GST Rates Raised to 12% from 5% on Woven Fabrics, Man-Made and
Apparels, Footwear
·
Synthetic Filament and Artificial
Filaments Tow, Synthetic and Artificial Staple Fibres
GST rate cut to 12% from 18%,
·
New Rates will be Effective from 1
January 2022
[Notification No. 14/2021-Integrated Tax (Rate)
dated 18 November 2021]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following further
amendments in
the
notification
of the
Government
of India
in the Ministry
of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated
the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-
In the said notification, -
a. in Schedule I – 5%, -
(i) S.Nos.
203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;
b. in Schedule II – 12%, -
(i) S.No. 132A and the entries relating thereto shall be
omitted;
(ii) after S.No. 132A
and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
|
“132AA |
5007 |
Woven fabrics of silk or of silk waste. |
|
132AB |
5111 |
Woven fabrics of
carded
wool
or of carded fine animal hair. |
|
132AC |
5112 |
Woven fabrics of
combed
wool
or of combed fine
animal hair. |
|
132AD |
5113 |
Woven fabrics of coarse animal hair or of
horse hair. |
|
132AE |
5208 |
Woven fabrics of cotton, containing 85%
or more by weight of cotton, weighing
not more than 200g/m2. |
|
132AF |
5209 |
Woven fabrics of cotton, containing 85% |
|
|
|
or
more by weight of cotton, weighing
more than 200g/m2. |
|
132AG |
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. |
|
132AH |
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. |
|
132AI |
5212 |
Other woven fabrics of cotton. |
|
132AJ |
5309 |
Woven fabrics of flax. |
|
132AK |
5310 |
Woven fabrics of jute or of other
textile
bast fibres of heading 5303. |
|
132AL |
5311 |
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.”; |
(iii) S.No. 132B and the entries relating thereto shall be
omitted;
(iv) after S.No. 132B and the
entries relating thereto, the following serial numbers and entries
shall be
inserted,
namely:-
|
“132BA |
5401 |
Sewing thread of
man-made filaments, whether or not put
up for retail sale. |
|
132BB |
5402 |
Synthetic filament yarn (other than
sewing thread), not put up for retail sale,
including synthetic monofilament of
less than 67 decitex. |
|
132BC |
5403 |
Artificial
filament yarn (other than
sewing thread), not put up for retail sale,
including artificial monofilament of
less than 67 decitex. |
|
132BD |
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. |
|
132BE |
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. |
|
132BF |
5406 |
Man-made filament yarn (other than
sewing thread), put up for retail sale. |
|
132BG |
5407 |
Woven fabrics of synthetic filament yarn, including
woven fabrics obtained
from materials of heading 5404. |
|
132BH |
5408 |
Woven fabrics of artificial filament yarn, including
woven fabrics obtained
from materials of heading 5405.”; |
(v) S.No. 132C and the entries relating thereto shall be
omitted;
(vi) after S.No.
132C and the entries relating thereto, the following serial numbers and entries
shall be
inserted,
namely:-
|
“132CA |
5501 |
Synthetic filament tow. |
|
132CB |
5502 |
Artificial filament tow |
|
132CC |
5503 |
Synthetic staple
fibres, not carded,
combed or
otherwise
processed
for spinning. |
|
132CD |
5504 |
Artificial
staple
fibres, not carded,
combed or
otherwise
processed
for spinning. |
|
132CE |
5505 |
Waste
(including noils,
yarn
waste
and garnetted stock) of man-made
fibres. |
|
132CF |
5506 |
Synthetic staple fibres, carded, combed or
otherwise
processed for spinning. |
|
132CG |
5507 |
Artificial staple fibres, carded, combed or
otherwise
processed for spinning. |
|
132CH |
5508 |
Sewing thread of man-made staple fibres, whether or not put up for retail sale. |
|
132CI |
5509 |
Yarn
(other than sewing
thread) of
synthetic staple fibres,
not
put up for retail sale. |
|
132CJ |
5510 |
Yarn
(other than sewing
thread) of
artificial staple fibres, not put up for retail
sale. |
|
132CK |
5511 |
Yarn (other than sewing thread)
of man- made
staple
fibres, put up for retail sale. |
|
132CL |
5512 |
Woven fabrics of synthetic staple fibres, containing 85% or
more by
weight
of synthetic staple fibres. |
|
132CM |
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. |
|
132CN |
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. |
|
132CO |
5515 |
Other
woven fabrics of synthetic staple
fibres. |
|
132CP |
5516 |
Woven fabrics of artificial staple
fibres.”; |
(vii) S.No. 132D and the entries relating thereto shall be
omitted;
(viii)
against
S.No.
