Author: admin_gst

5508

5508
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sewing thread of manmade staple fibres
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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84 or 85

84 or 85
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in p

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4707

4707
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Recovered waste or scrap of paper or paperboard
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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7001

7001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Cullet or other waste or scrap of glass
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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3915

3915
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

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4017

4017
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Waste or scrap of hard rubber
 
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Note:
As Inserted vide notification no. 35/2017 – Integrated Tax (Rate) dated 13-10-2017
Schedules

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2106 90

2106 90
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 483[, other than those pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification
* Clarification regarding appropriate classification and applicable GST rate on ready to eat popcorn. [ See para 3 of  Circular No. 247/04/2025-GST Dated 14.02.2025 ]
 
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Notes:
As amended vide Notifi

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y made within the scope of expression 'pre-packaged and labelled'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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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,
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 483[, other than those pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]

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ed goods and some person using such name or mark with or without any indication of the identity of that person.]
256[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Notes:
As Inserted vide notification no. 35/2017 dated 13-10-2017
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, th

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30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold

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0804

0804
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mangoes sliced, dried
 
Clarification
* Clarification regarding the applicable GST rate on different forms of Mangoes includi

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– Supply of goods by a Government entity to Central Government,…

– Supply of goods by a Government entity to Central Government,…
Upto 21-09-2025 – Goods – Exemption from GST
GST
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants
 
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Heading 9967

Heading 9967
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 15/2022 – Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Service by way of access to a road or a bridge on payment of annuity.
Clarification 
* Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). [ see Circular No.150/06/2021-GST

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Chapter 99

Chapter 99
Services – Exemption from GST
GST
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Definition
(zfa) “Government Entity” means an authority or a board or any other body including a

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Heading 9965 or Heading 9967

Heading 9965 or Heading 9967
Services – Exemption from GST
GST
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law includ

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bsp;w.e.f. 22-09-2025, before it was read as,
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of person

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ITC on tax paid under RCM

ITC on tax paid under RCM
Query (Issue) Started By: – RAJNI TOMAR Dated:- 15-10-2017 Last Reply Date:- 18-10-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Expert,
We received some food goods (Namkin etc.) and sponsorship services from unregistered person and paid GST under RCM. can we eligible for availed ITC thereon?
Thanks in advance
Reply By RAJA SWAMINATHAN:
The Reply:
The Tax paid on reverse charge basis including purchases from unregistered dealers will be available for input tax credit provided such goods and/or services are used, for business purpoes and not for personal use. Peron receiving the service or goods can avail input tax credit.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In respect o

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GST IGST Rates: 0.25% to 28% for Goods Supply as per Notifications and Amendments.

GST IGST Rates: 0.25% to 28% for Goods Supply as per Notifications and Amendments.
Notifications
GST
GST Rate Schedule – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of

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supplymentory invoice cancel

supplymentory invoice cancel
Query (Issue) Started By: – SANTOSH POPHALE Dated:- 15-10-2017 Last Reply Date:- 18-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear sir,
we have raised supplymentory invoice to customer in SAP on 13-Oct-17 , but customer not accept our invoice & says your invoice is wrong & may be cancel at your end.
please suggest can we cancel this invoice? OR can book credit note to customer?
if we issue credit note, can we knock off in GST return supplymentory inv (debit note) & credit note
a waited for your valueable reply pl.
Thanks & Regards,
s.g.pophale
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 34 (1) of CGST Act, 2017 "where a tax invoice has been issued for

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eply By MARIAPPAN GOVINDARAJAN:
The Reply:
You can issue only credit note.
Reply By SANTOSH POPHALE:
The Reply:
Sir,
Thanks for your reply,
Yes sir we will issue credit note, secondly pl. confirm
1. can we knock off in GST return supplymentory inv (debit note) against our issuing & credit note.
2. can we give both document to customer OR keep at our end for record
a waited for your valueable reply pl.
Thanks & Regards
santosh pophale
Reply By Himansu Sekhar:
The Reply:
1. Issue the credit note
2. Ask the customer to reverse the credit if taken
3. Give the details of the credit note in GST1 which will require you to give the reference no. of the original invoice
4. Your liability will reduce
Discussion Forum – Knowledge

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Latest Amendments to IGST Act: Changes in Service Tax Rates to Ensure Compliance with GST Framework.

Latest Amendments to IGST Act: Changes in Service Tax Rates to Ensure Compliance with GST Framework.
Notifications
GST
Rates for supply of services under IGST Act – Notification as amended

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GST Update: Reverse Charge Mechanism Now Applies to Certain Goods, Recipients Must Pay GST Directly to Government.

GST Update: Reverse Charge Mechanism Now Applies to Certain Goods, Recipients Must Pay GST Directly to Government.
Notifications
GST
Mandatory payment of GST under reverse charge mechanism (R

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Amendment Alters IGST and GST Exemptions on Goods Supply, Impacting Taxation Under Specific Conditions for Compliance.

Amendment Alters IGST and GST Exemptions on Goods Supply, Impacting Taxation Under Specific Conditions for Compliance.
Notifications
GST
Absolute Exemption from IGST / GST on supplies of good

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GST Amendment: Recipients Must Pay GST via Reverse Charge for Certain Services to Ensure Compliance and Avoid Penalties.

GST Amendment: Recipients Must Pay GST via Reverse Charge for Certain Services to Ensure Compliance and Avoid Penalties.
Notifications
GST
Mandatory payment of GST under reverse charge mechan

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