride kg. 9% 9% 18%
28121400 --Phosphor ouspent achlori
de kg. 9% 9% 18%
28121500 --Sul
phurmonochl or i
de kg. 9% 9% 18%
28121600 --Sul
phurdi chl oride kg. 9% 9% 18%
28121700 --Thi
ony lchlor i
de kg. 9% 9% 18%
281219 --Ot
her :        
28121910 -
--Sul
puroxy chloride kg. 9% 9% 18%
28121920 -
--Si
l
icont etrachl oride kg. 9% 9% 18%
28121930 -
--Ar
senoust richloride kg. 9% 9% 18%
28121990 -
--Ot
her kg. 9% 9% 18%
28129000 -Ot
her kg. 9% 9% 18%
2813  Sul
phidesofnon- met als;commer
cial        
phosphor
ust
ri
sul
phi
de
28131000 -Carbondisul
phide kg. 9% 9% 18%
281390 -Other:        
28139010 -
--Ar
senicdisulphi
de(ar
tif
ici
al) kg. 9% 9% 18%
28139020 -
--Commer cial
phosphorustri
sulphi
de kg. 9% 9% 18%
28139090 -
--Other kg. 9% 9% 18%
   I
V.INORGANI CBASESANDOXI DES,        
HYDROXI DESANDPEROXI DESOF
METALS
2814  Ammo ni a,anhydrousori naqueous        
solut i
on
28141000 -An hydr ousammoni a kg. 9% 9% 18%
28142000 -Ammo ni ainaqueoussol uti
on kg. 9% 9% 18%
2815  So dium hy dr
oxide( caust icsoda) ;        
pot assium hy droxide( causti
cpot ash) ;
per oxidesofsodi um orpot assium
  -So dium hy dr
oxide( caust i
csoda) :        
281511 --So l
id:        
28151110 -
--Flakes kg. 9% 9% 18%
28151190 -
--Other kg. 9% 9% 18%
28151200 --Inaqueoussol uti
on( sodal yeorliquid kg. 9% 9% 18%
soda)
28152000 -Po tassium hy droxide( caust i
cpot ash) kg. 9% 9% 18%
28153000 -Pe roxidesofsodi um orpot assium kg. 9% 9% 18%
2816  Hy droxi deandper oxideofmagnesi um;        
oxides, hydroxi
desandper oxides,of
strontium orbar i
um
281610 -Hy droxideandper oxi deofmagnesi um :        
28161010 -
--Hy droxideofmagnesi um kg. 9% 9% 18%
28161020 -
--Pe roxideofmagnesi um kg. 9% 9% 18%

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28164000 -Oxi
des,
hydr
oxi
desandper
oxi
des,
of kg. 9% 9% 18%
st
ront
ium orbar
ium
2817  Zi
ncoxide;zincper
oxi
de        
281700 -Zi
ncoxide;zi
ncperoxi
de:        
28170010 -
--Zi
ncoxide kg. 9% 9% 18%
28170020 -
--Zi
ncperoxide kg. 9% 9% 18%
2818  Ar
tif
ici
alcorundum,whet
herornot        
chemi cal l
ydef ined; alumi ni
um oxi de;
alumi nium hy dr oxi de
28181000 -Artificialcor undum, whet herornot kg. 9% 9% 18%
chemi cal l
ydef ined
281820 -Alumi nium oxi de, othert hanar ti
fici
al        
cor undum :
28182010 -
--Alumi na, calcined kg. 9% 9% 18%
28182090 -
--Other kg. 9% 9% 18%
28183000 -Alumi nium hy dr oxi de kg. 9% 9% 18%
2819  Ch romi um oxi desandhy droxides        
28191000 -Ch romi um trioxi de kg. 9% 9% 18%
28199000 -Other kg. 9% 9% 18%
2820  Ma nganeseoxi des        
28201000 -Ma nganesedi oxi de kg. 9% 9% 18%
28209000 -Other kg. 9% 9% 18%
2821  Ir
onoxi desandhy droxides; earth        
colour scont ai ni ng70%ormor eby
wei ghtofcombi nedi r
onev aluatedas
Fe2O3
282110 -Ir
onoxi desandhy droxi des:        
28211010 -
--Ir
onoxi des kg. 9% 9% 18%
28211020 -
--Ir
onhy droxides kg. 9% 9% 18%
28212000 -Ear thcol our s kg. 9% 9% 18%
2822  Cob altoxi desandhy dr oxides;        
commer cialcobal toxi des
282200 -Co bal toxi desandhy droxi des;        
commer cialcobal toxides:
28220010 -
--Co bal toxi des kg. 9% 9% 18%
28220020 -
--Co bal thy droxi des kg. 9% 9% 18%
28220030 -
--Co mmer cialcobal toxi des kg. 9% 9% 18%
2823  Titani um oxi des        
282300 -Titani um oxi des:        
28230010 -
--Titani um di oxide kg. 9% 9% 18%
28230090 -
--Other kg. 9% 9% 18%
2824  Leadoxi des; redl eadandor angel ead        
282410 -Leadmonoxi de( litharge, massi cot):        
28241010 -
--Lithar ge kg. 9% 9% 18%

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28241020 -
--Massi
cot kg. 9% 9% 18%
28249000 -Ot
her kg. 9% 9% 18%
2825  Hydr
azi
neandhy
droxy
lami
neandt
hei
r        
i
nor gani csalts; otherinorgani cbases;
othermet aloxi des, hydroxidesand
per oxi des
282510 -Hy dr azineandhy droxylami neandt hei
r        
i
nor ganicsal t
s:
28251010 -
--Hy dr azineanhy drous kg. 9% 9% 18%
28251020 -
--Hy dr azinehy drat e kg. 9% 9% 18%
28251030 -
--Hy dr azinesul phat e kg. 9% 9% 18%
28251040 -
--Hy dr oxylaminesul phate kg. 9% 9% 18%
28251090 -
--Other kg. 9% 9% 18%
28252000 -Lithium oxi deandhy droxide kg. 9% 9% 18%
282530 -Va nadi um oxi desandhy droxides:        
28253010 -
--Va nadi um pent aoxi def l
akes kg. 9% 9% 18%
28253090 -
--Other kg. 9% 9% 18%
28254000 -Nickel oxidesandhy droxides kg. 9% 9% 18%
28255000 -Co pperoxi desandhy droxides kg. 9% 9% 18%
282560 -Ge rmani um oxi desandzi rconium        
dioxi de:
28256010 -
--Ge rmani um oxi des kg. 9% 9% 18%
28256020 -
--Zirconi um dioxi de kg. 9% 9% 18%
282570 -Mo l
y bdenum oxi desandhy droxides:        
28257010 -
--Mo l
y bdenum t r
iox i
de kg. 9% 9% 18%
28257020 -
--Mo l
y bdicaci d kg. 9% 9% 18%
28257090 -
--Other kg. 9% 9% 18%
28258000 -An timonyoxi des kg. 9% 9% 18%
282590 -Other :        
28259010 -
--Tinoxi de kg. 9% 9% 18%
28259020 -
--Ca dmi um oxide kg. 9% 9% 18%
28259030  [***]        
28259040 -
--Ca lcium hy droxi de kg. 9% 9% 18%
28259050 -
--Ammo nium hy droxide kg. 9% 9% 18%
28259090 -
--Other kg. 9% 9% 18%
   V. SALTSANDPEROXYSALTS, OF        
INORGANI CACI DSANDMETALS
2826  Fluor ides; f
luor osili
cates, fl
uoroalu-        
mi nat esandot hercompl exf l
uor i
ne
salts
  -Fluor ides:        
28261200 --Ofa lumi ni
um kg. 9% 9% 18%
282619 --Other :        
28261910 -
--Ma gnesi um fluor i
de kg. 9% 9% 18%

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28261990 -
--Ot
her kg. 9% 9% 18%
28263000 -Sodi
um hexaf
luor
oal
umi
nat
e(sy
nthet
ic kg. 9% 9% 18%
cr
yol
i
te)
28269000 -Ot
her kg. 9% 9% 18%
2827  Chl
ori
des,
chl
ori
deoxi
desandchl
ori
de        
hydr oxi des; br omi desandbr omi de
oxides; iodidesandi odideoxi des
28271000 -Ammo nium chl or i
de kg. 9% 9% 18%
28272000 -Ca l
ci um chl or ide kg. 9% 9% 18%
  -Otherchl ori
des:        
28273100 --Ofma gnesi um kg. 9% 9% 18%
28273200 --Ofa l
umi nium kg. 9% 9% 18%
28273500 --Ofn i
ckel kg. 9% 9% 18%
282739 --Other :        
28273910  [
* *
* ]        
28273920 -
--Me rcur ouschl or i
de kg. 9% 9% 18%
28273930 -
--Stront ium chl oride kg. 9% 9% 18%
28273940 -
--Cu rprouschl oride kg. 9% 9% 18%
28273990 -
--Other kg. 9% 9% 18%
  -Ch l
or ideoxi desandchl ori
dehy droxides:        
282741 --Ofc opper :        
28274110 -
--Co pperoxy chl or i
de kg. 9% 9% 18%
28274190 -
--Other kg. 9% 9% 18%
28274900 --Other kg. 9% 9% 18%
  -Bromi desandbr omi deoxi des:        
282751 --Bromi desofsodi um orofpot assium :        
28275110 -
--Bromi desofsodi um kg. 9% 9% 18%
28275120 -
--Bromi desofpot assi um kg. 9% 9% 18%
282759 --Other :        
28275910 -
--Ma gnesi um br omi de kg. 9% 9% 18%
28275990 -
--Other kg. 9% 9% 18%
282760 -I
odi desandi odi deoxi des:        
28276010 -
--Po tassi um i odi de kg. 9% 9% 18%
28276020 -
--Sodi um i odide kg. 9% 9% 18%
28276090 -
--Other kg. 9% 9% 18%
2828  Hy pochl orit
es; commer cialcalcium        
hypochl or i
tes; chl or i
tes;hy pobromites
282810 -Co mmer cialcal cium hy pochlorit
eand        
othercal cium hy pochl ori
tes:
28281010 -
--Co mmer cial cal cium hy pochlorit
e kg. 9% 9% 18%
(bl
eachi ngpast eorpowder )
28281090 -
--Other kg. 9% 9% 18%
282890 -Other :        
  -
--Sodi um hy pochl or i
tes:        

