Author: admin_gst

Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
07/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.7/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 672 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, the inward supplies of goods, the description of which is specified in

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Central Goods and Services Tax (Second Amendment) Rules, 2017
10/2017 Dated:- 28-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10 /2017 – Central Tax
New Delhi, the 28 June, 2017
7 Ashadha, 1939 Saka
G.S.R. 663 E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.
    (2) They shall come into force on the 1st day of July, 2017.
2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration

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of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c

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ng a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or servi

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f services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate p

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relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty five pe

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ing borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipien

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s pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of

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transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b

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r where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of

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with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or

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th the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i)

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input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to

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credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in

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sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease

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the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs

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redit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seve

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g exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the sa

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including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoi

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gate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, prev

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ction 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(2) Where the tax in

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e (b) of subrule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-f

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6. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State

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tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause
(f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppli

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case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invo

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ixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for

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along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a f

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ial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes refer

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of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not

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redit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods tran

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f sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity

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he tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or

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of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been su

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tioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details

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record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by th

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of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Comm

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ed Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The de

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es or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which i

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STR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specifi

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hall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or t

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for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the

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20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through a

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lowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were accepted by the recipient on the

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ommunication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward su

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cated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.

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claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the

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valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under s

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GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available t

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annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes othe

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riod of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of

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year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the pe

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r refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return ar

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CT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of e

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tly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with th

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cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:
Pro

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ch payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to

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efund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2)

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n 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return requ

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services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is

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to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clau

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+ Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of servic

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n FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the def

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g prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the

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o the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the

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ally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the

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re an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transm

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ons of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to

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ney credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level cooperatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make

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c. to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
d. to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
e. to recover any sum due from any applicant in accordance with the provisions of the Act;
f. to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
i. to identify beneficial and safe sectors, where investments out of Consumer Welf

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on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the prop

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that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and

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erson referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements fu

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a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the relev

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e (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 s

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e appeal shall be the date of the submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar,

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dgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with t

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authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness produce

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GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of t

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pointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and
(v) the date on which the r

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s of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date. (b) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a

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n of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.- The Authority shall consist of,-
(a) a Chairman

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l be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of s

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y of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in the rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not id

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ommittee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to the Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
(3) The Director G

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h extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
131. Cooperatio

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from the date of the receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the hig

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f the respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter

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1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]
6.
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
62
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7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice *
Description of
inputs held in
No.
ion under
No.
Date
CX/
stock, inputs
contained in
semi-finished or
Unit
Quantit
y
Quanti
ty
Code
(UQC)
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
Central
State
UT Tax
Tax
Tax
Integrate
d Tax
Cess
VAT of
supplier
finished goods
âËœ held a dock
1
2
3
4
5
6
7
8
9
10
11
12
13
7 (a) Inpu

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.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
64
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
I
10. Verification
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
65
Form GST ITC -02
[See rule- 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of tra

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ds under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for composition
scheme
[applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
4(b). Date from which exemption is effective
[applicable only for section 18 (4)]
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be
paid under section 18(4).
Sr.
GSTIN/
*Invoice/Bill of
No.
Registration
entry
under CX/
VAT of
supplier
No.
Date
1
4
Description of inputs
held in stock, inputs
contained in semi-
finished or finished
goods held in stock and
capital goods
Amount of ITC claimed (Rs.)
Unit
Quantity
Code
(UQC)
Qty
Value**
(As adjusted
by debit
note/credit
note)
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
13
5 (a) i valble) 6 7 8 9 10 11 12 B
5 (b) Inputs contained in semi-finished and finished goods held in st

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Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
Credit Ledger
Integrated
Tax
Cess
8
9
10
7. Verification
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
71
1.
GSTIN –
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter-
Form GST ITC-04
[See rule- 45(3)]
Details of goods/capital goods sent to job worker and received back
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
72
worker
Year-
Challan no. Challan date Description of
goods
UQC Quantity
Taxable
value
Type of goods
(Inputs/capital
goods)
Rate of tax (%)
tax
Central State/ Integrated
UT tax
Cess
tax
1 2 3 4 5 6 789101112
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN /
State of job
Received
Original

