GST Tariff (in 2 Volumes)
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
Division II: GST Rate for Goods
GST Tariff (in 2 Volumes)
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
GST Tariff (in 2 Volumes)
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 SurgicalInstruments 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
GST Tariff (in 2 Volumes)
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
- Effective Rate Notifications under CGST
- Effective Rate Notifications under IGST
- Effective Rate Notifications under UTGST
- Compensation Cess Notifications
Division VI: Relevant Circulars
Circulars relating to the rate of taxes
Division VII: Relevant provisions of Acts & Rules
- The Central Goods and Services Tax Act, 2017
- The Integrated Goods and Services Tax Act, 2017
- The Union Territory Goods and Services Tax Act, 2017
- The Goods and Services Tax (Compensation to States) Act, 2017
- Central Goods and Services Tax Rules, 2017
- The Integrated Goods and Services Tax Rules, 2017
GST Tariff (in 2 Volumes)
Alphabetical Indices
- Alphabetical Index – Goods
- Alphabetical Index – Services
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