G S T Tariff (in 2 Volumes)

G S T Tariff (in 2 Volumes)

Volume 1

1. Division I: Concepts

• Chapter 1 Introduction to Classification
• Chapter 2 Important Aspects of Classification of Goods
• Chapter 3 Specific Issues in GST Classification of Goods
• Chapter 4 Important Aspects of Classification of Services
• Chapter 5 Specific Issues in Classification of Service
• Chapter 6 Exemptions under GST
• Chapter 7 Concepts of Composition Levy
• Chapter 8 Levy of GST on Reverse Charge Basis
• Chapter 9 Concepts of Compensation Cess

2. Division II: GST Rate for Goods
Part A

• Chapter 1 General Rules for the Interpretation
• Chapter 2 Section and Chapter Notes Having Reference to Other Sections or Chapters
• Chapter 3 List of Rate/Exemption Entries Applicable to all the Chapters of Goods
• Chapter 4 List of Exempted Goods
• Chapter 5 Compensation Cess Rates for Goods
• Chapter 6 List of Goods liable for reverse charge
• Chapter 7 List of Goods on which refund of accumulated input tax credit due to inverted duty structure is restricted

Part B
SECTION I
Live Animals; Animal Products

• Chapter 1 Live Animals
• Chapter 2 Meat and Edible Meat Offal
• Chapter 3 Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates
• Chapter 4 Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or included
• Chapter 5 Products of Animal Origin, Not Elsewhere Specified or Included

SECTION II

Vegetable Products

• Chapter 6 Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage
• Chapter 7 Edible Vegetables and Certain Roots and Tubers
• Chapter 8 Edible Fruit and Nuts; Peel of Citrus Fruit or Melons
• Chapter 9 Coffee, Tea, Mate and Spices
• Chapter 10 Cereals
• Chapter 11 Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten
• Chapter 12 Oil Seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit;
• Industrial or Medicinal Plants; Straw and Fodder
• Chapter 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts
• Chapter 14 Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included

SECTION III

Animal or Vegetable Fats and Oils and their Cleavage Products;
Prepared Edible Fats; Animal or Vegetable Waxes

• Chapter 15 Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar;
Tobacco and Manufactured Tobacco Substitutes

• Chapter 16 Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
• Chapter 17 Sugars and Sugar Confectionery
• Chapter 18 Cocoa and Cocoa Preparations
• Chapter 19 Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products
• Chapter 20 Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants
• Chapter 21 Miscellaneous Edible Preparations
• Chapter 22 Beverages, Spirits and Vinegar
• Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder
• Chapter 24 Tobacco and Manufactured Tobacco Substitutes

SECTION V

Mineral Products

• Chapter 25 Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
• Chapter 26 Ores, Slag and Ash
• Chapter 27 Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

SECTION VI

Products of the Chemical or Allied Industries

• Chapter 28 Inorganic Chemicals, Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes
• Chapter 29 Organic Chemicals
• Chapter 30 Pharmaceutical Products
• Chapter 31 Fertilizers
• Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
• Chapter 33 Essential oils and resinoids, perfumery, cosmetic or toilet preparations
• Chapter 34 Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, “Dental Waxes” and Dental Preparations with a Basis of Plaster
• Chapter 35 Albuminoidal Substances; Modified Starches; Glues; Enzymes
• Chapter 36 Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
• Chapter 37 Photographic or cinematographic goods
• Chapter 38 Miscellaneous Chemical Products

SECTION VII

Plastics and Articles thereof, Rubber and Articles Thereof

• Chapter 39 Plastics and Articles Thereof
• Chapter 40 Rubber and Articles Thereof

SECTION VIII

Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness;
Travel Goods, Handbags and Similar Containers; Articles of Animal Gut
(Other than Silk-Worm Gut)

• Chapter 41 Raw Hides and Skins (Other Than Furskins) and Leather
• Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal GUT (Other than Silkworm Gut)
• Chapter 43 Furskins and Artificial Fur; Manufactures Thereof

SECTION IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork;
Manufactures of Straw, of Esparto or of Other Plaiting Materials;
Basketware and Wickerwork

• Chapter 44 Wood and Articles of Wood, Wood Charcoal
• Chapter 45 Cork and Articles of Cork
• Chapter 46 Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and WickerWork

SECTION X

PULP of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap)
Paper or Paperboard; Paper and Paperboard and Articles Thereof

• Chapter 47 Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard
• Chapter 48 Paper and Paperboard; Articles of Paper Pulp of Paper or of Paperboard
• Chapter 49 Printed Books, Newspaper, Picture and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