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he Appropriate)
3.
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
âËœ
âËœ
âËœ
(xiii) Foreign Limited Liability |âËœ
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b)
Contact Information
74
Floor No.
Road/Street
District
PIN Code
Longitude
District
State
ப
ப
âËœ
âËœ
âËœ
âËœ
Office Email Address
Mobile Number
Office Telephone number STD
Office Fax Number
STD
Nature of premises
Own
(d)
Leased
R

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MM/YYYY
Gender
Email address
Director Identification Number (if
any)
PAN
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11. Details of Authorised Signatory
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Email address
Mobile Number
Telephone No. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
60
76
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtai

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ng UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
Place of
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
value
Amount
Tax
Integrated Central
Tax
State/
UT Tax
Cess
Supply
(Name of
State/UT)
1
2
3
4
5
6
4A.
7
8
9
10
11
Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-
commerce operator
4B. Supplies attracting tax on reverse charge basis
4C.
Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value
is more than Rs 2.5 lakh
Place of
Supply
(State/UT)
Invoice details
Rate
No.
Date
Value
Taxable
Value
Amount
Integrated Tax
Cess
1
2
3
4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
78
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce
operator
6. Zero rated suppl

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wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
79
Description
Nil Rated
Exempted
Non-GST
1
8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State supplies to unregistered
persons
Supplies
(Other than Nil
rated/non-GST supply)
supplies
2
3
4
9. Amendments to taxable outward supply details furnished in returns for
earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes,
refund vouchers issued during current period and amendments thereof]
Details of
original
Revised details of document or Rate Taxable
details of original Debit/Credit
Value
Amount
Place of
supply
document
GSTIN Inv. Inv. GSTIN Invoice Shipping Value
Notes or refund vouchers
No. Date
bill
No Date No. Date
1
2 3
4
Integrated Central
Tax
State/Cess
Tax UT Tax
9 10
11
12
13
14
15
16
5 6 7 8
9A. If the invoice/Shipping bill details furnished earlier were incorrect

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ces Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Rate Gross Advance Place of
1
Amount
Cess
7
Received/adjusted supply Integrated Central State/UT|
2
3
4
5
6
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax
amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown
in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods [Furnish revised information]
Month
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Descriptio

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supply.
Place
of Authorised Signatory
Date
Designation/Status….
82
=2
Signature
Name
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to be
submitted by the taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaini

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se; and
83
c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the
recipient.
6. Table 5 to capture information of B to C Large invoices and other information
shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bil

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to previous tax periods which was not reported
earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act to be provided operator wise
and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
supplies made through e-commerce operator attracting collection of tax at
source and Table 7A (2) to capture supplies made through e-commerce
operator attracting collection of tax at source out of gross supplies
reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.

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actions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
tax period and tax to be paid thereon along with the respective PoS. It also
includes information in Table 11B for adjustment of tax paid on advance
85
received and reported in earlier tax periods against invoices issued in the
current tax period. The details of information relating to advances would be
submitted only if the invoice has not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported
only in summary table. It will be optional for taxpayers having annual turnover
upto Rs. 1.50 Cr but they need to provide information about description of
goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers
having annual turnover in the preceding year

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. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable Place of
Amount of tax
value
supply
(Name of
Note
State/UT)
GSTIN No. Date GSTIN No. Date Value
87
88
Integrated Central State Cess
Tax
Tax / UT
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
88
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a regis

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Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of
Entry
GSTIN Details of bill of Rate Taxable
Amount
Whether
Amount of ITC
of
supplier No.
entry
Date Value
value
input/
available
Integrated Cess
Tax
Capital
Integrated Cess
goods(incl.
Tax
plant and
machinery)/
Ineligible
for ITC
1
2
3
4
5
6
7
8
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
suppl or input
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
Ces
of entry No
y service/
Integrat Centr State/UCes
GSTI No Dat|GSTI No Dat|Valu
Integrat Centr State/Us
Capital ed al Tax T Tax
Nie Nicced Tax al Tax Taxi Tax
ITC)
1 23 4

