|
FOLLOWING ENTRIES IN GST TARIFF SCHEDULE ARE OMITTED wef 01.01.2022 |
|||||
|
S.No |
Sch No |
HSN |
Description |
Old Rate |
Effect |
|
203 |
I |
5007 |
Woven fabrics of silk or of
silk waste |
5.00% |
Taken to Sch II-12% |
|
207 |
I |
5111 to 5113 |
Woven fabrics of wool or of
animal hair |
5.00% |
Taken to Sch II-12% |
|
211 |
I |
5208 to 5212 |
Woven fabrics of cotton |
5.00% |
Taken to Sch II-12% |
|
216 |
I |
5309 to 5311 |
Woven fabrics of other
vegetable textile fibres, paper yarn |
5.00% |
Taken to Sch II-12% |
|
217 |
I |
5407, 5408 |
Woven fabrics of manmade
textile materials |
5.00% |
Taken to Sch II-12% |
|
218 |
I |
5512 to 5516 |
Woven fabrics of manmade
staple fibres |
5.00% |
Taken to Sch II-12% |
|
218B |
I |
5607 |
Jute twine, coir cordage or
ropes |
5.00% |
Taken to Sch II-12% |
|
218C |
I |
5608 |
Knotted netting of twine, cordage or rope; made up fishing nets
and other made up nets, of textile materials |
5.00% |
Taken to Sch
II-12% |
|
219A |
I |
5801 |
All goods |
5.00% |
Taken to Sch II-12% |
|
219AA |
I |
5806 |
Narrow woven fabrics, other than goods of heading 5807; narrow
fabrics consisting of warp without weft assembled by
means of an adhesive (bolducs) |
5.00% |
Taken to Sch
II-12% |
|
219B |
I |
5808 |
Saree fall |
5.00% |
Taken to Sch II-12% |
|
220 |
I |
5809, 5810 |
Embroidery or zari articles, that is to say,- imi, zari, kasab,
salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads,
badla, gizai |
5.00% |
Taken to Sch
II-12% |
|
221 |
I |
60 |
Knitted or crocheted fabrics
[All goods] |
5.00% |
Taken to Sch II-12% |
|
222 |
I |
61 or 6501 or 6505 |
Article of apparel and clothing accessories or cap/topi, knitted
or crocheted, of sale value not exceeding Rs 1000 per piece |
5.00% |
Now No distinction for articles below 1000 or above |
|
223 |
I |
62 |
Articles of apparel and clothing accessories, not knitted or
crocheted, of sale value not exceeding Rs. 1000 per piece |
5.00% |
Now No distinction for articles below 1000 or above |
|
224 |
I |
63 [other
than 6305- 3200,
6309] |
Other made up textile articles,
sets, of sale value not exceeding Rs. 1000 per piece |
5.00% |
Now No distinction for articles below 1000 or above |
|
224A |
I |
63 [other than 6305- 3200,
6305-3300, 6309 |
Worn clothing and other worn
articles; rags |
5.00% |
Taken to
Sch II-12% |
|
225 |
I |
64 |
Footwear
of sale value not exceeding Rs.1000 per pair |
5.00% |
Now No distinction for articles below 1000 or above |
|
132A |
II |
5401 |
Entries Relating to :- Sewing thread of manmade filaments, whether
or not put up for retail sale |
12.00% |
Taken to New S No. in Sch II |
|
FOLLOWING ENTRIES IN GST TARIFF SCHEDULE ARE OMITTED wef 01.01.2022 |
|||||
|
S.No |
Sch No |
HSN |
Description |
Old Rate |
Effect |
|
132B |
II |
5402, 5403, 5404,5405,5406 |
Entries
Relating to :- Synthetic or artificial filament yarns |
12.00% |
Taken to New S No. in Sch II |
|
132C |
II |
5508 |
Entries
Relating to :- Sewing thread of manmade staple fibres |
12.00% |
Taken to New S No. in Sch II |
|
132D |
II |
5509, 5510, 5511 |
Entries
Relating to :- Yarn of manmade staple fibres |
12.00% |
Taken to New S No. in Sch II |
|
171 |
II |
63 [other than 6309] |
Other made up textile articles, sets of sale value exceeding Rs.