139, in column (3), for the entry, the entry “Twine, cordage, ropes and
cables, whether or not plaited or braided and whether or not impregnated, coated or sh eathed
with rubber or
plastics.” shall be substituted;
(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
|
“139A |
5608 |
Knotted netting of twine, cordage
or rope;
made up of fishing nets and other made up
nets, of textile materials.”; |
(x) after S.No.
146 and the entries relating thereto, the following serial number and entries
shall be
inserted,
namely:-
|
“146A |
5801 |
Woven pile fabrics and chenille fabrics,
other
than fabrics
of heading 5802
or 5806.”; |
(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
|
“151A |
5806
|
Narrow woven fabrics, other than goods
of heading 5807;
narrow
fabrics
consisting of
warp without
weft assembled
by means of
an adhesive (bolducs).”; |
(xii)
against
S.No.
154, in column (3), for the entry, the entry “Braids in the
piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted;
(xiii) against S.No. 155, in column (3), for the entry, the
entry “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.” shall be
substituted;
(xiv)
against
S.No.
156, in column (3), for the entry, the entry “Embroidery in the piece, in
strips or in motifs.” shall be substituted;
(xv) against S.No. 168,
in column (3), for the words “this Chapter”, the word and the figure
“Chapter 59”
shall be substituted;
(xvi)
after S. No. 168
and the entries relating thereto, the following serial numbers and the
entries shall be inserted,
namely:-
|
“168A |
6001 |
Pile fabrics, including “long pile” fabrics
and terry fabrics, knitted or crocheted. |
|
168B |
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. |
|
168C |
6003 |
Knitted or crocheted fabrics
of a width
not exceeding 30 cm, other than those of
heading 6001 or 6002. |
|
168D |
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. |
|
168E |
6005 |
Warp
knit fabrics (including those made
on galloon knitting machines), other than those of headings 6001 to 6004. |
|
168F |
6006 |
Other knitted or crocheted fabrics.”; |
(xvii) against
S.No.
169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted;
(xviii) against
S.No.
170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories,
not knitted or crocheted.” shall be substituted;
(xix) S.No. 171 and the entries relating thereto shall be
omitted;
(xx) after
S.No.
171A and the entries relating thereto, the
following serial numbers and entries
shall be
inserted,
namely:-
|
“171A1 |
6301 |
Blankets and travelling rugs. |
|
171A2 |
6302 |
Bed
linen,
table
linen, toilet
linen
and kitchen linen. |
|
171A3 |
6303 |
Curtains (including
drapes) and
interior blinds; curtain or bed valances. |
|
171A4 |
6304 |
Other furnishing articles, excluding those of heading 9404. |
|
171A5 |
6305 |
Sacks
and bags, of a kind used for the packing of goods. |
|
171A6 |
6306 |
Tarpaulins, awnings and sunblinds; tents;
sails
for boats, sailboards
or landcraft; camping goods. |
|
171A7 |
6307 |
Other
made up articles, including dress patterns. |
|
171A8 |
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. |
|
171A9 |
6309 |
Worn clothing and other worn articles. |
|
171A10 |
6310 |
Used
or new rags, scrap, twine, cordage,
rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. |
|
171A11 |
64 |
Footwear
of sale value
not
exceeding Rs.1000 per pair.” |
c. in Schedule
III
– 18%, -
(i) S. Nos. 159,
160, 161, 162 and
163 and the entries relating thereto shall be
omitted.
2.
This notification shall come
into force on the 1st day of January, 2022, unless otherwise stated.
[F.No.190354/206/2021-TRU]