152|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

28289011 -
--Bl
- eachingpasteorpowder kg. 9% 9% 18%
28289019 -
--Ot
- her kg. 9% 9% 18%
28289020 --Po
- tassi
um hypochlor
it
es kg. 9% 9% 18%
28289030 --So
- dium chl
ori
te kg. 9% 9% 18%
28289040 --Al
- umi ni
um chlor
it
e kg. 9% 9% 18%
28289050 --Hy
- pobromites kg. 9% 9% 18%
28289060 --Bl
- eachingpasteorpowderofot
her kg. 9% 9% 18%
hy
pochl
ori
tes
28289090 -
--Ot
her kg. 9% 9% 18%
2829  Chl
orat
esandper
chl
orat
es;
bromat
es        
andper br omat es; iodatesand
per i
odat es
  -Ch lor ates:        
28291100 --Ofs odi um kg. 9% 9% 18%
282919 --Other :        
28291910 -
--Ba rium chl orate kg. 9% 9% 18%
28291920 -
--Po tassi um chl orat e kg. 9% 9% 18%
28291930 -
--Ma gnesi um chl orat e kg. 9% 9% 18%
28291990 -
--Other kg. 9% 9% 18%
282990 -Other :        
28299010 -
--Pe rchl orates kg. 9% 9% 18%
28299020 -
--Bromat esandper br omat es kg. 9% 9% 18%
1
28299030 -
--Iodat es andper iodat es kg. 9% 9% 18%
2830  Su l
phi des; pol ysul phides, whet herornot        
chemi callydef ined
28301000 -So dium sul phides kg. 9% 9% 18%
283090 -Other:        
28309010 -
--Su l
phi des kg. 9% 9% 18%
28309020 -
--Po lysul phides kg. 9% 9% 18%
2831  Dithi oni t
esandsul phoxy l
at es        
283110 -Ofs odi um:        
28311010 -
--So dium di thioni t
es( sodium kg. 9% 9% 18%
hydr osul phi te)
28311020 -
--So dium sul phoxy lates( i
ncl udi
ngsodi um kg. 9% 9% 18%
formal dehy desul phoxy l
at e)
283190 -Other :        
28319010 -
--Dithi onites kg. 9% 9% 18%
28319020 -
--Su l
phoxy l
at es kg. 9% 9% 18%
2832  Su l
phi tes; thiosul phat es        
283210 -So dium sul phites:        
28321010 -
--So dium bi sul phite kg. 9% 9% 18%
28321020 -
--So dium hy drosul phi te kg. 9% 9% 18%
28321090 -
--Other kg. 9% 9% 18%
283220 -Othersul phi t
es:        

153|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

28322010 -
--Potassi
um metabisulphi
te kg. 9% 9% 18%
28322020 -
--Magnesium sulphi
te kg. 9% 9% 18%
28322090 -
--Ot
her kg. 9% 9% 18%
283230 -Thi
osulphates:        
28323010 -
--Sodium t
hiosul
phate( hy
po) kg. 9% 9% 18%
28323020 -
--Magnesium thi
osulphate kg. 9% 9% 18%
28323090 -
--Ot
her kg. 9% 9% 18%
2833  Sul
phates;alums;peroxosul
phat
es        
(
per
sul
phat
es)
  -Sodi
um sulphat
es:        
28331100 --Di
sodium sul
phate kg. 9% 9% 18%
283319 --Ot
her:        
28331910 -
--Sodi
um hydrogensul
phat
e(aci
d kg. 9% 9% 18%
sul
phat
e)
28331920 -
--Sodi um py rosulphate kg. 9% 9% 18%
28331990 -
--Other kg. 9% 9% 18%
  -Othersul phat es:        
28332100 --Ofma gnesi um kg. 9% 9% 18%
283322 --Ofa lumi nium:        
28332210 -
--Alumi nium sul phate(i
ronfr
ee) kg. 9% 9% 18%
28332290 -
--Other kg. 9% 9% 18%
28332400 --Ofn ickel kg. 9% 9% 18%
28332500 --Ofc opper kg. 9% 9% 18%
28332700 --Ofb ar ium kg. 9% 9% 18%
283329 --Other :        
28332910 -
--Ferroussul phate kg. 9% 9% 18%
28332920  [
*** ]        
28332930 -
--Qu i
ni dinesul phate kg. 9% 9% 18%
28332940 -
--Ma nganesesul phate kg. 9% 9% 18%
28332950 -
--Stront ium sul phate kg. 9% 9% 18%
28332990 -
--Other kg. 9% 9% 18%
283330 -Alums:        
28333010 -
--Ammo nium al um kg. 9% 9% 18%
28333020 -
--Ferricammoni um alum kg. 9% 9% 18%
28333030 -
--Po t
ashal um kg. 9% 9% 18%
28333090 -
--Other kg. 9% 9% 18%
28334000 -Peroxosul phates(persul
phates) kg. 9% 9% 18%
2834  Nitrites; nitrates        
283410 -Nitri
tes:        
28341010 -
--Sodi um ni t r
ite kg. 9% 9% 18%
28341090 -
--Other kg. 9% 9% 18%
  -Nitrates:        
28342100 --Ofp ot assi um kg. 9% 9% 18%
283429 --Other :        

154|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

28342910 -
--St
ronti
um nit
rat
e kg. 9% 9% 18%
28342920 -
--Magnesium ni
tr
ate kg. 9% 9% 18%
28342930 -
--Bari
um nit
rat
e kg. 9% 9% 18%
28342990 -
--Ot
her kg. 9% 9% 18%
2835  Phosphi
nates(hypophosphi
tes)
,   Ni lI
GST/ NilCGST/NilSGSTor
phosphonat es( phosphi tes)and UTGST: 2835: Dical
cium
phosphate(DCP)ofani mal
phosphat es; pol yphosphat es, whether feedgradeconformingtoI S
ornotchemi callydef i
ned speci
fi
cat i
onNo.5470: 2002
283510 -Ph osphi nates( hy pophosphi tes)and        
phosphonat es( phosphi tes) :
28351010 -
--Ca lcium hy pophosphi te kg. 9% 9% 18%
28351020 -
--Ma gnesium hy pophosphi te kg. 9% 9% 18%
28351090 -
--Ot her kg. 9% 9% 18%
  -Ph osphat es:        
28352200 --Ofmo no-ordi sodi um kg. 9% 9% 18%
28352400 --Ofp otassium kg. 9% 9% 18%
28352500 --Ca lcium hy drogenor thophosphat e kg. 9% 9% 18%
("dicalci
um phosphat e" )
283526 --Ot herphosphat esofcal cium :        
28352610 -
--Ca lcium monobasi cphosphat e kg. 9% 9% 18%
28352620 -
--Ca lcium tri
basi cphosphat e kg. 9% 9% 18%
28352690 -
--Ot her kg. 9% 9% 18%
283529 --Ot her:        
28352910 -
--Ma gnesium phosphat e, monobasi c kg. 9% 9% 18%
28352920 -
--Ma gnesium phosphat e, dibasic kg. 9% 9% 18%
28352930 -
--Ma gnesium phosphat e, tri
basi c kg. 9% 9% 18%
28352940 -
--So dium hexamet aphosphat e kg. 9% 9% 18%
28352990 -
--Ot her kg. 9% 9% 18%
  -Po lyphosphat es:        
28353100 --So dium t r
iphosphat e( sodi um kg. 9% 9% 18%
tri
pol yphosphat e)
28353900 --Ot her kg. 9% 9% 18%
2836  Ca rbonat es; per oxocar bonat es        
(per carbonat es) ;commer cial
ammoni um car bonat econt aining
ammoni um car bamat e
283620 -Disodi um car bonat e:        
28362010 -
--Disodi um car bonat e,dense kg. 9% 9% 18%
28362020 -
--Disodi um car bonat e,light kg. 9% 9% 18%
28362090 -
--Ot her kg. 9% 9% 18%
28363000 -So dium hy dr ogencar bonat e(sodium kg. 9% 9% 18%
bicar bonate)
28364000 -Po tassium car bonat es kg. 9% 9% 18%
28365000 -Ca lcium car bonat e kg. 9% 9% 18%

155|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

28366000 -Barium car


bonat e kg. 9% 9% 18%
  -Other:        
28369100 --Li
thium carbonat es kg. 9% 9% 18%
28369200 --St
rontium carbonat e kg. 9% 9% 18%
283699 --Other:        
28369910 -
--Percarbonates kg. 9% 9% 18%
28369920 -
--Ma gnesium carbonate kg. 9% 9% 18%
28369930 -
--Al
umi nium bicarbonate kg. 9% 9% 18%
28369990 -
--Other kg. 9% 9% 18%
2837  Cyanides,cyanideoxi desandcompl
ex        
cy
ani
des
  -Cyanidesandcy ani
deoxides:        
28371100 --Ofs odi
um kg. 9% 9% 18%
283719 --Other:        
28371910 -
--Potassium cyani
de kg. 9% 9% 18%
28371920 -
--Doublecyanideofpotassium and kg. 9% 9% 18%
sodi
um
28371990 -
--Ot
her kg. 9% 9% 18%
283720 -Compl excyanides:        
28372010 -
--Ammo nium sulphocy ani
de kg. 9% 9% 18%
28372020 -
--Potassium ferr
icyanide kg. 9% 9% 18%
28372030 -
--Potassium ferr
ocy anide kg. 9% 9% 18%
28372040 -
--Sodium ferr
ocy anide kg. 9% 9% 18%
28372050 -
--Sodium nit
roprussi de(sodi
um kg. 9% 9% 18%
ni
tr
ofer
ri
cyani
de)
28372090 -
--Other kg. 9% 9% 18%
2838  [
***]        
2839  Si
licat
es;
commer
cialal
kal
imet
al        
si
li
cat
es
  -Ofs odium:        
28391100 --Sodium met asil
icates kg. 9% 9% 18%
28391900 --Other kg. 9% 9% 18%
283990 -Other:        
28399010 -
--Ma gnesium t ri
sil
icate kg. 9% 9% 18%
28399090 -
--Other kg. 9% 9% 18%
2840  Borates; peroxobor ates( per
borat
es)        
  -Di
sodi um tet r
abor ate(refi
nedborax)
:        
28401100 --Anhy drous kg. 9% 9% 18%
28401900 --Other kg. 9% 9% 18%
284020 -Otherbor ates:        
28402010 -
--Ma gnesium bor ate kg. 9% 9% 18%
28402090 -
--Other kg. 9% 9% 18%
28403000 -Peroxobor ates(per borates) kg. 9% 9% 18%
2841  Saltsofoxomet al l
icorper oxometal
li
c        