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ISD Credit Note
Tax
Tax UT
Tax
Tax
Tax
Tax
2
3
4
5
6
7
8
9
10 11
9. TDS and TCS Credit received
GSTIN of
Deductor/
Gross Sales
Value Return
Net Value
GSTIN of e-
Integrated
Tax
Amount
Central
State Tax/UT
Tax
Tax
Commerce
Operator
1
2
3
5
6
7
9A.
TDS
9B.
TCS
91
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate
Gross
Advance
Place of
supply
Amount
Paid
1
2
(Name of Integrated Central
State/UT)
3
State/UT Tax
Cess
Tax
Tax
4
5
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added
to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No

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wn)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
from
Amount
output
liability
Integrated Central State CESS
Tax
Tax
UT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Tax paid on advance in earlier tax periods and
Reduce
(f) adjusted with tax on supplies made in current
Reduce
tax period
93
33
13. HSN summary of inward supplies
Sr. No. HSN Description UQC| Total Total Total
Quantity value Taxable
(Optional
if HSN is
Amount
Value Integrated Central State/UT Cess
furnished)
Tax
Tax
Tax
1
2
3
4
5
6
7
9
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my

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ept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have
not been received)
After taking the action, recipient taxpayer will have to mention whether
he is eligible to avail credit or not and if he is eligible to avail credit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
95
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the

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es information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit
as distributed by ISD (whether eligible or ineligible) will be made available to
the recipient unit and it will be required to re-determine the eligibility as well
as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to

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State/UT)
1 2 3 4 5 6 7 8 9 10 11
5. Debit / Credit notes (including amendments thereof) received during current tax
period
Details of original
document
Revised details of Rate Taxable
document or details of
value
original Debit/Credit
Amount of tax
Place of
supply
|(Name of
97
40
note
State/UT)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UTCess
Tax Tax
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date Integrated Tax Central Tax State/ Cess
UT Tax
2
3
4
5
6
7
ISD Invoice -eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
GSTIN of e-
Commerce
Amount
received Sales
/ Gross Return
Value
Amount
Net Value Integrated Central
Tax
Tax
State Tax/UT
Tax
Operator
1
2
3
4
5
7
7A.
TDS
7B. TCS
98
1. GSTIN
Form GSTR-3
[See rule 61(1)]
2.

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alue
Amount of Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
Amount of Tax
Integrated
tax
Central
State/UT Tax
Cess
Tax
3
4
5
6
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B
Zero rated supply made with payment of Integrated Tax [Rate wise]
C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-c

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and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
Amount
reduce from Integrated Central
State CESS
output
liability
tax
tax
/UT
tax
2
3
4
5
6
ITC claimed on mismatched/duplication
(a)
Add
of invoices/debit notes
101
(b)
Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f)
and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
tax

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Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
Amount payable
2
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a)
Central tax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Amount Paid
3
Description
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
103
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid
in cash
Tax paid through ITC
Interest
Late
fee
Integrated tax
Central Tax State/UT Tax
Cess
2
3
4
5
6
7
8
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has be

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ies originally made under reverse
charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances
earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
105
Reference No:
To
GSTIN
Form GSTR – 3A
[See rule 68]
Date:
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax

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ny –
Date
Date –
Consequent upon applying for surrender of registration or cancellation of your
registration for the reasons specified in the order, you were required to submit a final
return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
of the assessment order.
Signature
Name
Designation
106
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered

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other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As
per section 17(5)
(2) Others
Integrated Tax
2
Central Tax
State/UT Tax
Cess
3
4
5
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
2
3
1
From a supplier under composition scheme, Exempt and Nil rated
107
supply
Non GST supply
6.1 Payment of tax
Description
Tax
payable Integrated
Paid through ITC
Central State/UT
Cess
Tax paid
TDS./TCS
Tax/Cess
Interest
Late
paid in
Fee
Tax
Tax
Tax
cash
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Suppli

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s received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original
invoice
Revised details of
invoice
Rate Taxabl
e value
GSTIN No. Date GSTI No. Date Value
N
Amount
Place
of
supply
Integrate Central State/UT Cess (Name
d Tax Tax
Tax
of
1
2 3 4 5 6 7
89
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
| incorrect
5B. Debit Notes/Credit Notes [original)]
109
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
[periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
Compo

