3208
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed
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9607
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Slide fasteners and parts thereof
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated
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8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Nozzles for drip irrigation equipment or nozzles for sprinklers
*************
Notes:
Originally Inserted vide notification
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87
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fuel Cell Motor Vehicles
*************
Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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7419 80 30
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Brass Kerosene Pressure Stove
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) da
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4409
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bamboo flooring
*************
Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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2809
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Fertilizer grade phosphoric acid
*************
Notes:
Inserted by notification no. 19/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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2207
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
528[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
*************
Notes:
As amended vide Notification No. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
*************
Notes:
Inserted by notification no. 19/2018 –
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Concessional GST/IGST Rates of 5% or 12% Introduced on Handicraft Items to Boost Sector Growth.
Notifications
GST
Concessional rates of GST / IGST on specified handicraft items (5% or 12%) –
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GST Refunds for Inverted Tax Rate: Fabric Removed from Negative List from August 1, 2018, Per Notification 05/2017-Integrated Tax (Rate).
Notifications
GST
Refund of GST due to inverted rate
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GST Exemption Expanded: More Goods Qualify for Tax Relief per Notification 02/2017-Integrated Tax (Rate) Amendments.
Notifications
GST
Absolute exemption from GST on supply of goods – scope e
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GST Rate Changes Announced: Amendments to Notification 01/2017-Integrated Tax (Rate) Impact Goods Supply Schedules.
Notifications
GST
Rates of GST on Supply of Goods as per the schedules – Am
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Amendments to Notification No. 8/2017: Clarifying “Business” in Works Contract Services for Government Under GST Rules.
Notifications
GST
Supply of works contract services in relation to cons
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Amendments to Notification No. 11/2017 clarify municipal activities under Article 243W are not goods or services.
Notifications
GST
Activity which shall neither be treated as supply of good n
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DSA services to banks and NBFCs now taxed under reverse charge per amendment to Notification No. 10/2017-Integrated Tax (Rate).
Notifications
GST
Supply of services by DSA to banks/NBFCs shal
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Amendments to Notification No. 9/2017-Integrated Tax (Rate) clarify GST exemptions for specific services, ensuring compliance and clarity.
Notifications
GST
Exemption to various supply of ser
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GST Rate Changes for Accommodation, Multimodal Transport, and E-Books under Notification No. 8/2017-Integrated Tax (Rate.
Notifications
GST
Rates of GST on services – amendments to the notifi
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GST Cancellation
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 8 Replies
GST
An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
1. Yes, b
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, I agree to the extent "after submission" but not "after cancellation". After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view.
Reply By Alkesh Jani:
The Reply:
Sir, My views is th
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GST – Composition
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
A Composition dealer sells goods at MRP which is inclusive of taxes. Does it mean he is collecting GST which is prohibited under GST Act.
Reply By KASTURI SETHI:
The Reply:
Yes. As per definition of MRP, all kinds of taxes are subsumed in this price.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Yes. it is inclusive of GST also. As per the requirements of GST inclusive tax concept should not be adopted. All taxes are explicitly to be noted.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, The goods received by a composition dealer of certain value (Deal
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GST Rate Applicable
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 29-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Is leasing out License to trade in Liquor is to be classified as IPR services. If yes is GST rate 12?.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, there are two scenario in this matter
* Leasing of License may be considered as goods, as per definition of goods given at Section 2(55) of CGST Act, 2017, an
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DIAMOND FOOD PRODUCTS Versus ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD
GST
2018 (8) TMI 67 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-7-2018
W. P. (C). No. 25030 of 2018 (C)
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : Sri. P.M. Poulose And Sri.P.D. Broono
For The Respondent : Smt. Thushara James
JUDGMENT
The petitioner, a partnership firm, purchased certain machinery in Chennai and was transporting it. On 20th July 2018, the respondent authority intercepted the vehicle at Valayar Check Post. Though the driver produced a copy of the e-way bill, he did not carry with him the original or duplicate invoice. The respondent ordered physical inspection of the goods and document
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Digvijay Singh Bhandari Versus Shri Nishant Warwade & Others
GST
2018 (8) TMI 136 – MADHYA PRADESH HIGH COURT – 2018 (17) G. S. T. L. 614 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 27-7-2018
W. P. No. 15994/2018
GST
Vivek Rusia And Ashok Kumar Joshi, JJ.