1000 per piece [other than Worn clothing and other worn articles; rags] |
12.00% |
Now No distinction for articles below 1000 or above |
|
159 |
III |
5402, 5404, 5406 |
All goods other than synthetic
filament yarns |
18.00% |
Taken to Sch II-12% |
|
160 |
III |
5403, 5405, 5406 |
All goods other than
artificial filament yarns |
18.00% |
Taken to Sch II-12% |
|
161 |
III |
5501, 5502 |
Synthetic or artificial
filament tow |
18.00% |
Taken to Sch II-12% |
|
162 |
III |
5503, 5504, 5506, 5507 |
Synthetic
or artificial staple fibres |
18.00% |
Taken to Sch
II-12% |
|
163 |
III |
5505 |
Waste of manmade fibres |
18.00% |
Taken to Sch II-12% |
|
FOLLOWING ENTRIES IN GST TARIFF SCHEDULE ARE ADDED IN SCH-II WITH 12%
TAX RATE wef 01.01.2022 |
|||||
|
S.No |
Sch No |
HSN |
Description |
New Rate |
Old Rate |
|
132AB |
II |
5111 |
Woven fabrics of carded wool
or of carded fine animal hair |
12.00% |
5.00% |
|
132AC |
II |
5112 |
Woven fabrics of combed wool
or of combed fine animal hair |
12.00% |
5.00% |
|
132AD |
II |
5113 |
Woven fabrics of coarse animal
hair or of horse hair |
12.00% |
5.00% |
|
132AE |
II |
5208 |
Woven fabrics of cotton, containing 85% or more by weight of
cotton, weighing not more than 200g/m2 |
12.00% |
5.00% |
|
132AF |
II |
5209 |
Woven fabrics of cotton, containing 85% or more by weight of
cotton, weighing more than 200g/m2. |
12.00% |
5.00% |
|
132AG |
II |
5210 |
Woven fabrics of cotton, containing less than 85% by weight of
cotton, mixed mainly or solely with man-made fibres,
weighing not more than 200g/m2. |
12.00% |
5.00% |
|
132AH |
II |
5211 |
Woven fabrics of cotton, containing
less than 85% by weight of cotton, mixed mainly or solely with
man-made fibres, weighing more than 200g/m2. |
12.00% |
5.00% |
|
132AI |
II |
5212 |
Other woven fabrics of cotton. |
12.00% |
5.00% |
|
132AJ |
II |
5309 |
Woven fabrics of flax. |
12.00% |
5.00% |
|
132AK |
II |
5310 |
Woven fabrics of jute or of
other textile bast fibres of heading 5303. |
12.00% |
5.00% |
|
132AL |
II |
5311 |
Woven fabrics of other
vegetable textile fibres; woven fabrics of paper yarn.‖; |
12.00% |
5.00% |
|
132BA |
II |
5401 |
Sewing thread of man-made
filaments, whether or not put up for retail sale. |
12.00% |
12.00% |
|
132BB |
II |
5402 |
Synthetic filament yarn (other than sewing thread), not put up for
retail sale, including synthetic monofilament of less
than 67 decitex. |
12.00% |
12.00% |
|
132BC |
II |
5403 |
Artificial filament yarn (other than sewing thread), not put up
for retail sale, including artificial monofilament of
less than 67 decitex. |
12.00% |
12.00% |
|
132BD |
II |
5404 |
Synthetic
monofilament of 67 decitex or more and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic
textile materials of an apparent width not exceeding 5 mm. |
12.00% |
12.00% |
|
132BE |
II |
5405 |
Artificial
monofilament of 67 decitex or more and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example, artificial straw) of
artificial textile materials of an apparent width not exceeding 5 mm. |
12.00% |
12.00% |
|
132BF |
II |
5406 |
Man-made filament yarn (other
than sewing thread), put up for retail sale. |
12.00% |
12.00% |
|
132BG |
II |
5407 |
Woven fabrics of synthetic filament yarn, including woven fabrics
obtained from materials of heading 5404. |
12.00% |
5.00% |
|
132BH |
II |
5408 |
Woven fabrics of artificial filament yarn, including woven fabrics
obtained from materials of heading 5405.‖; |
12.00% |
5.00% |
|
132CA |
II |
5501 |
Synthetic filament tow. |
12.00% |
18.00% |
|
132CB |
II |
5502 |
Artificial filament tow |
12.00% |
18.00% |
|
132CC |
II |
5503 |
Synthetic staple fibres, not
carded, combed or otherwise processed for spinning. |
12.00% |
18.00% |
|
FOLLOWING ENTRIES IN GST TARIFF SCHEDULE ARE ADDED IN SCH-II WITH 12%
TAX RATE wef 01.01.2022 |
|||||
|
S.No |
Sch No |
HSN |
Description |
New Rate |
Old Rate |
|
132CD |
II |
5504 |
Artificial staple fibres, not
carded, combed or otherwise processed for spinning. |
12.00% |
18.00% |
|
132CE |
II |
5505 |
Waste (including noils, yarn
waste and garnetted stock) of man-made fibres. |
12.00% |
18.00% |
|
132CF |
II |
5506 |
Synthetic staple fibres,
carded, combed or otherwise processed for spinning. |
12.00% |
18.00% |
|
132CG |
II |
5507 |
