{"id":7844,"date":"2022-07-18T03:13:07","date_gmt":"2022-07-18T02:13:07","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=7844"},"modified":"2022-07-18T03:44:39","modified_gmt":"2022-07-18T02:44:39","slug":"cbic-notifies-gst-rate-changes-for-goods-as-recommended-in-47th-gst-council-meeting","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/cbic-notifies-gst-rate-changes-for-goods-as-recommended-in-47th-gst-council-meeting\/","title":{"rendered":"CBIC notifies GST rate changes for Goods as recommended in 47th GST Council Meeting"},"content":{"rendered":"<p align=\"justify\">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 &amp; Corporate Affairs  Minister Smt. Nirmala Sitharaman.<\/p>\n<p align=\"justify\">Accordingly, The above  recommendations have been notified by CBIC vide <strong><a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/1657774635.pdf\">Notification  No.<\/a><\/strong> <a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/1657774635.pdf\"><em><strong>06\/2022- Central Tax (Rate) dated July 13, 2022<\/strong><\/em><\/a> <em>amending the<\/em> <em>Notification No. 1\/2017-Central  Tax dated June 28, 2017<\/em> in the following manner:<\/p>\n<p><strong>I. Schedule II &#8211; 2.5%<\/strong><\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\" width=\"100%\">\n<tr>\n<td width=\"5%\"><strong>S. No.<\/strong> <\/td>\n<td width=\"10%\">\n<p align=\"center\"><strong>Chapter \/ Heading<\/strong><\/p>\n<\/td>\n<td width=\"85%\">\n<p><strong>Description of Goods<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>1<\/strong><\/p>\n<\/td>\n<td width=\"101\" valign=\"top\">\n<p align=\"center\">0202,0203,<br \/>\n      0204,0205,<br \/>\n      0206,0207,<br \/>\n    0208,0209, 0210<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">All goods [other than fresh or chilled], pre-packaged    and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>2<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">0303, 0304, 0305, 0306, 0307, 0308, 0309<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">All goods [other than fresh or chilled],    pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"74\" nowrap valign=\"bottom\">\n<p align=\"center\"><strong>9A<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap valign=\"bottom\">\n<p align=\"center\">403<\/p>\n<\/td>\n<td width=\"85%\" nowrap valign=\"bottom\">\n<p align=\"justify\">Curd, Lassi, Butter milk, pre-packaged and    labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>11<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">406<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Chena or paneer, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>13<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">409<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Natural honey, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>16<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">504<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">[All goods [other than fresh or chilled],    pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>25<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">713<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Dried leguminous vegetables, shelled, whether or    not skinned or split, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>26<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">714<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">[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.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>30<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">8<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Dried makhana, whether or not shelled or peeled,    pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>45<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">10<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">All goods i.e. cereals, pre-packaged and    labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>46<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1001<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Wheat and meslin, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>47<\/strong><\/p>\n<\/td>\n<td width=\"101\" valign=\"top\">\n<p align=\"center\">1002<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Rye, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>48<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1003<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Barley, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>49<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1004<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Oats, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>50<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1005<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Maize (corn), pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>51<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1006<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Rice, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>52<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1007<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Grain sorghum, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>53<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1008<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Buckwheat, millet and canary seed; other cereals    such as Jawar, Bajra, Ragi, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>54<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">1101<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Wheat or meslin flour, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>55<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1102<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Cereal flours other than of wheat or meslin i.e.    maize (corn) flour, Rye flour, etc., pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>56<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1103<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Cereal groats, meal and pellets, including suji    and dalia, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>58<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1105<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Meal, powder, [Flour,] flakes, granules and    pellets of potatoes, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>59<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">1106<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Meal and powder of the dried leguminous    vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar    gum refined split &quot;0713&quot;], of sago or of roots or tubers of heading    0714 or of the products of Chapter 8, pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>91A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">1701 or 1702<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Jaggery of all types including Cane Jaggery (gur),    Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and    labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>98A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">1904<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>101A<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">2106 90<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>163<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">2706 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Tar distilled from coal, from lignite    or from peat <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>181B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">3006<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Ostomy appliances including pouch or flange,    stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore    tapes.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>182<\/strong><\/p>\n<\/td>\n<td width=\"101\" nowrap>\n<p align=\"center\">3101<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">All goods i.e. animal or vegetable fertilisers or    organic fertilisers , pre-packaged and labelled.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197A<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4107 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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&nbsp;&nbsp; <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197B<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4112 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197C<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4113 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197D<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4114 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Chamois (including combination chamois)    leather; patent leather and patent laminated leather; metallised leather. <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197E<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4115 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>215<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">5305 to 5308<\/p>\n<\/td>\n<td width=\"85%\" valign=\"top\">\n<p align=\"justify\">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.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>230<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">84 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Pawan Chakki that is Air Based Atta    Chakki <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>232<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8419 12 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Solar water heater and system <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>233<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8437 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"74\" rowspan=\"2\">\n<p align=\"center\"><strong>234A<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"101\" rowspan=\"2\">\n<p align=\"center\">84 or 85 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">E-waste <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>234C<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8509 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Wet grinder consisting of stone as    grinder <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>255A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">9021<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>264<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">Any chapter <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Biomass briquettes or solid bio fuel    pellets <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>II. Schedule II &#8211; 6%<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\" width=\"100%\">\n<tr>\n<td width=\"5%\"><strong>S. No.