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(Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
110
Quarter
Amendment relating to information
furnished in S. No.(select)
8A(1) 8A(2) 8B(1) 8B(2)
9. TDS Credit received
GSTIN of Deductor
Gross Value
Amount
Central Tax
State/UT Tax
2
3
4
10. Tax payable and paid
Description
Tax amount payable
2
Pay tax amount
3
(a) Integrated
Tax
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
Amount
Amount Paid
payable
2
3
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
2
Interest Penalty
3
4
Fee
Other
Debit Entry Nos.
5
6
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
1
(a) In

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nward supplies, rate-wise:
(i)
(ii)
Table 4A to capture inward supplies from registered supplier other
than reverse charge. This information will be auto-populated from
the information reported by supplier in GSTR-1 and GSTR-5;
Table 4B to capture inward supplies from registered supplier
attracting reverse charge. This information will be auto-populated
from the information reported by supplier in GSTR-1;
113
(iii)
(iv)
Table 4C to capture supplies from unregistered supplier;
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. Table 5 to capture amendment of information provided in earlier tax
periods as well as original/ amended information of debit or credit note
received, rate-wise. Place of Supply (PoS) to b

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) Legal name of the registered person
Auto Populated
Auto Populated
(b) Trade name, if any
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
No. Date Value
Integrated
Tax
1
2
3
4
5
6
7
Central
Tax
8
State/UT
Tax
Cess
State/UT)
9
10
11
3A. Inward supplies received from a registered supplier (other than supplies attracting
reverse charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
4. Debit notes/credit notes (including amendments thereof) received during current
period
Details of original
document
Revised details of Rate Taxable
document or details
value
of original Debit/
Credit Note
GSTIN No. Date GSTIN No. Date Value
Amount of tax
Place of
supply
(Name of
State/UT)
Integrated Central State/UT Cess
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
5. TDS Credit received
115
GSTIN of deductor Gross value
1
2
Amount

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ss
Tax
Tax
Supply
(Name of
UT
State/UT)
116
▬▬▬▬▬▬▬▬▬▬▬▬Tax
1
2
3
4
7
9
10
11
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs 2.5 lakh
Place of
Invoice details
Rate
Taxable
Amount
Supply
Value
(State/UT) No.
Date Value
1
2
3
4
5
6
Integrated Tax
7
Cess
8
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons
other than the supplies mentioned at Table 6
Rate of tax
Total Taxable
value
Amount
1
2
Integrated
3
Central
4
State/UT Tax
5
Cess
6
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof]
Details of original
document
Revised details of
document or
details of

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paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Tax
Paid
Integrated
tax
Cess
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
Amount payable
2
I Interest on account of
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
II Late fee on account of
(a)
118
Central tax
Amount paid
3
(b) State/UT
tax
13. Refund claimed from electronic cash ledger
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax Interest Penalty
2
3
4
Fee
5
Other
6
Debit Entry Nos.
7
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
3
4
5
6
Verification
I hereby solemnly affirm and declare that the information

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to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns
of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately
for goods and services should be reported as under:
i.
For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.
For all inter-state B to C supplies, where invoice value is more
than Rs. 2,50,000/- (B to C Large) invoice level detail to be
provided in Table 6; and
iii.
For all B to C supplies (whether inter-State or intra-State) where
invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i.
B2B outward supplies declared in the previous tax period;
ii.
iii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs❞ reported
i

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s)
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
1
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)
Month
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
1
2
3
4
5
6. Calculation of interest, penalty or any other amount
Amount of tax due
Sr. No.
Description
1
2
1.
Interest
2.
Others (Please specify)
Total
122
Integrated tax
3
CESS
4
Description
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Amount payable
Integrated
CESS
Debit
entry no.
Amount paid
Integrated
CESS
tax
tax
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
123
Signature
Name of Authorised Signatory
Designation/Status
Form GSTR-6
[Se