Artificial staple fibres,
carded, combed or otherwise processed for spinning. |
12.00% |
18.00% |
|
132CH |
II |
5508 |
Sewing thread of man-made
staple fibres, whether or not put up for retail sale. |
12.00% |
12.00% |
|
132CI |
II |
5509 |
Yarn (other than sewing
thread) of synthetic staple fibres, not put up for retail sale. |
12.00% |
12.00% |
|
132CJ |
II |
5510 |
Yarn (other than sewing
thread) of artificial staple fibres, not put up for retail sale. |
12.00% |
12.00% |
|
132CK |
II |
5511 |
Yarn (other than sewing
thread) of man-made staple fibres, put up for retail sale. |
12.00% |
12.00% |
|
132CL |
II |
5512 |
Woven fabrics of synthetic staple fibres, containing 85% or more
by weight of synthetic staple fibres. |
12.00% |
5.00% |
|
132CM |
II |
5513 |
Woven fabrics of synthetic staple
fibres, containing less than 85% by weight of such fibres, mixed
mainly or solely with cotton, of a weight not exceeding 170 g/m2. |
12.00% |
5.00% |
|
132CN |
II |
5514 |
Woven fabrics of synthetic staple
fibres, containing less than 85% by weight of such fibres, mixed
mainly or solely with cotton, of a weight exceeding 170 g/m2. |
12.00% |
5.00% |
|
132CO |
II |
5515 |
Other woven fabrics of
synthetic staple fibres. |
12.00% |
5.00% |
|
132CP |
II |
5516 |
Woven fabrics of artificial
staple fibres.‖; |
12.00% |
5.00% |
|
139A |
II |
5608 |
Knotted netting of twine, cordage or rope; made up of fishing nets
and other made up nets, of textile materials.‖; |
12.00% |
5.00% |
|
146A |
II |
5801 |
Woven pile fabrics and
chenille fabrics, other than fabrics of heading 5802 or 5806.‖; |
12.00% |
5.00% |
|
151A |
II |
5806 |
Narrow woven fabrics, other than goods of heading 5807; narrow
fabrics consisting of warp without weft assembled by
means of an adhesive (bolducs).‖; |
12.00% |
5.00% |
|
168A |
II |
6001 |
Pile fabrics, including ―long pile‖ fabrics and terry fabrics,
knitted or crocheted. |
12.00% |
5.00% |
|
168B |
II |
6002 |
Knitted or crocheted fabrics of a width not exceeding 30 cm,
containing by weight 5% or more of elastomeric yarn or
rubber thread, other than those of heading 6001. |
12.00% |
5.00% |
|
168C |
II |
6003 |
Knitted or crocheted fabrics of a width not exceeding 30 cm, other
than those of heading 6001 or 6002. |
12.00% |
5.00% |
|
168D |
II |
6004 |
Knitted or crocheted fabrics of a width exceeding 30 cm,
containing by weight 5% or more of elastomeric yarn or rubber
thread, other than those of heading 6001. |
12.00% |
5.00% |
|
168E |
II |
6005 |
Warp knit fabrics (including those made on galloon knitting
machines), other than those of headings 6001 to 6004. |
12.00% |
5.00% |
|
168F |
II |
6006 |
Other knitted or crocheted
fabrics.‖; |
12.00% |
5.00% |
|
171A1 |
II |
6301 |
Blankets and travelling rugs. |
12.00% |
5.00% |
|
171A2 |
II |
6302 |
Bed linen, table linen, toilet
linen and kitchen linen. |
12.00% |
5.00% |
|
171A3 |
II |
6303 |
Curtains (including drapes)
and interior blinds; curtain or bed valances. |
12.00% |
5.00% |
|
FOLLOWING ENTRIES IN GST TARIFF SCHEDULE ARE ADDED IN SCH-II WITH 12%
TAX RATE wef 01.01.2022 |
|||||
|
S.No |
Sch No |
HSN |
Description |
New Rate |
Old Rate |
|
171A4 |
c |
6304 |
Other furnishing articles,
excluding those of heading 9404. |
12.00% |
5.00% |
|
171A5 |
II |
6305 |
Sacks and bags, of a kind used
for the packing of goods. |
12.00% |
5.00% |
|
171A6 |
II |
6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats,
sailboards or landcraft; camping goods. |
12.00% |
5.00% |
|
171A7 |
II |
6307 |
Other made up articles,
including dress patterns. |
12.00% |
5.00% |
|
171A8 |
II |
6308 |
Sets,
consisting of woven fabric and yarn, whether or not with accessories, for
making up into rugs, tapestries, embroidered table cloths or serviettes, or
similar textile articles, put up in packings for retail sale. |
12.00% |
5.00% |
|
171A9 |
II |
6309 |
Worn clothing and other worn
articles. |
12.00% |
5.00% |
|
171A10 |
II |
6310 |
Used or new rags, scrap, twine, cordage, rope and cables and worn
out articles of twine, cordage, rope or cables, of
textile materials. |
12.00% |
5.00% |
|
171A11 |
II |
64 |
Footwear of sale value not
exceeding Rs.1000 per pair.‖ |
12.00% |
5.00% |
|
DESCRIPTION OF
GOODS MENTIONED IN FOLLOWING ENTRIES HAVE BEEN AMENDED wef 01.01.2022 |
||||
|
