8476
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machin
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8427
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
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Notes:
As inserted by notific
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8428
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
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8429
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machine
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8413
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
514[(a) Concrete pumps [8413 40 00];
(b) other rotary positive displacement pumps [8413 60];
(c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.
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8414
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated
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GSTR 3B Return – Table 5
Query (Issue) Started By: – Jatin Kumar Dated:- 20-11-2017 Last Reply Date:- 21-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Is it mandatory to fill details of exempt / non-GST supplies in Table 5 of GSTR – 3B Return. (We are run a tuition centre)
Please note, we have no purchase from Composition Dealers.
Some expenses like interest paid on Loan / purchase of Petrol are booked in P & L A/c. Is it mandatory to show details of such expenses.
Regards,
J Kumar
Reply By KASTURI SETHI:
The Reply:
Table 5 has to be filled up. Read Section 15(2) (c)(d) of CGST Act. Interest on loan is not relevant here.
Reply By Jatin Kumar:
The Reply:
Thank you very much Kasturi Sethi Ji,
One
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8310
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of he
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8304
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment,
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8305
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of ba
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8303
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of b
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8214
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than pencil sharpeners]
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Notes:
As amended vide Notification No. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023, before it was read as
Other articles of cutlery (for exampl
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8212
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Razors and razor blades (including razor blade blanks in strips)
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Notes:
As inserted by notification no. 43/2
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7615
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
All goods [other than table, kitchen or other household articles, of aluminium; Utensils 561[; Milk cans made of Aluminium]
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Notes:
As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as:
All goods [other than table, kitchen or other household articles, of aluminium; Utensils
*************
Notes:
As inserted by notification
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7418
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
All goods [other than table, kitchen or other household articles of copper; Utensils
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Notes:
As inserted by n
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7324
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Sanitary ware and parts thereof, of iron and steel
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Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules
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7322
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (in
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7020
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lante
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7016
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
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Notes:
As inserted
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7014
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
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N
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7011
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, catho
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7007
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Safety glass, consisting of toughened (tempered) or laminated glass
*************
Notes:
As inserted by notification no. 4
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7008
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Multiple-walled insulating units of glass
*************
Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules
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7009
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Glass mirrors, whether or not framed, including rear-view mirrors
*************
Notes:
As inserted by notification no. 43/
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7004
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise wor
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