<\/strong> <\/td>\n<td width=\"10%\">\n<p align=\"center\"><strong>Chapter \/ Heading<\/strong><\/p>\n<\/td>\n<td width=\"85%\">\n<p><strong>Description of Goods<\/strong><\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>16<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">804<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Dates (soft or hard), figs,    pineapples, avocados, guavas , mangoes (other than mangoes sliced, dried) and    mangosteens, dried<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>65<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">3006<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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&nbsp;<strong>and Ostomy appliances<\/strong><\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>70<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">3215 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">All Goods, including printing ink,    writing or drawing ink and other inks, whether or not concentrated or solid,    fountain pen ink, ball pen ink <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>85B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4107<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>85C<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4112<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>85D<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4113<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>85E<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4114<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Chamois (including combination    chamois) leather; patent leather and patent laminated leather; metallised    leather<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>85F<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4115<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>120<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4811 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Aseptic packaging paper <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>125A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4905<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Maps and hydrographic or similar    charts of all kinds, including atlases, wall maps, topographical plans and    globes, printed<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>176B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">6815<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Fly ash blocks with 90 per cent. or    more fly ash content; Fly ash blocks<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>187<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8211 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Knives with cutting blades, serrated or    not (including pruning knives), other than knives of heading 8208, and blades    therefor <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>188<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8214 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Paper knives, Pencil sharpeners and    blades therefor <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>189<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8215 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Spoons, forks, ladles, skimmers,    cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or    tableware <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>192<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8413 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>193<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8414 20 10 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Bicycle pumps <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>194A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8419 12<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Solar water heater and system<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>195<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8414 90 12 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Parts of air or vacuum pumps and    compressors of bicycle pumps <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>197<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8433<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Harvesting or threshing machinery,    including straw or fodder balers; grass or hay mowers; parts thereof<\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>198<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8434 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Milking machines and dairy machinery <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>205<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8539 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">LED lamps <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>217<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">9017 20 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Drawing and marking out instruments;    Mathematical calculating instruments; pantographs; Other drawing or marking    out instruments <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>221<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">9021 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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 <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"64\" rowspan=\"2\">\n<p align=\"center\"><strong>226<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"101\" rowspan=\"2\">\n<p align=\"center\">9405 <\/p>\n<\/td>\n<td width=\"381\" rowspan=\"2\">\n<p align=\"justify\">LED lights or fixtures including LED    lamps <\/p>\n<\/td>\n<td width=\"2\">\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"2\" nowrap valign=\"bottom\"><\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>227<\/strong><strong> <\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">9405 <\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">LED (light emitting diode) driver and    MCPCB (Metal Core Printed Circuit Board) <\/p>\n<\/td>\n<td width=\"2\"><\/td>\n<\/tr>\n<\/table>\n<p>III. Schedule III &#8211; 9%<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\" width=\"100%\">\n<tr>\n<td width=\"5%\"><strong>S. No.<\/strong> <\/td>\n<td width=\"10%\">\n<p align=\"center\"><strong>Chapter \/ Heading<\/strong><\/p>\n<\/td>\n<td width=\"85%\">\n<p><strong>Description of Goods<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>30A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">2706<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Tar distilled from coal, from lignite    or from peat and other mineral tars, whether or not dehydrated or partially    distilled, including reconstituted tars<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>54C<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">3215<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\"><strong>All Goods, including printing ink, writing    or drawing ink and other inks, whether or not concentrated or solid, fountain    pen ink, ball pen ink<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>148<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4811<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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&nbsp;Other than aseptic packaging paper <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>157B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">4907<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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)<strong>; Cheques, loose or in book form<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>182D<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">6815<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>301A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8211<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Knives with cutting blades, serrated    or not (including pruning knives), other than knives of heading 8208, and    blades therefor<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>302A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8214<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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)&nbsp;other than paper knives, pencil sharpeners and    blades therefor <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>302B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8215<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Spoons, forks, ladles, skimmers,    cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or    tableware<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>317A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8413<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">(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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>317C<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8414 20 10<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Bicycle pumps<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>317D<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8414 90 12<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Parts of air or vacuum pumps and    compressors of bicycle pumps<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>328A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8433<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Machines for cleaning, sorting or    grading eggs, fruit or other agricultural produce, other than machinery of    heading 8437; parts thereof 8433 90 00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>328B<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8434<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Milking machines and dairy machinery<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>329A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">8437<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>371A<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">84 or 85<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">E-waste<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>IV. Schedule VI &#8211; 0.125%<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\" width=\"100%\">\n<tr>\n<td width=\"5%\"><strong>S. No.<\/strong> <\/td>\n<td width=\"10%\">\n<p align=\"center\"><strong>Chapter \/ Heading<\/strong><\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"center\"><strong>Description of Goods<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>1<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">7102<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Rough diamonds or simply sawn diamonds,    industrial or non-industrial<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>3<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">7104<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">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<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>V. Schedule VII &#8211; 0.75%<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"1\" width=\"100%\">\n<tr>\n<td width=\"5%\"><strong>S. No.<\/strong> <\/td>\n<td width=\"10%\">\n<p align=\"center\"><strong>Chapter \/ Heading<\/strong><\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"center\"><strong>Description of Goods<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>1<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">7102<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Goods other than those specified    against S. No. 1 in Schedule VI<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><strong>3<\/strong><\/p>\n<\/td>\n<td width=\"10%\">\n<p align=\"center\">7104<\/p>\n<\/td>\n<td width=\"85%\">\n<p align=\"justify\">Goods other than those specified    against S. No. 3 in Schedule VI&quot;;<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p align=\"center\"><strong><a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/1657774635.pdf\">Klick here for the copy of the Notification<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7844"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7844"}],"version-history":[{"count":4,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7844\/revisions"}],"predecessor-version":[{"id":7853,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7844\/revisions\/7853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}