156|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

aci
ds
28413000 -Sodi
um dichr
omate kg. 9% 9% 18%
284150 -Ot
herchromatesanddi
chr
omat
es;        
per
oxochr
omat
es:
28415010 -
--Sodi
um chromat
e kg. 9% 9% 18%
28415090 -
--Ot
her kg. 9% 9% 18%
  -Mangani
tes,manganat
esand        
per
manganat
es:
28416100 --Potassi
um permanganat e kg. 9% 9% 18%
28416900 --Ot
her kg. 9% 9% 18%
284170 -Mo l
ybdates:        
28417010 -
--Al
umi ni
um mol ybdate kg. 9% 9% 18%
28417020 -
--Sodium molybdate kg. 9% 9% 18%
28417090 -
--Ot
her kg. 9% 9% 18%
284180 -Tungstat
es( wol
f r
amates):        
28418010 -
--Sodium t
ungstate kg. 9% 9% 18%
28418020 -
--Magnesium tungstate kg. 9% 9% 18%
28418090 -
--Ot
her kg. 9% 9% 18%
28419000 -Ot
her kg. 9% 9% 18%
2842  Ot
hersalt sofi
nor gani
cacidsor        
peroxoaci ds, (
includingal umi no-
si
licat es,whet herornotchemi call
y
defined) ,ot herthanazi des
28421000 -Do ubl eorcompl exsi l
icat es,includi
ng kg. 9% 9% 18%
al
umi nosilicates,whet herornot
chemi call
ydef ined
284290 -Other :        
28429010 -
--Arseni t
esandar senat es kg. 9% 9% 18%
28429020 -
--Bichr omat esanddi chr omat es kg. 9% 9% 18%
28429090 -
--Other kg. 9% 9% 18%
   VI.MI SCELLANEOUS        
2843  Colloi dalpr eci
ousmet als; i
nor gani
cor        
organi ccompoundsofpr eciousmet al
s,
whet herornotchemi cal lydef ined;
amal gamsofpr eciousmet als
284310 -Co l
loi dalpreciousmet al s:        
28431010 -
--Ofg old kg. 9% 9% 18%
28431020 -
--Ofs ilver kg. 9% 9% 18%
28431090 -
--Other kg. 9% 9% 18%
  -Sil
v ercompounds:        
28432100 --Sil
v erni t
rate kg. 9% 9% 18%
28432900 --Other kg. 9% 9% 18%
28433000 -Go l
dcompounds kg. 9% 9% 18%
284390 -Othercompounds; amal gams:        

157|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

  --Ot
- hercompounds:        
28439011 -
--So
- di
um aurousthi
osul
phat
e kg. 9% 9% 18%
28439012 -
--No
- bl
emet alsol
uti
onsofpl
ati
num, kg. 9% 9% 18%
r
hodi
um andpal
l
adi
um
28439019 -
--Ot
- her kg. 9% 9% 18%
28439020 --Ama
- lgams kg. 9% 9% 18%
28441  Radi
oacti
vechemi
calel
ement
sand        
radioact ivei sot opes( incl udingthe
fi
ssileorf ertilechemi calel ement sand
i
sot opes)andt hei rcompounds;
mixt uresandr esi duescont aini
ngt hese
product s
28441000 -Na t
ur al uranium andi tscompounds; kg. 9% 9% 18%
all
oy s, disper sions( i
ncl udi ngcermet s),
cerami cpr oduct sandmi xtures
cont ainingnat ur al ur ani um ornat ural
uranium compounds
28442000 -Ur ani um enr ichedi nU235andi ts kg. 9% 9% 18%
compounds; pl ut oni um andi t
s
compounds; al loy s, disper sions
(i
ncludi ngcer met s), cer ami cproducts
andmi xturescont ainingur anium
enrichedi nU235, plut oni um or
compoundsoft hesepr oduct s
284430 -Ur ani um depl et edi nU235andi ts        
compounds; t hor ium andi ts
compounds; al loy s, disper sions
(i
ncludi ngcer met s), cer ami cproducts
andmi xturescont ainingur anium
deplet edi nU235, thor i
um orcompounds
ofthesepr oduct s:
28443010 --Ur
- ani um depl et edi nU235andt hor i
um kg. 9% 9% 18%
andt hei ralloy s, unwr oughtorwr ought
andcompoundst her eof
  --Co
- mpoundsoft hor ium orofur anium        
deplet edi nU235:
28443021 -
--Th
- or ium oxi de1 kg. 9% 9% 18%
28443022 -
--Th
- or ium hy dr oxi de kg. 9% 9% 18%
28443023 -
--Th
- or ium ni tr
at e kg. 9% 9% 18%
28443029 -
--Ot
- her kg. 9% 9% 18%
28443030 --Wa
- st eandscr apofur ani um depl etedin kg. 9% 9% 18%
U235oroft hor ium
28443090 --Ot
- her kg. 9% 9% 18%
28444000 -Ra di oact iveel ement sandi sotopesand kg. 9% 9% 18%
compoundsot hert hant hoseofsub-
158|Page
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

headi ng284410, 284420or284430;


all
oy s, disper sions( i
ncludingcermets)
,
cerami cpr oduct sandmi xt
ures
cont ainingt heseel ement s,i
sotopesor
compounds; radioacti
ver esi
dues
28445000 -Sp ent( ir
radi ated)f uelelements kg. 9% 9% 18%
(cartri
dges)ofnucl earreactors
2845  Isotopesot hert hant hoseofheadi ng   5%I GST/2.5%CGST/ 2.
5%
2844; compounds, inorganicororgani
c, SGSTo rUTGS T:2845:Heavy
waterandothernucl
earfuel
s*
ofsuchi sotopes, whet herornot
chemi cal l
ydef i
ned

      18%I GST/9%CGST/ 9%SGST


orUTGST: 2845: I
sot opes
otherthanthoseofheadi ng
2844;compounds, i
nor gani
cor
organic,ofsuchisotopes,
whetherornotchemi call
y
defi
ned
28451000 -Heav
ywater(
deut
eri
um ox
ide) kg. 2.5% 2.
5% 5%
284590 -Ot
her:        
28459010 -
--Nucl
earf
uel
snotel
sewher
eincl
udedor kg. 2.5% 2.
5% 5%
speci
fi
ed
28459090 -
--Other kg. 9% 9% 18%
2846  Comp ounds,
inor
gani
coror
gani
c,of        
rar
e- eart
hmet al
s,ofyttr
ium orof
scandi um orofmi xtur
esoft hese
met als
284610 -Ceri
um compounds:        
28461010 -
--Ceri
um oxi des kg. 9% 9% 18%
28461090 -
--Other kg. 9% 9% 18%
284690 -Other :        
28469010 -
--Rare-earthoxidesnotelsewher e kg. 9% 9% 18%
i
ncludedorspeci fi
ed
28469020 -
--Rare-earthfl
uor i
desnotel sewher
e kg. 9% 9% 18%
i
ncludedorspeci fi
ed
28469030 -
--Rare-earthchlori
desnotel sewhere kg. 9% 9% 18%
i
ncludedorspeci fi
ed
28469090 -
--Other kg. 9% 9% 18%
1
28470000  Hydr ogenperoxi de,whetherornot   12%I GST/6%CGST/ 6%SGST
soli
di f
iedwithur ea orUTGST: 2847: Medicinal
gradehydrogenper oxi
de
      218%I GST/9%CGST/ 9%SGST
orUTGST: 2847: Hydrogen
peroxi
de,whet herornot
soli
dif
iedwi t
hur ea
     kg. 6/ 9% 6/9% 121/ 18%2

159|Page
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2848  [
***
]        
2849  Car
bides,
whet
herornotchemi
cal
ly        
def
ined
28491000 -Ofcalcium kg. 9% 9% 18%
284920 -Ofsil
icon:        
28492010 -
--Carborundum kg. 9% 9% 18%
28492090 -
--Other kg. 9% 9% 18%
284990 -Other:        
28499010 -
--Boroncarbide kg. 9% 9% 18%
28499020 -
--Tungstencarbide kg. 9% 9% 18%
28499090 -
--Other kg. 9% 9% 18%
2850  Hydri
des, ni
tr
ides,azi
des,
sil
ici
desand        
bor i
des, whet herornotchemi cal l
y
def i
ned, othert hancompoundswhi ch
areal socar bidesofheadi ng2849
285000 -Hy dri
des, nitr
ides, azides, sil
icidesand        
bor i
des, whetherornotchemi cally
defined, othert hancompoundswhi ch
areal socar bidesofheadi ng2849:
28500010 --Hy
- dri
des kg. 9% 9% 18%
28500020 --Ni
- tri
des kg. 9% 9% 18%
28500030 --Az
- i
des kg. 9% 9% 18%
  --Si
- l
icides:        
28500041 -
--Ofc
- alcium kg. 9% 9% 18%
28500049 -
--Ot
- her kg. 9% 9% 18%
28500050 --Bo
- ri
des kg. 9% 9% 18%
2851  [ ***]        
2852  I norgani coror gani ccompoundsof        
mer cur y,whet herornotchemi cally
def i
ned, excludi ngamal gams
28521000 -Ch emi call
ydef ined kg. 9% 9% 18%
28529000 -Ot her kg. 9% 9% 18%
2853  Ph osphi des,whet herornotchemi call
y        
def i
ned, excludi ngf er
r ophosphor us;
otheri norgani ccompounds( i
ncludi ng
disti
lledorconduct ivi
tywat erandwat er
ofsi milarpur i
ty );l
iquidair( whet heror
notr aregaseshav ebeenr emov ed);
compr essedai r;amal gams, othert han
amal gamsofpr eciousmet als

28531000 -Cy
anogenchlori
de(chl
orcy
an) kg. 9% 9% 18%
285390 -Ot
her:        
28539010 -
--Di
sti
l
ledorconduct
ivi
tywaterandwat
er kg. 9% 9% 18%
160|Page
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ofsi
mil
arpur
it
y
28539020 -
--Li
qui
dai
r,whet
herornotr
aregases kg. 9% 9% 18%
1
hav
ebeenr
emov
ed
28539030 -
--Compr
essedai
r kg. 2.5% 2.5% 5%
28539040 -
--Amal
gams,ot
hert
hanofpr
eci
ous kg. 9% 9% 18%
met
als
28539090 -
--Ot
her kg. 9% 9% 18%

161|Page
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SACFORSERVI
CESUNDERGST