S.No |
Sch No |
HSN |
Description |
Effect |
|
139 |
II |
5607 |
Old
Descrition Twine, cordage,
ropes and cables, whether or not plaited or braided and whether or not
impregnated, coated, covered or sheathed with rubber or plastics [other than
jute twine, coir cordage or ropes] New Description Twine, cordage, ropes and cables,
whether or not plaited or braided and whether or not impregnated, coated or
sheathed with rubber or plastics |
Exceptional words deleted :- [other than jute
twine, coir cordage or ropes] |
|
154 |
II |
5607 |
Old
Descrition Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted;
tassels, pompons and similar articles [other than saree fall] New Description Braids
in the piece; ornamental trimmings in the piece, without embroidery, other
than knitted or crocheted; tassels, pompons and similar articles. |
Exceptional words
deleted :- [other than saree fall] |
|
155 |
II |
5809 |
Old
Descrition Woven fabrics of
metal thread and woven fabrics of
metallised yarn of heading 5605, of a kind used in apparel, as furnishing
fabrics or for similar purposes, not elsewhere specified or
included; such as Zari borders [other than Embroidery or zari articles,
that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi,
kora, glass beads, badla, glzal] New
Description Woven fabrics of metal thread and
woven fabrics of metallised yarn of heading 5605, of a kind used in apparel,
as furnishing fabrics or for similar purposes, not elsewhere specified
or included |
Words
Deleted:- such as
Zari borders [other than Embroidery or zari articles, that
is to say,-
imi, zari, kasab, saima,
dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] |
|
156 |
II |
5810 |
Old
Descrition Embroidery in the
piece, in strips or in motifs, Embroidered badges, motifs and the like [other
than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,
dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] New Description Embroidery
in the piece, in strips or in motifs |
Words Deleted:- Embroidered badges, motifs and the like
[other than Embroidery or
zari articles, that is
to say,- imi,
zari, kasab, saima, dabka, chumki, gota sitara,
naqsi, kora, glass
beads, badla, glzal] |
|
169 |
II |
61 |
Old
Descrition Articles of apparel and clothing
accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece New Description Articles of apparel and clothing
accessories, knitted or crocheted |
Distinction between Articles Below/Above 1000
omitted |
|
170 |
II |
62
(shawls,etc) |
Old
Descrition Articles of apparel and clothing
accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per
piece New Description Articles of apparel and clothing
accessories, not knitted or crocheted |
Distinction between Articles Below/Above 1000
omitted |
Important
Amendment with respect to Textile Job Works
Old Tariff
Schedule
|
Sl
No. |
Chapter, Section or Heading |
Description of
Service |
Rate (per cent.) |
Condition |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
26 |
Heading 9988 (Manufacturing services on physical inputs (goods) owned
by others) |
(i) Services by way of job work
in relation to- (a) ; (b) Textiles and
textile products falling under Chapter 50 to 63 in
the First Schedule to the Customs Tariff Act, 1975 (51of
1975);”; |
5.00 |
- |
|
(ii) Manufacturing services on physical inputs (goods) owned by others, other
than (i) above |
9.00 |
- |
New Proposed Tariff Schedule
|
Sl
No. |
Chapter, Section or Heading |
Description of
Service |
Rate (per cent.) |
Condition |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
26 |
Heading 9988 (Manufacturing services on physical inputs (goods) owned
by others) |
(i) Services by way of job work
in relation to- (a) ; (b) Textiles
and textile products falling under Chapter
50 to 63
in the First
Schedule to the Customs Tariff
Act, 1975 (51of
1975); except services
by way of dyeing or printing of the
said textile and textile products”; |
5.00 |
- |
|
(ii) Manufacturing services on physical inputs (goods) owned by others, other
than (i) above |
9.00 |
- |
The meaning of inserting exception as highlighted
above would mean that the Job Works by way of dyeing or printing of the textile
and textile products would fall under Clause
(ii) and would be subject to Tax @
18% instead of 5%
No comments:
Post a Comment