Recently, The GST Council had made the recommendations relating to rate rationalisation and to remove Inverted duty structure in its 47th meeting held in Chandigarh on 28-29th June 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
Accordingly, The above recommendations have been notified by CBIC vide Notification No. 06/2022- Central Tax (Rate) dated July 13, 2022 amending the Notification No. 1/2017-Central Tax dated June 28, 2017 in the following manner:
I. Schedule II - 2.5%
| S. No. | Chapter / Heading |
Description of Goods |
1 |
0202,0203, |
All goods [other than fresh or chilled], pre-packaged and labelled. |
2 |
0303, 0304, 0305, 0306, 0307, 0308, 0309 |
All goods [other than fresh or chilled], pre-packaged and labelled. |
9A |
403 |
Curd, Lassi, Butter milk, pre-packaged and labelled. |
11 |
406 |
Chena or paneer, pre-packaged and labelled. |
13 |
409 |
Natural honey, pre-packaged and labelled. |
16 |
504 |
[All goods [other than fresh or chilled], pre-packaged and labelled. |
25 |
713 |
Dried leguminous vegetables, shelled, whether or not skinned or split, pre-packaged and labelled. |
26 |
714 |
[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen , whether or not sliced or in the form of pellets, pre-packaged and labelled. |
30 |
8 |
Dried makhana, whether or not shelled or peeled, pre-packaged and labelled. |
45 |
10 |
All goods i.e. cereals, pre-packaged and labelled. |
46 |
1001 |
Wheat and meslin, pre-packaged and labelled. |
47 |
1002 |
Rye, pre-packaged and labelled. |
48 |
1003 |
Barley, pre-packaged and labelled. |
49 |
1004 |
Oats, pre-packaged and labelled. |
50 |
1005 |
Maize (corn), pre-packaged and labelled. |
51 |
1006 |
Rice, pre-packaged and labelled. |
52 |
1007 |
Grain sorghum, pre-packaged and labelled. |
53 |
1008 |
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled. |
54 |
1101 |
Wheat or meslin flour, pre-packaged and labelled. |
55 |
1102 |
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled. |
56 |
1103 |
Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled. |
58 |
1105 |
Meal, powder, [Flour,] flakes, granules and pellets of potatoes, pre-packaged and labelled. |
59 |
1106 |
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split "0713"], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled. |
91A |
1701 or 1702 |
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled. |
98A |
1904 |
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled |
101A |
2106 90 |
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled. |
163 |
2706 |
Tar distilled from coal, from lignite or from peat |
181B |
3006 |
Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes. |
182 |
3101 |
All goods i.e. animal or vegetable fertilisers or organic fertilisers , pre-packaged and labelled. |
197A |
4107 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
197B |
4112 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 |
197C |
4113 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 |
197D |
4114 |
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. |
197E |
4115 |
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
215 |
5305 to 5308 |
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, [including coir pith compost, pre-packaged and labelled. |
230 |
84 |
Pawan Chakki that is Air Based Atta Chakki |
232 |
8419 12 |
Solar water heater and system |
233 |
8437 |
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof |
234A |
84 or 85 |
E-waste |
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer |
||
234C |
8509 |
Wet grinder consisting of stone as grinder |
255A |
9021 |
Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than hearing aids |
264 |
Any chapter |
Biomass briquettes or solid bio fuel pellets |
II. Schedule II - 6%
| S. No. | Chapter / Heading |
Description of Goods |
|
16 |
804 |
Dates (soft or hard), figs, pineapples, avocados, guavas , mangoes (other than mangoes sliced, dried) and mangosteens, dried |
|
65 |
3006 |
Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals, other than contraceptives and Ostomy appliances |
|
70 |
3215 |
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink |
|
85B |
4107 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
|
85C |
4112 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 |
|
85D |
4113 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 |
|
85E |
4114 |
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
|
85F |
4115 |
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
|
120 |
4811 |
Aseptic packaging paper |
|
125A |
4905 |
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
|
176B |
6815 |
Fly ash blocks with 90 per cent. or more fly ash content; Fly ash blocks |
|
187 |
8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor |
|
188 |
8214 |
Paper knives, Pencil sharpeners and blades therefor |
|
189 |
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
|
192 |
8413 |
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps |
|
193 |
8414 20 10 |
Bicycle pumps |
|
194A |
8419 12 |
Solar water heater and system |
|
195 |
8414 90 12 |
Parts of air or vacuum pumps and compressors of bicycle pumps |
|
197 |
8433 |
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof |
|
198 |
8434 |
Milking machines and dairy machinery |
|
205 |
8539 |
LED lamps |
|
217 |
9017 20 |
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments |
|
221 |
9021 |
Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids |
|
226 |
9405 |
LED lights or fixtures including LED lamps |
|
227 |
9405 |
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) |
III. Schedule III - 9%
| S. No. | Chapter / Heading |
Description of Goods |
30A |
2706 |
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
54C |
3215 |
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink |
148 |
4811 |
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 Other than aseptic packaging paper |
157B |
4907 |
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form |
182D |
6815 |
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included other than Fly ash bricks; Fly ash aggregates; Fly ash blocks |
301A |
8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor |
302A |
8214 |
Other articles of cutlery (for example, hair clippers, butchers or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) other than paper knives, pencil sharpeners and blades therefor |
302B |
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
317A |
8413 |
(a) Concrete pumps 8413 40 00; (b) other rotary positive displacement pumps 8413 60 (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps |
317C |
8414 20 10 |
Bicycle pumps |
317D |
8414 90 12 |
Parts of air or vacuum pumps and compressors of bicycle pumps |
328A |
8433 |
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof 8433 90 00 |
328B |
8434 |
Milking machines and dairy machinery |
329A |
8437 |
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof |
371A |
84 or 85 |
E-waste |
IV. Schedule VI - 0.125%
| S. No. | Chapter / Heading |
Description of Goods |
1 |
7102 |
Rough diamonds or simply sawn diamonds, industrial or non-industrial |
3 |
7104 |
Synthetic or reconstructed precious or semiprecious stones other than diamonds, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones other than diamonds, temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped |
V. Schedule VII - 0.75%
| S. No. | Chapter / Heading |
Description of Goods |
1 |
7102 |
Goods other than those specified against S. No. 1 in Schedule VI |
3 |
7104 |
Goods other than those specified against S. No. 3 in Schedule VI"; |