9954:
(1.
5%,
7.5%12%18%)
HEADING9954 CONSTRUCTI ONSERVI CES
Group99541 Const ruct ionser vi
cesofbui ldings
995411 Const ruct ionser vi
cesofsi ngl edwel li
ngormul tidwel li
ngor
mul ti-stor iedr esi dentialbui ldings
995412 Const ruct ionser vi
cesofot herr esi dent ial bui l
dingssuchas
oldagehomes, homel essshel t
er s, host elsandt hel ike
995413 Const ruct ionser vi
cesofi ndust r
ial bui ldingssuchasbui l
dings
usedf orpr oduct i
onact i
vities( usedf orassembl yl i
ne
act i
v i
ties) ,wor kshops, stor agebui ldingsandot hersi mi lar
i
ndust ri
al bui ldings
995414 Const ruct ionser vi
cesofcommer ci al buildingssuchasof fi
ce
buildings, exhi biti
onandmar riagehal ls,mal ls,hot els,
restaur ant s, airports,railorr oadt er mi nal s,par kinggar ages,
pet rol andser v i
cest ations, theat resandot hersi mi lar
buildings
995415 Const ruct ionser vi
cesofot hernon- resident i
al bui l
di ngssuch
aseducat ional instit
utions, hospi tals, cli
ni csi ncludi ng
veter inar ycl inics, r
eligiousest abl i
shment s, cour ts,pr isons,
museumsandot hersimi larbui ldings
995416 Const ruct ionser vi
cesofot herbui ldingsnowher eel se
classi fied
995419 Ser vicesi nv olvingr epai r
,al ter ations, addi tions, repl acement s,
renov ation, mai ntenanceorr emodel li
ngoft hebui ldings
cov er edabov e
Group99542 Gener alconst ructionser v i
cesofci vilengi neer ingwor ks
995421 Gener al const ruct i
onser vicesofhi ghway s, street s,roads,
rail
way sandai rfi
eldrunway s, bridgesandt unnel s
995422 Gener al const ruct i
onser vicesofhar bour s, wat erway s, dams,
wat ermai nsandl i
nes, ir
rigat ionandot herwat erwor ks
995423 Gener al const ruct i
onser vicesofl ong- dist ance
under gr ound/ ov erl
and/submar i
nepi pelines, communi cat i
on
andel ect ricpowerl i
nes( cabl es) ;pumpi ngst at i
onsand
relatedwor ks; transfor merst ationsandr elatedwor ks
995424 Gener al const ruct i
onser vicesofl ocal wat erandsewage
pipel i
nes, el ect ri
cit
yandcommuni cat ioncabl esandr elated
wor ks
995425 Gener al const ruct i
onser vicesofmi nesandi ndust ri
al plants
995426 Gener al Const ructi
onser vicesofPowerPl ant sandi tsr el
at ed
i
nf rast ruct ur e
995427 Gener al const ruct i
onser vicesofout doorspor tandr ecr eation
faciliti
es
162|Page
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995428 Gener al const r uct ionser vicesofot herci v


il engi neeri
ngwor ks
nowher eel secl assi f i
ed
995429 Ser v icesi nv olv ingr epai r,alter at i
ons, additions, r
eplacement s,
renov ation, mai ntenanceorr emodel li
ngoft heconst ruct i
ons
cov er edabov e
Group99543 Sitepr epar at i
onser vices
995431 Demol iti
onser v ices
995432 Sitef or mat ionandcl ear anceser v
icesi ncludi ngpr epar ation
ser v icest omakesi tesr eadyf orsubsequentconst r
uct i
on
wor k, testdr il
li
ngandbor i
ngandcor eextract ion,diggingof
trenches
995433 Excav at i
ngandear thmov ingser vices
995434 Wat erwel ldr i
lli
ngser vicesandsept icsyst em i nstall
ation
ser v ices
995435 Ot hersi tepr epar at ionser v icesnowher eelsecl assifi
ed
995439 Ser v icesi nv olv ingr epai r,alter at i
ons, additions, r
eplacement s,
mai nt enanceoft heconst ruct ionscov eredabov e
Group99544 Assembl yander ect ionofpr ef abricatedconst ructi
ons
995441 Inst al lation, assembl yander ect i
onser vi
cesofpr efabricat ed
bui ldi ngs
995442 Inst al lation, assembl yander ect i
onser vi
cesofot her
pref abr icat edst ruct uresandconst ructi
ons
995443 Inst al lationser vicesofal lty pesofst reetfur niture(suchas
busshel t ers, benches, telephoneboot hs,publ i
ct oil
ets, and
thel ike)
995444 Ot herassembl yander ect ionser vicesnowher eelsecl assi fi
ed
995449 Ser v icesi nv olv ingr epai r,alter at i
ons, additions, r
eplacement s,
mai nt enanceoft heconst ruct ionscov eredabov e
Group99545 Speci alt radeconst ruct ionser vi
ces
995451 Piledr ivingandf oundat ionser v i
ces
995452 Bui ldi ngf rami ngandr ooff rami ngser vi
ces
995453 Roof i
ngandwat erpr oof ingser v i
ces
995454 Concr et eser vices
995455 Str uct ur al st eel er ect ionser v ices
995456 Masonr yser vices
995457 Scaf fol dingser v i
ces
995458 Ot herspeci al tradeconst ruct ionser vicesnowher eelse
classi fied
995459 Ser v icesi nv olv ingr epai r,alter at i
ons, additions, r
eplacement s,
mai nt enanceoft heconst ruct ionscov eredabov e
Group99546 Inst al lationser v ices
995461 Elect rical i
nst allat i
onser vicesi ncludingEl ect ri
cal wiri
ngand
fit
t i
ngser vices, fireal ar mi nst al l
ationser vices, burglaral arm
sy st em i nst all
at ionser v ices
995462 Wat erpl umbi nganddr ainl ay ingser vices
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995463 Heat ing, v


entilati
onandai rcondi t
ioningequipmenti nstal
lati
on
services
995464 Gasf i
ttinginstall
at ionser vices
995465 Insulationser vices
995466 Liftandescal atori nstallationser vi
ces
995468 Otheri nstall
ationser vicesnowher eelseclassified
995469 Ser vi
cesi nvolv i
ngr epai r,alterat
ions, addit
ions,repl
acement s,
mai ntenanceoft hei nstal l
at i
onscov eredabov e
Group99547 Bui l
dingcompl etionandf inishi
ngser vi
ces
995471 Glazingser vi
ces
995472 Plasteringser v i
ces
995473 Paintingser vices
995474 Floorandwal ltil
i
ngser vices
995475 Otherf loorlay i
ng, wal lcov er i
ngandwal lpaper i
ngservi
ces
995476 Joiner yandcar pent ryser v
ices
995477 Fenci ngandr aili
ngser vices
995478 Otherbui l
dingcompl etionandf ini
shingser vicesnowher eelse
classified
995479 Ser vi
cesi nvolv i
ngr epai r,alterat
ions, addit
ions,repl
acement s,
mai ntenanceoft hecompl et i
on/fi
nishingwor kscov er
ed
abov e
Headi
ng9954:Const
ruct
ionServices:Expl anat oryNot est otheSchemeofCl assi
fi
cat i
on
9954Const
ruct
ionser vices:
Thi
sheadi
ngincludes:
(i
)   Generalconstructi
onservi
cesforal
lcomplet
econstr
ucti
ons.
i
(i
)   Speci
alizedconst r
uct
ionservcesi
i .
e.,
servi
cesr
elat
edtopartsofbui
ldi
ngs
orci
vilengineeri
ngwor ks,
rat
herthanthecompl
eteconstr
uct
ionobj
ect.

99541Gener
alconst
ruct
ionser
vicesofbui
ldi
ngs.
995411Gener alConstruct
ionser
v i
cesofsingl
edwelli
ngormultidwel
li
ngormul ti
-st
ori
ed
resi
denti
albuil
dings
Thisser
vicecodei ncl
udes
i
()   Constructi
onservicesofsingl
edwel l
ingormult
idwel l
ingr
esident
ial
bui
ldings.
(i
i)   Constructi
on servi
ces ofsingl
e stori
ed ormult
i-
stori
ed r
esident
ial
bui
ldings.

995412GeneralConstructi
onservi
cesofot herr esidenti
albui
ldings
Thi
sservi
cecodei ncl
udes
(i
)   constructi
onser v
icesofr esident
ialbuildingsforcommuni t
ies,incl
uding
resi
dencesf ortheelder
ly,student
s,chi l
drenandot hersocialgroupssuch
asr eti
rementhomes,host els,fr
aternityhomes,or phanages,homel ess
164|Page
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shel
ter
set
c.

995413Generalconstructi
onser vi
cesofindustr
ialbuil
dings
Thi
sservi
cecodei ncl
udesconst ructi
onservi
cesof:
(i
)   buil
dings used f orpr oducti
on and assembl y act
ivi
ti
es ofi ndust
ri
al
establi
shment s
i
(i
) f actori
es,pl
antsandwor kshops
(i
ii
)   agricult
uralbui
ldi
ngs, i
ncludi
ngsil
osandot herstor
agefacil
i
ties
Thi
sservi
cecodedoesnoti nclude:
-   const r
ucti
on servicesofmi ni
ng faci
li
ti
es,cf.
995425
-   const r
ucti
on ser vi
ces of power pl ants,cf.
995426

995414Gener alconst ructi


onservicesofcommer cialbui
ldings
Thisser
vicecodei ncludesconst r
uctionser vi
cesofcommer cialoradminist
rat
ivebui
l
dings
suchas:
(i)   buil
dingsusedpr i
mar i
lyinthewhol esaleandr et
ai lt
rades;
(i
i)   shoppingcent r
es,shoppingmal l
s,departmentst ores,detachedshopsand
boutiques,indoormar ketset c.;
i
(i
i)   warehouses;
i
(v)   exhibit
ionhal l
s;
(v)   off
icebui l
dingsandbankbui ldi
ngs;
v
(i)   ai
r,railorroadt r
ansporttermi nals;
(vi
i)   parkinggar agesandpet rolandser vicestati
ons.