Dr. Manohar Dalal, learned counsel for the petitioner
ORDER
Heard on I.A.No.3573/2018.
By the aforesaid application, the petitioner is seeking impeadement of respondent Nos.7 & 8 in this petition.
Keeping in view the reasons mentioned in the application, same is allowed.
Amendment be made in the cause-title.
The petitioner has filed the present petition in the nature of PIL seeking direction to the respondent No.1 to pay the GST @ 18% on complimentary ticket
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omplimentary bases without payment of GST, therefore, enquiry is liable to be conducted through CBI & GST is also liable to be recovered from them.
The entire petition is based on the newspaper published in the local newspaper about distribution of free passed worth of Rs. 60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations.
The Apex Court in case of B.Singh (Dr.) Vs. Union of India, reported in (2004) 3 SCC 369 has observed as under & dismissed the PIL:
“The petitioner nowhere has stated that he has any personal knowledge of the allegations made against respondent No.3. He does not even aver that he made any effort to find out whether the allegations have any basis. He only
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ts. The aforesaid order is reproduced below:
“This petition is filed only on the basis of some newspapers reports which cannot be the basis for filing a Public Interest Litigation. Therefore, this petition is dismissed at this stage. However, if the petitioner collects some credible material he shall be entitled to approach the Court.
With the aforesaid observations, the writ petition is dismissed.”
The present petition is also based on the newspapers report, hence, same is not liable to be entertained and accordingly dismissed. However, liberty is granted to the petitioner that he can approach this Court if he collects some credible material in respect of the allegations made in the petition.
Petition is accordingly dismissed.
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Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.
24932-FIN-CT1-TAX-0043/2017 Dated:- 27-7-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
NOTIFICATION
The 27th July, 2018
S.R.O. No. – In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt the intra-state supplies of handicraft goods, the description of which is specified in Column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in Column (2) thereof, from so much State tax leviable
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vats)
6%
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, chola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4823
Articles made of paper mache
2.5 %
9.
5607, 5609
Coir articles
2.5%
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.
2.5%
11.
57
H
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[other than those of crystal]
6%
25.
7020 00 90
Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5%
28.
7326 90 99
Art ware of iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjav
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Amendment to notification No. 19833 dated 29.06.2017 regarding exemption of certain goods under section 11(1) of the OGST Act, 2017.
24924-FIN-CT1-TAX-0043/2017 Dated:- 27-7-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
NOTIFICATION
The 27th July, 2018
S.R.O. No. – In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in the notification of the Government of Odisha in the Finance Department No. 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published
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nserted under the appropriate columns, namely: –
93B.
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) For Serial No. 102 A and entries relating thereto, the following shall be substituted,-
102A.
2306
De-oiled rice bran
Explanation: The exemption applies to de-oil rice bran falling under heading 2306 with effect from 25th January, 2018″;
(iv) after Serial No. 114, the following serial numbers with its entries shall be inserted under the appropriate columns, namely: –
“114
46
Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
114B
44 or 68
Deities made of stone, marble or wood”;
(v) for Serial No. 117 and the entries relating thereto, the
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Notification regarding concessional HGST rate on specified handicraft items under HGST Act, 2017
71/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 27th July, 2018
No.71/GST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the Haryana Goods and Service Tax Act, 2017 (19 of 2017) as is in excess of the rate specified in column (4) of the said Table.
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ettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6 %
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6 %
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4823
Articles made of paper mache
2.5 %
9.
5607, 5609
Coir articles
2.5 %
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.
2.5%
11.
57
Handmade carpets and other handmade textile floor coverings (including namda/gabba)
2.5 %
12.
580
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s, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5 %
28.
7326 90 99
Art ware of iron
6 %
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6 %
30.
7616 99 90
Aluminium art ware
6 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idols, Swamimalai bronze icons, dhokrajaali)
6 %
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6 %
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6 %
34.
9503
Dolls or other toys made of wood or metal or textile material [including wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
6 %
35.
9504
Ganjifa card
6 %
36.
9601
Work
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