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e No. 3
Original details
Revised details
GSTIN No. Date GSTIN
of
supplier
of
Invoice/debit
Rate Taxable
value
Amount of Tax
supplier note/credit note
details
No Date Value
Integrated Central State
CESS
tax
Tax
UT
Tax
11
12
13
1 2
3
4
5 6
7 8 9
10
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
tax
2
Integrated Central
Tax
3
State/
UT Tax
Cess
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
ISD credit
ISD invoice
Input tax distribution by ISD
recipient
no.
No.
Date
No.
Date
Integrated
Tax
Central State
Tax
Tax
CESS
1
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of I

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s
126
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. ISD :-
c. ITC: –
Goods and Services Tax Identification Number
Input Service Distributor
Input tax Credit.
2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month
succeeding the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on
filing of GSTR-6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge
supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax
period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its
registered recipie

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Deducted at Source
1.
GSTIN
2.
(a) Legal name of the Deductor
Auto Populated
(b) Trade name, if any
Auto Populated
3. Details of the tax deducted at source
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of
deductee
Amount paid to deductee on
which tax is deducted
Amount of tax deducted at source
Integrated
Tax
Central Tax
State/UT
Tax
1
2
3
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month GSTIN of Amount paid to GSTIN
Amount paid to
Amount of tax deducted at source
deductee
deductee on
of
which tax is deductee
deducted
deductee on
which tax is
deducted
Integrated
Central State/UT
Tax
Tax
Tax
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
Amount of tax deducted
2
Amount paid
3
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
129

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f information provided in earlier tax
periods.
4. Return cannot be filed without full payment of liability.
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
5. (a) Legal name of the deductee –
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7 –
7. Details of supplies Amount of tax deducted –
132
Value on which
tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central State/UT
Tax
Tax
1
2
3
4
Signature
Name
Designation
Office –
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
Year
Month
1.
GSTIN
2. (a)
Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
(Amount in Rs.
3. Details of supplies made through e-commerce operator
for all Tables)
GSTIN
of the
supplier
1
Gross value
Details of supplies made which attract TCS
Value of
supplies
Net amount
liable for TCS
T

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tegrated tax
(b) Central Tax
(c) State/UT Tax
8. Refund claimed from electronic cash ledger
Tax Interest Penalty
Other
Debit Entry
Nos.
6
Description
1
2
3
4
5
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment
of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Instructions:-
134
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
135
1. Terms Used :-
a.
GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be ca

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(drop down)|
Verification
136
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. UIN –
Goods and Services Tax Identification Number
Unique Identity Number
2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
4. UIN holder will not be allowed to add or modify any details in GSTR-11.
137
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up

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as per PAN
Retired from Centre/ State
Scanned copy of Pension Certificate issued by AG office or any
other document evidencing retirement
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
138
Mobile Number
Landline Number
Email id
Professional Address
Building No./ Flat No./ Door No.
Floor No.
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
8.9
8.10
9.
9.1
9.2
9.3
9.4
9.5
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
Name of the Premises / Building
Road Street Lane
Locality / Area / Village
(Any three will be mandatory)
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
V

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on.
Centre / State
Form GST PCT-03
[See rule 83(4)]
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on

– (date)………………………………. (Time)…………………….
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing
on the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
142
Signature
Name
(Designation)
Reference No.
Form GST P

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onic cash ledger
To file an application for claim of refund
5.
2.
The consent of the
To file an application for amendment or cancellation of registration
attached herewith*.
*Strike out whichever is not applicable.
(Name of Goods and Services Tax Practitioner) is
Date
Place
144
Signature of the authorised signatory
Name
Designation/Status
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
only in respect of the activities specified by
GSTIN
(Legal name),
Date
145
Signature
Name
Enrolment No.
146
Month
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No./Invoice/Debit
Date
Note/Credit Note
Number Taxable Value
ITC/Output Liability
Interest
Integrated
State
Central / UT
Cess
Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
2
A.2
Details of Invoices, Debit and Credit Notes of the

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20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return
for month of September to be filed 20th October
1 July
2 July
Two Months
Two Months
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1 August
2 August
One Month
One Month
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
1 August
2 August
One Month-high
One Month-high
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was n

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filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November
1 September
âËœ NITW Months
2 September
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any
Tax Period –
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr.
Date
Reference
Ledger
Description Type of
No.
(dd/mm/
yyyy)
No.
used for
discharging
liability
Transaction
[Debit (DR)
(Payable)] / Tax
[Credit (CR)
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Interest Penalty Fee Others Total Tax
Interest
Penalty Fee Others Total
1
2
3
4
5
(Paid)/]
6
7
8
9
10
11
12
13
14
15
16
17
18
Note-
148
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.