995415Gener alconst ructionser vicesofot hernon- residentialbuil


dings
Thisser
vicecodei ncludesconst ruct i
onser vi
cesfor:
( i
)   publ icent ertai
nmentbui ldingssuchasci nemas,t heatres,concer thal l
s,
dancehal lsandni ghtclubs;
(ii
)   hot els,mot els,i
nns, hostel sandsi mi l
arbui l
dings;
(iii
) r est aurant s;
(iv)   educat ionalbui l
di ngs such as school s,col leges,uni versi
ties,librari
es,
archi vesandmuseums;
(v)   heal th-relat edbui ldingssuchashospi t
als,clinicsandsanat or i
a,incl
uding
veter inar ycl i
nics;
(v i
) i ndoorspor tsorr ecreati
oni nstall
ati
ons( icer i
nks,gy mnasi a,indoortennis
cour ts, gener al
-pur posespor tshalls,boatsheds, boxingri
ngs, etc.;
(vii
)   conv entionandcongr esscent res;
v
(iii
) r eli
gi ousbui l
dings;
(ix)   prisonbui ldings; l
awcour ts, parl
iamentbui ldi
ngs;
(x)   non- resi dent ialfarm bui l
dings;
(xi)   communi cation bui l
dings ( radio and t el
ev isi
on br oadcast bui l
dings,
165|Page
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telephoneexchangebuil
dings,
tel
ecommunicati
onscentr
esetc.
);
Thisserv
icecodedoesnoti ncl
udeconstruct
ionser
vicesforout
doorsport
sandr
ecr
eat
ion
faci
li
ti
es,cf.995427

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CHARTEREDACCOUNTANTS

Group  
99611
996111 Serv
icespr
ovi
dedf
oraf
eeorcommi
ssi
onoroncont
ractbasi
sonwhol
esal
e
tr
ade
Gr
oup99621 
996211Ser
vicespr
ovi
dedf
oraf
eeorcommi
ssi
onoroncont
ractbasi
sonr
etai
ltr
ade

9963 ACCOMMODATI
ON,
FOODANDBEVERAGESERVI
CES
Group Accommodat
ionser
vices
99631
996311 Room oruni
taccommodat
ionser
vicespr
ovi
dedbyHot
els,
Inn,
GuestHouse,
Club
andt
hel i
ke
996312 Campsi
teser
vices
996313 Recr
eat
ional
andv
acat
ioncampser
vices
Group Ot
heraccommodat
ionser
vices
99632
996321 Room oruni
taccommodat
ionser
vicesf
orst
udent
sinst
udentr
esi
dences
996322 Room oruni
taccommodat
ionser
vicespr
ovi
dedbyHost
els,
Camps,
Pay
ingGuest
andt
hel i
ke
996329 Ot
herr
oom oruni
taccommodat
ionser
vicesnowher
eel
secl
assi
fi
ed
Group Food,edibl
e pr
epar
ati
ons,al
cohol
ic and non-
alcohol
ic bev
erages ser
ving
99633 ser
vices
996331 Servi
cesprovi
dedbyr estaurants,caf
esandsimil
areati
ngf
aci
l
iti
esi
ncl
udi
ng
takeawayser
vices,
room ser
vicesanddoordel
i
ver
yoffood
996332 Ser
vicesprovi
dedbyHot el
s,Inn,GuestHouse,Clubandt
hel
i
kei
ncl
udi
ngr
oom
ser
vices,
takeawayser
vicesanddoordeli
ver
yoff ood
996333 Ser
vicespr
ovi
dedi
ncant
eenandot
hersi
mil
arest
abl
i
shment
s
996334 Cat
eri
ng Ser v
ices in exhi
bit
ion hal
l
s, ev
ent
s, mar
ri
age hal
l
s and ot
her
out
door/
indoorfunct
ions
996335 Cat
eri
ngser
vicesi
ntr
ains,
fli
ght
sandt
hel
i
ke
996336 Pr
eparati
onorsuppl
yser
v i
cesoffood,edibl
epreparat
ions,al
cohol
i
candnon-
al
coholi
cbev
eragest
oai
rl
inesandothert
ranspor
tat
ionoperator
s
996337 Ot
hercont
ractf
oodser
vices
996339 Otherfood,edi
bleprepar
ati
ons,al
cohol
i
candnon-
alcohol
i
cbev
eragesser
ving
servi
cesnowhereel
seclassi
fi
ed

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CHARTEREDACCOUNTANTS

HEADI
NG9972:REALESTATESERVI
CES:CLASSI
FICATI
ONOFSERVI
CES
Sect
ion,
Headi
ngorGr
oup Ser
viceDescr
ipt
ion
HEADI
NG9972 REALESTATESERVI
CES
Gr
oup99721 Realest
ateser
vicesi
nvol
vi
ngownedorl
easedpr
oper
ty
997211 Rentalor leasi
ng ser
vices i
nvol
vi
ng own or l
eased
resi
dent
ial
propert
y
997212 Rentalorleasingser
vicesi
nvol
vi
ngownorl
easednon-
resi
denti
alproper
ty
997213 Tr
adeser
vicesofbui
l
dings
997214 Tr
adeser
vicesoft
ime-
shar
epr
oper
ti
es
997215 Tr
adeser
vicesofv
acantandsubdi
vi
dedl
and
Gr
oup99722 Realest
ateserv
icesonaf
eeorcommi
ssi
onbasi
soron
contr
actbasi
s
997221 Propert
ymanagementser v
icesonaf
eeorcommi
ssi
on
basisoroncont
ractbasi
s
997222 Buil
ding sal
es on a f
ee orcommi
ssi
on basi
s oron
contr
actbasis
997223 Landsal
esonaf
eeorcommi
ssi
onbasi
soroncont
ract
basi
s
997224 Realestat
eappraisalser
vicesonaf eeorcommissi
on
basisoroncont
ractbasi
s
Headi
ng9972:RealEst
ateSer
vices:Expl
anat
oryNotestotheSchemeofCl
assi
fi
cati
on
9972Realest
ateser
vices
99721Realest
ateser
vicesi
nvol
vi
ngownedorl
easedpr
oper
ty
997211Rentalorleasi
ngserv i
cesi nvolvi
ngownorl easedresidenti
alpropert
y
Thi
sserv i
cecodei ncl
udesr entalorl easi
ngser v
icesconcerningresidenti
alproper
ti
esby
ownersorleaseholdershouses,f lat
s,apartmentbuildi
ngs,mul t
ipl
e-usebuildi
ngsthatar
e
pri
mari
lyresi
denti
al,r
esi
dentialmobi l
ehomesi t
es.
Thi
sservicecodedoesnotinclude:
-  accommodat i
on services prov i
ded byoper at
ing hotel
s,mot els,rooming
houses,
school dor
mi t
ories,campsi t
esandot herl
odgingplaces,cf.
99631

997212Rent
alorleasingservi
cesinvol
vingownorleasednon-r
esidenti
alpr
operty
Thi
sservi
cecodeincludes:
- rent
alorl easingser
vicesconcerni
ngindustr
ial
,commer cialorothernon-
resi
dent
ialbuildi
ngsorpropert
ybyownersorleasehol
ders,suchasfact
ori
es,

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offi
cebui l
dings,warehouses,t heat
res,convent
ioncentr
es,exhi
bit
ionhall
s
and mul tipl
e-use buil
dings thatar e pri
mar
ilynon-
resi
denti
al;agr
icul
tur
al,
forestryandsi mil
arproperti
es.
 r
- entalorleasingofcar avansites,l
ock-upgar
agesorotherpl
acesforparki
ng
vehicles,bythemont hory ear

997213Tr adeserv
icesofbuildings
Thi
sservicecodeincludes:
-  salesonownaccountofbui ldingsandassoci
atedlandincaseswher
ethe
salesaretreatedassal esoft radi
ngstockbyt hesel
ler
,butnotsal
esof
propert
ywher ethesalesaredisposal
softhefi
xedassetsoft
hesel
li
nguni
t

  sal
- es ofhouses wi t
h associat
ed land,mult
ipl
e-dwel
l
ing bui
ldi
ngs wi
th
associatedlandandi ndiv
idualdwell
i
nguni t
swi
thi
nsuchbuildi
ngs,suchas
indiv
idualapartmentsorcondominiums
Not
e:Suchproper t
ycaneitherbeleasehol
dorfreehol
d
Thi
sserv
icecodedoesnoti ncl
ude:
  sal
- es of v acant land, cf.
997215

997214Tradeser
vicesoftime-shar
epr
oper
ti
es
Thi
sservi
cecodeincludessal
eonownaccountoft
ime-
shar
epr
oper
ti
es.
997215Tr adeservicesofv acantandsubdividedland
Thi
sservicecodei ncludes:
-  salesonownaccountofv acantresident
ialornon-
resi
dent
iallandi
ncases
wheret hesal esar etreat
edassal esoft radi
ngstockbyt hesell
er.Such
vacantlandcani ncludesubdivi
dedv acantland.

99722Realest
ateser
vicesonaf
ee/
commi
ssi
onbasi
sorcont
ractbasi
s
997221Pr opert
ymanagementser vi
cesonaf ee/ commi ssi
onbasi sorcontr
actbasi s
Thi
sservicecodei ncl
udes:
-  managementser v
ices concer ning r
esident i
al,indust r
ialand Commer cial
propert
ies,onaf eeorcont r
actbasi s
-  managementser vi
cesconcer ningresident i
almobi l
ehomesi t
es
-  managementser vi
cesconcer ningdwel l
ingsi njointowner ship
-  managementser vi
cesconcer ningagricultural,
forestryandsi mil
arproper
ties
-  managementser vicesconcer ningbui l
dingsorpr opert
iesusedonat ime-
sharebasis
Thi
sservicecodedoesnoti nclude:
-  sportsandr ecr
eationalsportsfacil
it
yoper ationser vi
ces, cf.
99652
-  operati
onofot herr ecreat
ionandamusementser v
icef acil
it
iesn.e.
c.,
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

cf
.999699

997222Bui l
dingsal esonaf ee/commissionbasisorcont r
actbasis
Thi
sservicecodei ncl udes:
- r ealestateagencyandbr okerageser v
icesrel
atedtobui l
dings,andsimil
ar
i
ntermedi ationservicesinvol
vi
ngbuy ing,sel
li
ngandr ent
ingofbui l
dingsand
associatedl and,onaf eeorcontractbasis
Thi
sservicecodedoesnoti nclude:
-  saleofl andonaf eeorcont ractbasis,cf.
997223

997223Landsal esonaf ee/commi ssionbasisorcontractbasis


Thi
sservi
cecodei ncludes:
- realestateagencyandbr okeragehouseserv i
cesrelat
edtot hesal
eofvacant
land,andsi mil
arinter
mediationservi
cesinvol
vingbuying,sell
i
ngandrenti
ng,
non-residenti
alorresi
denti
al,onafeeorcont r
actbasis

997224Realestateappr ai
salservi
cesonaf ee/commissi
onbasisorcontractbasi
s
Thi
sservicecodeincl
udes:
-  apprai
salofresident
ialbuil
dingsandl and,
non-r
esi
dent
ialbui
ldi
ngsandl and,
andresi
denti
al andnon-resi
dential
vacantlandonafeeorcontractbasis

NOTIFIEDRATESFORSERVI
CESUNDERNOTIFICATIONNOS.8&9-
INTEGRATEDTAX(
RATE),DATED28-6-
2017
Chapter,Secti
on, Descr
ipti
onofSer
vices IGST Condit
ion
Headi
ng, Groupor
Ser
viceCode
(Tarif
f)
(1) (2) (3) (
4)
Heading 9988 i
()   Servi
cesbywayofj obwor ki nrelati
ont o— 5 -
(Manuf act
urin  ( a)pri
nti
ngofnewspaper s;
g serviceson  ( b)texti
les and texti
le product sf al
li
ng
physical underChapt ers 50 to 63 i nt he First
i
nputs Scheduletot heCustomsTar i
ffAct ,1975
(goods) (51of1975);
owned by  ( c)allpr oducts,othert han di amonds,
others) fal
li
ng under Chapt er 71 i nt he First
Scheduletot heCustomsTar i
ffAct ,1975
(51of1975);
 ( d)print
ing ofbooks ( i
ncluding Br ail
le
books),j
ournalsandperiodical
s;