SECTION XI

Textiles and Textile Articles

• Chapter 50 Silk
• Chapter 51 Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric
• Chapter 52 Cotton
• Chapter 53 Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn
• Chapter 54 Man-Made Filaments; Strip and the Like of Man-Made Textile Materials
• Chapter 55 Man-Made Staple Fibres
• Chapter 56 Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof
• Chapter 57 Carpets and other textile floor coverings
• Chapter 58 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery
• Chapter 59 Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use
• Chapter 60 Knitted or Crocheted Fabrics
• Chapter 61 Articles of Apparel and Clothing Accessories, Knitted or Crocheted
• Chapter 62 Articles of Apparel and Clothing Accessories, not Knitted or Crocheted
• Chapter 63 Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags

SECTION XII

Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks,
Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and
Articles Made Therewith; Artificial Flowers, Articles of Human Hair

• Chapter 64 Footwear, Gaiters and the Like; Parts of Such Articles
• Chapter 65 Headgear and parts thereof
• Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
• Chapter 67 Prepared Feathers and down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair

SECTION XIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials;
Ceramic Products; Glass and Glassware

• Chapter 68 Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials
• Chapter 69 Ceramic Products
• Chapter 70 Glass and Glassware

SECTION XIV

Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals,
Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin

• Chapter 71 Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin

SECTION XV

Base Metals and Articles of Base Metal

• Chapter 72 Iron and Steel
• Chapter 73 Articles of iron or steel
• Chapter 74 Copper and articles thereof
• Chapter 75 Nickel and articles thereof
• Chapter 76 Aluminium and articles thereof
• Chapter 77 [Reserved for possible future use]
• Chapter 78 Lead and Articles thereof
• Chapter 79 Zinc and articles thereof
• Chapter 80 Tin and articles thereof
• Chapter 81 Other base metals; cermets; articles thereof
• Chapter 82 Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts thereof of Base Metal
• Chapter 83 Miscellaneous articles of base metal

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof;
Sound Recorders and Reproducers, Television Image and Sound Recorders and
Reproducers; and Parts and Accessories of Such Articles

• Chapter 84 Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
• Chapter 85 Electrical Machinery and Equipment and Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers and Parts and Accessories of such Articles

SECTION XVII

Vehicles, Aircraft, Vessels and Associated Transport Equipment

• Chapter 86 Railway or Tramway Locomotives, Rolling-stock and Parts thereof; Railway or Tramway Track Fixtures and Fittings and Parts thereof; Mechanical (including electro-mechanical) Traffic Signalling Equipment of all Kinds
• Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
• Chapter 88 Aircraft, spacecraft, and parts thereof
• Chapter 89 Ships, boats and floating structures

SECTION XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or
Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments;
Parts and Accessories Thereof

• Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories thereof
• Chapter 91 Clocks and watches and parts thereof
• Chapter 92 Musical Instruments; Parts and Accessories of Such Articles

SECTION XIX

Arms and Ammunition; Parts and Accessories Thereof

• Chapter 93 Arms and Ammunition; Parts and Accessories Thereof

SECTION XX

Miscellaneous Manufactured Articles

• Chapter 94 Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Building
• Chapter 95 Toys, games and sports requisites; parts and accessories thereof
• Chapter 96 Miscellaneous Manufactured Articles

SECTION XXI

Works of Art, Collectors' Pieces and Antiques

• Chapter 97 Works of art, collectors' pieces and antiques
• Chapter 98 Project Imports; Laboratory Chemicals; Passengers' Baggage, Personal Implementations by Air or Post; Ship Stores

Division III: GST Rate for Services

• Chapter 1 Scheme of Classification of Services (as per Annexure to Notification No. 11/2017-CT(R), dated 28.06.2017)
• Chapter 2 GST Rate Schedule for Services — Chapter 99
• Chapter 3 List of Exempted Services (As provided in Exemption Notification)
• Chapter 4 GST Compensation Cess Rates for Services
• Chapter 5 List of Services Taxable under Reverse Charge Basis
• Chapter 6 GST Classification for erstwhile Service Tax categories with the rate of tax

Volume 2

Division IV: Explanatory Notes to the Scheme of Classification of Services
Explanatory Notes to the Scheme of Classification of Services

Division V: Notifications
   A. Effective Rate Notifications under CGST

   B. Effective Rate Notifications under IGST

   C. Effective Rate Notifications under UTGST

   D. Compensation Cess Notifications

Division VI: Relevant Circulars

Circulars relating to the rate of taxes

Division VII: Relevant provisions of Acts & Rules
     1. The Central Goods and Services Tax Act, 2017

     2. The Integrated Goods and Services Tax Act, 2017

     3. The Union Territory Goods and Services Tax Act, 2017

     4. The Goods and Services Tax (Compensation to States) Act, 2017

     5. Central Goods and Services Tax Rules, 2017

     6. The Integrated Goods and Services Tax Rules, 2017

Alphabetical Indices

    A. Alphabetical Index – Goods

    B. Alphabetical Index – Services