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in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr No.
Date
Reference
Tax
Ledger
Descripti Type of
(dd/
No.
Period,
used for
on
Transaction
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)]/
Ta
Interes
Penalt Fe Other Total
Ta
Interes
Penalt Fe Other Tota
Status
X
t
y
e
S
X
t
y
e
S
1
(Staye
d /Un-
Reduction
stayed
(RD)/ Refund
)
adjusted (RF)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
149
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Over

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S/All
(Amount in Rs.)
Sr
농업
Date
Refere
Tax
Description
Transaction
Credit/Debit
Balance available
No. (dd/m
nce
Period,
(Source of
Type
m/
No.
if any
credit &
[Debit (DR)
yyyy)
purpose of
utilisation)
/ Credit
(CR)]
Central State UT
Tax
Tax
Tax
Integr CESS Total
ated
Central State UT
Tax
Tax
Tax
Integr CESS Total
ated
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Sr.
No.
Tax period
1
2
Central
Tax
3
State
Tax
4
5
Amount of provisional credit balance
UT Tax Integrated Cess
Tax
6
Total
7
8
Sr.
Tax period
Amount of mismatch credit
No.
Central State
Tax
Tax
UT Tax
Integrated
Tax
Cess
Total
Balance of Provisional credit
Mismatch credit (other
than reversed)
1
2
4
5
6
7
8
Note –
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.)

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tate Tax' stands for State Goods and Services Tax; â۬'UT Tax' stands for Union
territory Goods and Services Tax; â۬Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
154
Note –
155
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
-234
GSTIN
2.
Name (Legal)
Trade name, if any
4.
Ledger / Register in
Credit ledger
Cash ledger
Liability register
which discrepancy
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6.
Reasons, if any
7.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
Place
Date
Name of Authorized Signatory
Designation/Status……………….
Signature
'Central Tax' stands for Central Goods and S

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6
17
18
19
20
Note –
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
157
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be recorded under the head “description”.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stan

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/RTGS
âËœ Cash
Details of Instrument
Cheque
âËœ Demand Draft
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
GST
Reserve Bank f India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
160
Paid Challan Information
161
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/DD
deposited at Bank's counter)
Note -UTR stands for Unique Transaction Number for NeFT/RTGS payment.
162
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
-234
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan
from Common Portal
5.
Common Portal Identification
Number (CPIN)
6.
Mode of payment (tick one)
Net
CC/DC
NEFT/RTGS
OTC
banking
7.
Instrument detail, for OTC
C

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al Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; â۬Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States).
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
person
From
To
6. Amount of Refund Claimed:
Act
Tax Interest Penalty
Fees
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
164
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
e.
f.
i. Select the type of Order:
A

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x/
UT Tax
CESS
Col. 20/21/22/23
unregistered
Col. Col. Col.
17 18
19
Goods/
State
No Date Value Services HSN
Taxable
value
supplier) Rate
Rate
Rate
Rate
Integrated Central
UQC QTY
Amt.
Amt.
Amt.
Amt.
Tax/ UT Cess
(%)
(%)
(%)
(NA)
Tax
Tax
2
3
4
【G/S)
5
Tax
6
7
24A 24B
8
9
10 11 12
13 14
15
16
17 18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/none)
Col. 20/21/22/23: Amount of ITC available
167
For Outward Supplies:
As per GSTR-1 (Table 5):
Invoice details
Tax Period: ……
Integrated
Tax
Central Tax
State Tax/ UT
Tax
Cess
GSTIN/
UIN
No. Date Value services HSN Taxable UQC QTY Rate Amt Rate Amt Rate Amt Rate Ami Col. 16 Col 17 Col. 18. Col. 19 Col. 20 Col. 21 Col. 2
1234567_234238|8|9|10|11|12|13|14|15|16|17|18|19|20|21|22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ