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CHARTEREDACCOUNTANTS

 ( da)pr i
nt ing ofal lgoods f alli
ng under
Chapt er48or49,whi chat tractI GST@ 5
percentorNi l;
 ( e)pr ocessi ngofhi des,ski nsandl eather
fall
ing under Chapt er 41 i nt he Fi rst
Schedul et ot heCust omsTar iffAct ,1975
(51of1975) ;
 ( ea)manuf acture ofl eathergoods or
footwearf alli
ngunderChapt er42or64i n
theFi rstSchedul et ot heCust omsTar iff
Act, 1975( 51of1975)r espect ively;
 ( f)allf oodandf oodpr oduct sf all
ingunder
Chapt ers1t o22i nt heFi rstSchedul et o
theCust omsTar iffAct ,1975( 51of1975) ;
 ( g)al lpr oduct sfallingunderChapt er23i n
theFi rstSchedul et ot heCust omsTar iff
Act, 1975( 51of1975) , exceptdogandcat
foodputupf orr etai lsalef alli
ngunder
tari
ffi tem 23091000oft hesai dchapt er;
 ( h) manuf act ure of cl ay br icks f alli
ng
undert ariffi tem 69010010i nt heFi rst
Schedul et ot heCust omsTar iffAct ,1975
(51of1975) ;
 ( i)manuf act ureofhandi cr
aftgoods.
  Explanat ion. —Thet er m" handi craftgoods"
shallhav et hesamemeani ngasassi gned
toi ti nt he Not ificat ion No.32/ 2017-
Cent ralTax,dat ed t he 15t h Sept ember ,
2017 publ ished i nt heGazet teofI ndia,
Extraor dinar y,Par tI I,Sect ion 3,sub-
sect i
on ( i)v ide numberG. S. R.1158( E),
dated t he 15t h Sept ember , 2017 as
amendedf rom t i
met ot ime.
Expl
anat
ion.—[* **]
(i
a)   Serv i
cesbywayofj obwor ki nr elati
on 12 -
to—
 ( a)manuf act ureofumbr ell
a;
 ( b)pr inting ofal lgoods f alli
ng under
Chapt er48or49, whi chat tractI GST@ 12
percent .

i
(b)   Serv
icesbywayofjobwor ki
nrel
ati
onto 1.
5 -
di
amondsf al
li
ngunderChapt
er71inthe
Fi
rstSchedul
etotheCustomsTari
ffAct
,
1975(51of1975)
;
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

i
(c)   Servicesbywayofj obworkinr elat
iont o 18 -
busbodybui ldi
ng;
  Explanation.—Fort he purposes of t his
entr
y ,thet erm" busbodybui l
ding"shall
i
ncludebui ldingofbodyonchassi sofany
vehi
cl efall
ingunderchapter87i ntheFirst
Schedul etotheCust omsTariffAct,1975.

i
(d)   Serv
icesbywayofj obwor
kot
hert i
han()
, 12 -
(i
a),
(ib)and(
ic)above;

i
(i
)   Servi
ces by way ofany t r
eatmentor 5 -
processongoodsbel ongingt oanother
person,i
nr elati
onto—
 ( a)pri
nti
ngofnewspaper s;
 ( b)pr i
nti
ng ofbooks ( including Br
ail
le
books),j
our nalsandperi
odi cals;
 ( c)pr i
nti
ng ofal lgoods f al
li
ng under
Chapter48or49,whi chat tractIGST@ 5
percentorNi l
.

i
(i
a)   Servi
ces by way ofany t r
eatmentor 12 -
processongoodsbel ongingtoanother
person,inr
elat
iont
oprint
ingofallgoods
fal
li
ng underChapter48 or49,whi ch
attr
actIGST@ 12percent.

i
(i
i)   Tai
lori
ng 5 -
ser
vices.

i
(v)   Manufact
uri
ngservicesonphy si
cali
nputs 18 -
(
goods)ownedbyot hers,ot
herthan(i)
,
i
(a)
,(i
b),i
(c)
,(i
d),
(ii
),(i
ia)and(i
ii
)above.

Heading9988 Servi
cesbywayofsl aughteri
ngofani mals. Ni
l Ni
l
Heading9988 Servi
cesbywayofpr e-condi
tioning,
pre-cooli
ng, Ni
l Ni
l
oranyother ri
pening,waxing,r
etailpacki
ng, l
abel
li
ngoff rui
tsand
Headingof vegetableswhichdonotchangeoral tertheessenti
al
Secti
on8and characteri
sti
csofthesai dfr
uitsorvegetables.
Secti
on9
Heading9988 Servi
cesprov
idedbytheNationalCent
reforCol
dChai
n Ni
l Ni
l
orHeading Devel
opmentundertheMinistr
yofAgricul
tur
e,
9992 Cooperati
onandFarmer'
sWel far
ebywayofcoldchai
n
knowledgedi
sseminat
ion.
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CHARTEREDACCOUNTANTS

CLASSIFI
CATI
ONOFSERVI
CES[
SERVI
CESOTHERTHANDESCRI BEDABOVEARETAXABLEAT18%]
Section, Ser
viceDescr
ipt
ion
Headingor
Group
HEADING MANUFACTURINGSERVI
CESONPHYSICALINPUTS( GOODS)OWNEDBY
9988 OTHERS
Group Food,
bever
ageandt
obaccomanuf
act
uri
ngser
vices
99881
998811 Meatpr ocessingservices
998812 Fi
shpr ocessingservices
998813 Frui
tandv egetablespr ocessingservices
998814 Vegetableandani mal oilandf atmanuf act
uringservi
ces
998815 Dairyproductmanuf act ur
ingser vi
ces
998816 Otherfoodpr oductmanuf act
ur i
ngser vi
ces
998817 Preparedanimal feedsmanuf acturi
ngser v
ices
998818 Beveragemanuf acturingser v
ices
998819 Tobaccomanuf acturi
ngser vi
cesnowher eelseclassi
fi
ed
Group Textil
e,wearingappar elandl eathermanuf actur
ingservi
ces
99882
998821 Text
il
emanufactur
ingservices
998822 Weari
ngapparelmanufacturi
ngservices
998823 Leat
herandl
eatherproductmanuf acturi
ngser
vices
Group Woodandpapermanuf actur i
ngservices
99883
998831 Woodandwoodpr oductmanufact
uri
ngserv
ices
998832 Paperandpaperproductmanufact
uri
ngservi
ces
Group Petr
oleum,chemicalandpharmaceuti
calpr
oductmanuf
act
uri
ngser
vices
99884
998841 Cokeandr efi
nedpetrol
eum pr
oductmanufacturi
ngservi
ces
998842 Chemicalproductmanufact
uri
ngservi
ces
998843 Pharmaceuticalpr
oductmanufact
uri
ngservi
ces
Group Rubber,pl
ast i
candothernon-
metall
icmineralproductmanuf
act
uri
ngser
vice
99885
998851 Rubberandpl asti
cproductmanuf act
uri
ngservi
ces
998852 Pl
asticproductmanuf act
uringservi
ces
998853 Othernon-met al
l
icmineralproductmanufact
uri
ngser
vices
Group Basicmet almanufacturi
ngser vi
ces
99886
998860 Basi
cmet al
manufactur
ingserv
ices
Group Fabr
icat
edmetalproduct,machiner
yandequi
pmentmanuf
act
uri
ngser
vices
99887
998871 Str
uctural
met al
product,
tank,
reservoirandsteam gener
atormanuf
acturi
ng
servi
ces
998872 Weaponandammuni ti
onmanuf act
uringservi
ces
998873 Otherfabr
icat
edmet alpr
oductmanuf actur
ingandmet al
treat
mentser
v i
ces
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CHARTEREDACCOUNTANTS

998874 Comput er ,
electr
oni
candopticalproductmanufact
uri
ngser
vices
998875 El
ectricalequipmentmanufacturi
ngserv i
ces
998876 General-purposemachiner
ymanuf acturi
ngservi
cesnowher
eel secl
assi
fi
ed
998877 Special-
pur posemachi
nerymanuf actur
ingserv
ices
Group Transpor tequipmentmanufacturi
ngser vi
ces
99888
998881 Motorv
ehicl
eandt r
ail
ermanufactur
ingservi
ces
998882 Ot
hertr
ansportequi
pmentmanuf act
uringservi
ces
Group Ot
hermanufacturi
ngservi
ces
99889
998891 Furnituremanuf acturingser v
ices
998892 Jewel ler
ymanuf actur i
ngser vi
ces
998893 I
mi tati
onj ewell
erymanuf acturi
ngservices
998894 Musi calinstr
umentmanuf acturi
ngservices
998895 Spor t
sgoodsmanuf acturingservices
998896 Gameandt oymanuf acturi
ngser vi
ces
998897 Medi calanddent alinstrumentandsuppl ymanufactur
ingser
vices
998898 Othermanuf act
uringser vicesnowher eelsecl
assifi
ed

HEADI
NG9987:MAI
NTENANCE,REPAI
RANDI NSTALLATI
ON(
EXCEPTCONSTRUCTI
ON)
SERVI
CES:NOTI
FIEDRATESFORSERVI
CES
Chapter, Descr
ipt
ionofGoods CGST SGST/
U I
GST Condi
ti
on
Secti
on, TGST
Heading,
Groupor
Servi
ce
Code
(
Tari
ff)
(
1) (
2) (
3) (
4) (
5) (
6)
Headi
ng (i
)Ser vi
ces bywayofhouse- ng, 2.
keepi 5 2.
5 5 Prov ided
9987 such as pl umbi ng,carpenter
ing,et c. thatcr edi
t
  wheretheper sonsuppl y
ingsuchser v
ice of i nput
thr
oughel ect
roniccommer ceoper at
ori s tax
notl i
abl
ef orr egist
rat
ion undersub- char ged
secti
on( 1)ofsect ion22oft heCent ral on goods
GoodsandSer vi
cesTaxAct ,2017 and
services
has not
been
taken
[Please
refer t o
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RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

Notes
i
4(v).
]
(i
a)Mai nt
enance, repairoroverhaul 2.
5 2.
5> 5 -
servi
cesinr espectofai r
craft
s,air
craft
enginesandot herai r
craftcomponent sor
part
s
(ii
)Mai ntenance,r epairandi nstal
lat
ion 9 9 18 -
(except const ructi
on) ser vi
ces, other
than( i
)and( ia)abov eandent r
ygi ven
below :Headi ng No.9954 or9983 or
9987.
Heading Service by way of const r
uction or 9 9 18 -
9954 engineering or i nst al l
ation or ot her
or9983or technicalservices, pr ov idedi nrelationof
9987 setti
ngupoff ollowi ng, —
(a)  Bio-gaspl ant
(b)  Solarpowerbaseddev i
ces
(c)  Solar power gener ating
system
(d)  Wi nd mi l
ls, Wi nd Oper ated
Electri
ci tyGener ator(WOEG)
(e)  Wast e t o ener gy
plants/dev i
ces
(f)  Ocean wav es/t i
dal wav es
energydev ices/ pl ant
s
Explanation.—Thi sent ryshal lber eadi n
conjunctionwi thser i
alnumber234of
Schedul eIoft heNot ificationNo.1/ 2017
-I
ntegratedTax( Rat e),publ i
shedi nt he
Gazet t
eofI ndi a,Ext raor dinary,Par tI I
,
Section 3,Sub- sect ion ( i
)dat ed 28t h
June,2017 v ide GSR number666( E)
dated28t hJune, 2017.
HEADI NG9987:MAI
NTENANCE,
REPAIRANDI NSTALLATION( EXCEPTCONSTRUCTI
ON)SERVI
CES:
CLASSI
FICATIONOFSERVICES
Section, Ser
viceDescr
ipti
on
Headingor
Group
HEADING MAINTENANCE, REPAI
RANDI NSTALLATI ON(EXCEPTCONSTRUCTI ON)
9987 SERVICES
Group Maintenanceandrepai
rservi
cesoff abr
icatedmetalproducts,machiner
yand
99871 equipment
998711 Maintenanceandrepai
rser
vicesoffabri
catedmetalproducts,exceptmachi
ner
y
andequipment

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41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

998712 Maint
enanceandrepairser
vicesofofficeandaccount i
ngmachi nery
998713 Maint
enanceandrepairser
vicesofcomput ersandper i
pheralequipment
998714 Maint
enanceandrepairser
vicesoftranspor tmachineryandequi pment
998715 Maint
enanceandrepairser
vicesofelect r
icalhouseholdappli
ances
998716 Maint
enanceandrepairser
vicesoftelecommuni cati
onequipment sand
appar
atus
998717 Maint
enanceandrepairser
vicesofcommer ci
alandindustr
ialmachinery
998718 Maint
enanceandrepairser
vicesofelev atorsandescalator
s
998719 Maint
enanceandrepairser
vicesofothermachi neryandequipment s
Group Repai
rservi
cesofothergoods
99872
998721 Repai
rservi
cesoff ootwearandl eat
hergoods
998722 Repai
rservi
cesofwat ches, clocksandj eweller
y
998723 Repai
rservi
cesofgar ment sandhousehol dtexti
les
998724 Repai
rservi
cesoff urniture
998725 Repai
rservi
cesofbi cycles
998726 Maint
enanceandr epai rservicesofmusi cali
nstrument
s
998727 Repai
rservi
cesforphot ographicequipmentandcamer as
998729 Maint
enanceandr epai rservicesofot hergoodsnowher eel
secl
assi
fi
ed
Group I
nstal
lat
ionserv
ices( ot herthanconst r
uct i
on)
99873
998731 Install
ationser
vicesoffabr i
cat edmet alproducts,
exceptmachi neryand
equipment
998732 Install
ationser
vicesofindust rial,manufactur
ingandser vicei
ndustrymachi ner
y
andequi pment
998733 Install
ationser
vicesofofficeandaccount i
ngmachi neryandcomput ers
998734 Install
ationser
vicesofradio, televisi
onandcommuni cationsequipmentand
appar atus
998735 Install
ationser
vicesofprof essi onalmedicalmachineryandequi pment ,and
precisionandopt i
cali
nstrument s
998736 Install
ationser
vicesofelect r
ical machineryandappar atusnowher eelse
classifi
ed
998739 Install
ationser
vicesofothergoodsnowher eelseclassi
fied
Headi
ng9987:Mai
ntenance,
Repai
randI
nstal
lat
ion(
exceptConstr
uct
ion)Ser
vices:Expl
anat
oryNot
est
othe
SchemeofClassi
fi
cati
on
9987Mai ntenance, repai
randi nstall
ati
on(exceptconst ruction)ser vi
ces
99871Mai ntenanceandr epairservicesoffabricatedmet alpr oducts,machi ner
yand
equipment
998711Mai ntenanceandr epairser vi
cesoff abr i
catedmet alproducts,exceptmachi nery
andequi pment
Thisser vi
cecodei ncl
udesmai ntenanceandr epairservicesofi ndustr
ialboiler
s,steam
generators,auxi l
iar
y plantf oruse wi t
h st eam gener ator s,condenser s,economi zers,
superheaters,steam collect
orsandaccumul at
ors;nuclearr eactors(boil
erequipmentonl y),
steam gener at
or s,boil
erequipmentorv ariousi ndustr
ialsy stemsofpi pewor k;shopping

176|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

carts,materi
alshandli
ngequi pment ,etc.
,fori
nsti
tut
ions;part
sf ormarineorpowerboil
ers;
repairofmet altanks,reservoirsandcont ai
ner
s;repairofst eelshi
ppingdr ums;mobil
e
weldingrepair
.
Thisservicecodedoesnoti nclude:
-  maintenanceandr epai rservi
cesofdomest icboil
ersandbur ners,cf
.
995463
-  chimneycleani
ngser vices,cf.998536

998712Mai ntenanceandrepai
rservi
cesofofficeandaccountingmachi ner
y
Thisser v
ice code i
ncl
udesmai nt
enance and repai
rservicesofof f
ice and accounti
ng
machinery and equipment incl
uding photocopyi
ng machi nes,cal cul
ati
ng machi nes,
ty
pewritersanddoesnotincl
udeworkinvol
vingelect
ri
calwir
ing,cf.995461
998713Mai ntenanceandr epairser vicesofcomput ersandper i
pheralequipment
Thisserv i
cecodei ncludesmai nt enanceandr epai
rser vi
cesofcomput ersandcomput ing
machiner yandper i
pheralequipment ,suchasdeskt opcomput ers,laptopcomput er
s,hand-
heldcomput ers( PDA's),dedicatedcomput ert er
mi nals,comput erser v
ers,magneticdisk
dri
ves,flashdr i
vesandot herst oragedev i
ces,opt i
caldi skdrives( CD-RW,CD- ROM,DVD-
ROM,DVD- RW) ,print
ers,moni tor s,key boards,internalandext er
nalcomput ermodems,
scanners, i
ncludingbarcodescanner s, smartcar dreader s,v
irt
ualreali
tyhelmets,computer
proj
ectorsandcomput ert er
mi nalsl ikeaut omat i
ct ellermachines( ATM' s)
;point-
of-
sale
(POS)termi nals,notmechani call
yoper ated.
998714Mai nt enanceandr epai roft ranspor tmachi ner yandequi pment
Thi
sservicecodei ncludes:
(i
)  mai ntenanceandr epai rser vicesofmot orv ehicl
esl ikecar s,t rucks,v ansand
buses,i nv olving engi ne ov erhaul ,mot ort une- up,f uelsy stem r epairand
adjust ment ,st eeringgearr epairandadj ust ment ,suspensi onr epair,brake
repairandadj ustment ,t ransmi ssi onr epairandadj ustment ,exhaustsy stem
repair,cool ingsy st em r epai rincl udingwat erhoser eplacementandot her
mai ntenanceandr epai r ;
i
(i
)  schedul edf actor y-recommendedandpr ev entativemai ntenancei nspection
services;
(i
ii
)  electrical system r epai randbat terychar gingser vicesf ormot orcar s;
(i
v)  punct urer epai rser vices, wheel adj ustmentandbal ancingf ormot orcar s;
v
() r epairofi nnert ubesf orcar ,t ruckandbust y
r es;bodyr epai randsi mi lar
services f or mot or v ehi cles,i nv ol
ving door and l ock r epair,bumper
straighteni ng and r epai r,r epai nt i
ng,col l
ision r epair,wi ndow scr een and
windowr eplacementandot heraut omobi l
ebodyr epai r;
(vi
)  cleani ngandr out inemai nt enanceser vi
ces,suchasv ehiclel aundr yandcar -
washser v i
ces,under seal ing,pol i
shi ngandwaxi ngser vices,et c.
;aut omobi le
emer gencyr oadser vices; mot orcy clemai ntenanceandr epairandmot or
cy cle
body r epai r ser v i
ces i ncl uding speci alized br eakdown ser v i
ces f or
mot or cycles;mai nt enanceandr epai rser vi
cesf ort rail
ers,semit rai
lersand
othermot orv ehicl esn. e.c.i ncludi ngmot orhomes, travel t
rail
er sandcamper s
177|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

i
ncl udingr epairst odef ecti
vepar t
s;bodyr epairs,etc;
(vi
i
)  schedul ed, f
actor y-recommendedandpr eventati
v emai ntenanceser v
icesand
mai ntenanceandr epairoft helivi
ngaccommodat i
onofmot orhomes,t ravel
trai
lersandcamper s;mai nt
enanceandr epairserv i
cesofshi psandf loati
ng
platformsandst ructures,pleasureandspor ti
ngboat s,rail
wayandt ramway
l
ocomot ivesandr oll
ingstockandai r
craftandai rcraftengines.
Thisservicecodedoesnoti nclude:
 r
- ebuiltandr etreadedt yres
 r
- etailsalesser vicesoft yr
es, cf
.996211
 t
- echnical automobi leinspect i
onservices,cf.998346
  ai
- rportser v
ices,i ncludingmi normai ntenanceandr epair
,cf .
996761
Note:Ther epairandmai ntenanceser vi
cesmaybepai dbyt heowneroft hegoodsbei ng
repai
redorbyawar r
antyandmayi ncludelabour,partsandsuppl iesusedi nprov i
dingrepai
r
ormai nt
enanceser vi
ces.
998715Mai ntenanceandr epairser
v i
cesofelectri
calhouseholdappl i
ances
This ser
vice code i ncl
udes mai nt
enance and r epairservices forel ect
ri
calhousehold
appli
ancesl iker ef
rigerat
orsandf reezers,di
shwashi ngmachi nes,clotheswashingand
dryi
ngmachi nesoft hehousehol dtype,domest i
celectr
icalcookingandheat ingequi
pment,
vacuum cl eaners and ot hersmal ldomest i
c appli
ances and ot herhome and gar den
equipment.
Thisservi
cecodedoesnoti ncl
ude:
  mai
- ntenanceandr epai
rservicesfortel
evisi
ons,radioreceiver
s,CDpl ayer
s,
VCRset c.,cf.998716