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details are mandatory- in case of Services)
169
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 3:
Exports without payment of Tax:
Invoice
Tax Period: ……
Whether
tax on this
Shipping bill/ Bill of
export
invoice is
EGM
BRC/
Tax payment option
Integrated Tax
paid on
Details
FIRC
Goods/
With
Without
provisional
basis
(Yes/No)
No. Date Value Services HSN UQC QTY value Code No. Date Integrated Imggrated (96) Am No. Date No. Date
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
13
14
15C 15D 15E 15F
(*Shipping Bill and EGM – in case of goods are mandatory;
BRC/FIRC details are mandatory, in case of Services)
170
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
GSTR-1 Table 5
Tax Period: ……
GSTIN/
Invoice details
Goods/
Integrated Central
Tax
Tax
State Tax/
UT Tax
Cess
UIN
No. Date Value services HSN
Taxable
Value
UQC

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mandatory)
171
172
GSTR 5- Table 6
Col.
1
No.
Payment
Date of Details
Tax Period: ……
Invoice details
Integrated
Tax
Central Tax
State Tax/
UT Tax
Cess
ARE
Goods/
Col. Col. Col. Col. Col.
16 17 18 19 20
Receipt
Date Value Services HSN UQC QTY
Taxable Rate
Value (%)
Rate
Rate
Rate
Amt.
Amt.
Amt.
Amt.
No. Date
(%)
(%)
(NA)
Ref No. Date
1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F
21G
Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of

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/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
174
Statement 6:
Statement in case of Application filed under rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN/UIN Details of invoice covering transaction considered as intra-State / inter-State transaction earlier
Name
Transaction which were held inter State / intra-State supply subsequently
Invoice details
Integrated Central State
Cess
(in case B2C)
Tax
Tax
Tax
Tax
Place of Supply Integrated Central Tax State Tax
(only if different
from the location
Cess
Place of Supply
(only if different
No.
Date Value Taxable
Amt
Amt
Amt
Amt
of

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ng refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
177
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
178
Reference No. :
ÃŽ¤ÃŽ¿
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject:

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d
Tax
Cess
Amount of refund
claimed
10% of the amount
ii.
claimed as refund
111.
iv.
(to be sanctioned later)
Balance amount (i-ii)
Amount of refund
sanctioned
Bank Details
Bank Account No. as
V.
per application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
vili.
MICR
ix.
180
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
Order Date……
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Date:
Place:
To
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
i.
Details of the Bank
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
181
FORM-GST-RFD-06
Order No.:
Refund Sanction/Rejection Order
Date

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the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the
Table above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application# . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
of Section (…) of the Act. .
&3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
&Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…)
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
183
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
……..
Order for Complete adjustment of sanctioned Refund
Part- A
Date:
Dated
Sir/Madam,
W

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h reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated
Tax
Central
State Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
185
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
To
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN………
Dated
1.
Reference
No. of
Notice
Date
issue
of
2.
GSTINUIN
3.
Name of b

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ORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Signature of Authorised
Name:
Designation Status:
189
1.GSTIN
2. Name
3. Address
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr.
No.
HSN
Name of
commodity
/service
Tax rate
Valuatio Average
n
monthly
Centra
1 tax
State
Integrate Ces
d tax
turnover
S
of the
UT
commodit
tax
y/service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional
assessment
6. Documents fi

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y further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
191
Signature
Name
Designation
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional
Notice No.
Notice date
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
192
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
To
GSTIN –
Name –
Address –
Form GST ASMT -04
[See rule 98(3)]
Application Reference No. (ARN)
……….
Dated……
Date
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment. Upon
examination of your application and the reply, th

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been
allowed to pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We
fail to do so the department will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation / Status
Date
194
I/We………….
Bond for provisional assessment
[Rule 98(3) & 98(4)]
,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of
India (hereinafter called “the President”/ the Governor of …(State) (hereinafter called the “Governor”) in
the sum of….
….rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ execu

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rated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/ State Government
for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
195
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Na

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he undersigned for personal hearing on >.
197
Signature
Name
Designation
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble – >
Date
dated……
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
198
Signature
Name
Designation
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No.
Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
2
3
4
5
5. Verification-
I
hereby solemnly affirm and declare that
the infor