998716Mai ntenanceandr epairser


v i
cesoftelecommuni cati
onequipmentandappar atus
Thisservi
cecodei ncl
udesmai nt
enanceandr epairser
vicesoftelevi
siontransmi t
ter
s,radio
tr
ansmi t
ter
s,wiredandwi relesstel
ephones,pager sandf axmachinesi ncl
udingconsumer
el
ectroni
cgoodsl iket
elevisi
on,radi
or ecei
vers,vi
deocasset t
erecorders(VCR) ,CDpl ayers,
household-
typevideocamer asandt heli
kebutdoesnoti ncl
uderepai
rser vi
cesf orel
ectrical
householdappli
ances,cf.998715.
998717Mai ntenanceandr epai rservicesofcommer ci
alandi ndustri
almachi ner y
Thi sservi
cecodei ncludesmai ntenanceandr epairservicesofengi nesandt urbi nes( except
aircraft
,vehi
cleandcy cleengines) ,pumpsandcompr essors,tapsandv alves,f urnacesand
furnace burners,lift
ing and handl ing equi pment ,non- domest i
c cooling and v entil
ation
equi pment,agricul
turalandf orestrymachi nery,machi net ool
s,machi neryf ormet allurgy
,
machi neryformi ni
ng, quarr
y i
ngandconst ructi
on, machi neryforfood,bev erageandt obacco
processing,machi neryf ortextil
e,appar elandl eatherpr oducti
on,machi ner yf orpaperand
paper boardproduction,weaponsandweaponssy stems,agr i
cult
ural
,for estryandgar den
tractorsandlawnmower s,othergener al
-purposemachi ner yandspecial-pur posemachi nery
n.e.c.
Thi sservi
cecodedoesnoti nclude:
178|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

  mai
- nt
enanceandrepai
rservi
cesofdomest
icboi
l
ersandbur
ners,
cf.995463
andel
evator
s,goodsli
ft
s,escal
ator
sandmovi
ngpavement
s,cf
.998718.

998718Mai nt
enanceandr epai
rservi
cesofel
evat
orsandescalat
ors
Thisserv
icecodeincludesmaintenanceandr
epairser
vicesofel
evat
ors(
li
ft
s),goodsl
i
fts,
escal
ator
sandmov i
ngpavement s.
998719Mai nt enanceandr epai rser vicesofot hermachi neryandequi pment
Thi
sservicecodei ncludes:
(i
)  mai ntenance and r epai r ser v
ices of medi cal, preci sion and opt i
cal
i
nst rument sl i
kei rradiation, electromedi calandel ectrother apeut i
cequi pment ,
such as magnet i
cr esonance i magi ng equi pment ,medi calul trasound
equi pment ,pacemaker s,hear ing ai ds,el ect r
ocardiogr aphs,el ectromedi cal
endoscopi c equi pment ,i r
radi ation appar atus,or thopaedi c and pr osthetic
dev i
ces,i nstrument sand appar atusf ormeasur i
ng,checki ng,t esting and
nav i
gat ing and ot her pur poses such as ai r
craft engi ne i nstrument s,
automot i
ve emi ssions t est i
ng equi pment , met eor ological i nstrument s,
phy sical,electricalandchemi calpr oper ti
estest i
ngandi nspect ionequi pment ,
surv eying i nstrument s,r adiation det ect i
on and moni toring i nstrument s,
professi onal phot ogr aphi c,cinemat ogr aphicandopt ical instrument s;
i
(i
) r epai r
, mai ntenanceandr ewi ndingser vicesofel ect r
icmot ors, generator sand
transf ormer s;mai ntenanceandr epai rser vi
cesofel ect ricit
ydi str
ibutionand
cont rolappar atus;mai ntenance and r epairser v
ices ofot herel ectri
cal
equi pmentn. e.c.;r epai roff ishing net s( also mendi ng) ,r opes,r iggings,
canv as and t ar ps, f ertil
izer and chemi cal stor age bags; r epair or
recondi tioning ofwooden pal lets,shi pping dr umsorbar rels,and si milar
i
tems; r
epai rofpi nbal lmachi nesandot hercoi n-
oper atedgames.

99872Repairser
vicesofothergoods
998721Repairservicesoffootwearandleathergoods
Thisser
vicecodeincludesspecial
i
zedrepairserv
icesoff
oot
wear
,luggageandhandbags.
998722Repai
rser
vicesofwat
ches,cl
ocksandjewell
ery
Thi
sservi
cecodei
ncludesr
epai
randalt
erat
ionser
vicesforwat
ches,
clocksandj
ewel
l
ery
.
998723Repai
rser
vicesofgar
ment sandhouseholdtext
il
es
Thi
sservi
cecodei
ncludesi
nvi
sibl
emending,r
epairorrenovat
ionofusedt
ext
il
egar
ment
s.
998724Repairser
vicesoffur
nitur
e
Thi
sservi
cecodei ncl
udesreupholst
eri
ng,r
efi
nishi
ng,r
epai
ri
ngandr
est
ori
ngoff
urni
tur
e
andhomefurnishi
ngs.
998725Repai
rser
vicesofbicycle
Thi
sservi
cecodei
ncludesrepairser
vicesofbi
cycl
es.
998726Mai
ntenanceandr
epai
rser
vicesofmusi
cali
nst
rument
s

179|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

Thisserv
icecodeincludesmaintenanceandrepai
rser
vicesofmusi
cali
nstr
uments,pi
ano-
tuni
ngser v
icesandtuningserv
icesforothermusi
cali
nstrument
s,r
est
ori
ngoforgansand
otherhi
stori
calmusi
cal i
nst
ruments.
998725Repai
rser
vicesforphot
ographicequipmentandcameras
Thi
sservi
cecodei
ncludesrepai
rser
vicesforphot
ographi
cequi
pmentandcamer
as.
998729Mai ntenanceandr epairserv
icesofot hergoodsn.e.c.
This servi
ce code i ncl
udes repairservices forhousehold art
icl
es and equi
pment,not
elsewherecl assif
ied,e.g.
,arti
clesforlighti
ngandot herpersonalandhouseholdgoods,
repairservi
cesf orarti
clesforsportandcampi ng,"
While-
you-wai
t"ser
vicessuchascutt
ing
ofkey s,
fit
ti
ngofheel s,plast
iccoati
ngofi dent
itycardsetc.
99873Install
ati
onser v
ices(otherthanconstructi
on)
Thisgroupi ncludesphy si
calplacement,configur
ati
on,set-
up,cal
i
brat
ionandt
est
ingof
properoperati
onofv ar
ioustypesofmachi ner
yandequi pment
.
998731 Instal
lat
ion services of fabr
icat
ed met alpr
oduct
s,except machi
nery and
equipment
Thisservi
cecodei ncl
udesi nst
all
ati
onoff abr
icat
edmetalpr
oduct
s,suchasreserv
oirs,
tanks,
steam generator
setc.
998732I nstal
lat
ionser vi
cesofi ndust rial
,manuf acturi
ngandser vi
ceindustr ymachiner
y
andequipment
Thisservicecodei ncludesi nstal
lationofmachi neryusedi nagr i
cultur
e,suchasmi lki
ng
machines,machineryusedi nmi ning,suchasmachi neryforsorting,separat
ing,washingor
crushi
ngofst oneandor es,machi neryusedi nmanuf act
uring,suchasmachi ner
yforfood
product
ion,texti
l
epr oduction,paperpr oducti
on,plasticandr ubberpr oducti
on,machi ner
y
forworkingonwoodormet al
sandi nstal
lat
ionofi ndustrialprocesscont rolequi
pment ,
machineryusedi nserviceindust r
ies,suchasmachi neryforrestaurantsandmachi neryand
equipmentforretai
lstores(exceptcashr egi
stersetc.)
.
998733Instal
lati
onser v
icesofof fi
ceandaccount i
ngmachi ner
yandcomputer
s
Thi
sser vi
cecodei ncl
udesi nstal
lati
onofcomput erhar dwareofmainf
rameandsi mi l
ar
computers,personalcomput ersandper i
pheralequipmentandsof twar
e,cashr egi
sters,
poi
nt-of
-sal
eterminals,ATMsandt icket
-i
ssui
ngmachi nes,butdoesnoti
ncl
udeinstal
l
ation
oftel
ecommuni cati
onandel ectr
icalwiri
ng,cf
.995461.
998734 Inst
all
ati
on serv
ices ofr adio,t
elevi
sion and communi
cat
ions equi
pmentand
apparat
us
Thi
sser vi
cecodeincl
udesi nst
all
ationoftelev
isi
onandr adi
otr
ansmi
tter
s,tel
ephoneset
s,
vi
deoandsoundr ecor
dingapparatus.
998735 Inst
all
ati
on services ofprofessionalmedicalmachineryand equipment,and
preci
sionandopti
calinstr
ument s
Thisservi
cecodei ncludesinstal
lat
ionofX- r
aymachines,elect
ro-
diagnost
icappar
atus,
st
eril
i
zers,ci
nematogr
aphicprojector
s,binocul
arsandtel
escopes.
998736I
nst
all
ati
onser
vicesofel
ect
ri
calmachi
ner
yandappar
atusn.
e.c.
180|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

Thi
sser v
icecodei
ncl
udesinst
all
ati
onofelectr
icmot
ors,gener
ator
sandt
ransf
ormer
sand
el
ectr
icalmachi
ner
ynotel
sewhereclassi
fi
ed.
998739I
nstal
lat
ionservi
cesofothergoodsn.e.
c.
Thi
sservi
ce code incl
udesinst
allat
ion ofhome theat
re systems and ot
herconsumer
el
ectr
oni
cs,
householdgoods,andgoodsnotelsewherecl
assif
ied.

181|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com
!Shr
eeGaneshayNamah !

RAJESHBHAUWALA&CO.
CHARTEREDACCOUNTANTS

Note:Thispubl i
cati
onhasbeenpr eparedf oreducati
onpurpose
only
,anddoesnotconstit
utepr
ofessi
onaladvice.Youshoul
dnotact
upont hei
nformati
oncontai
nedinthi
spublicati
onwithoutobt
aini
ng
specif
icpr
ofessi
onaladv
ice.

182|Page
B/1,3016,REGENTTEXTI LEMARKET,RI
NGROAD, SURAT
PH:(
O)0261-2311850,2311851/
75750-
41851,
75758-
41851( M)93747-21803
Emailraj
eshbhauwala@gmail.
com,Websi
te:www.r
ajeshbhauwal
a.com

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