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n the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
201
Signature
Name
Designation
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and bel

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he basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
the date of service of this order, the order shall be deemed to have been withdrawn;
otherwise, proceedings shall be initiated against you after the aforesaid period to recover the
outstanding dues.
Signature
Name
Designation
204
Reference No:
To
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
Tax Period
F.Y.
Show Cause Notice fo

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To
Temporary ID
Name
Address
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
Date:
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period
as your registration has been cancelled under
sub-section (2) of section 29 with effect from-
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on
date(s).
On the basis of information available with the department / record produced during
proceedings, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
(Amount in Rs.)
Sr No.
Tax
Period
Act
Tax
Interest
Penalty
Others
Total
1
2
3
4
5

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in Rs.)
Sr. No.
Tax
Period
Act
Tax
Interest,
Penalty
Others
Total
if any
1
2
3
4
5
6
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which
proceedings shall be initiated against you to recover the outstanding dues.
207
Signature
Name
1. GSTIN /ID
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Date

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of business on
And whereas you are required to:-
,
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at……
…(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.
In case of failure to comply with this notice, it would be presumed that you are not in
possession of such books of account and proceedings as deemed fit may be initiated as per
the provisions of the Act and the rules made thereunder against you without making any
further correspondence in this regard.
210
Signature …
Name
Designation
Reference No.:
To,
GSTIN
Form GST ADT – 02
[See rule 101(5)]
Date:
Name
Address
Audit Report No.
dated …

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examined and
audited by
…(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
212
Signature.
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
has been examined by
Your books of account and records for the F.Y………..
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
information available / documents furnished by you and the findings/discrepancies are as
under:
Short
payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the Act and the rules made thereunder, failing which proceedings as deemed fit may be
initiated against

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also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
214
(iii) determination of time and
value of supply of goods or
services or both
(iv) admissibility of input tax
credit of tax paid or deemed to
have been paid
(v) determination of the liability to
pay tax on any goods or services or
both
(vi) whether applicant is required
to be registered under the Act
(vii) whether any particular thing
done by the applicant with respect
to any goods and/or services or
both amounts to or results in a
supply of goods and/or services or
both, within the meaning of that
term
14. Question(s) on which advance
ruling is required
15.
16.
Statement of relevant facts having
a bearing on the question(s) raised.
Statement containing the
applicant's interpretation of law
and/or facts, as the case may be, in
respect of the aforesaid question(s)
(i.e. applica

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culars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
12
13
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the appellant wishes to be heard in person?
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan
Number (CIN) –
Date –
Identification
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any

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cerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this
application in my capacity as
this application and verify it.
(designation) and that I am competen

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nd disputed
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
Particulars
Particulars
of demand/
refund
Amount
of
a) Tax/Cess
demand
b) Interest
created
(A)
c) Penalty
219
(B)
d) Fees
a) Admitted
amount
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr.
Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
State/UT
Integrated
CESS
Ledger
tax
tax
tax
1
2
3
4
5
6
7
8
9
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
State/UT
Cash Ledger
3.
tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. Descriptio
Amount payable
Debi
Amount paid
No
n
t
Integrate
d tax
Centra
State/U CES
entry
1 tax
T tax
Integrate
d tax
Centra
1 tax
State/U
T tax
CES
S
no.
1
2
3
4
5
6
8
9
10
11
1.
Interest
2.
Ù‡è§Ã™â€ Ã™â€¡
Penalty
Late fee
3.
4. Others
16. Whether appeal is being filed after

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f the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2.
GSTIN/Temporary ID/UIN-
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date-
Designation and address of the officer passing the order appealed against-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/UT
tax
Integrated
Cess
tax
10. Amount of demand in dispute, if any –
224
Particulars of
demand/refund,
if any
Place:
Date:
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
a) Tax/
amount
b) Interest
total
Amount
of
demand
c) Penalty
total total
created,
>
if any
(A)
d) Fees
total
e) Other
total
charges
a) Tax/
total
Cess
Amount
b) Interest
>
total
under
dispute
c) Penalty
ÃŽâ€

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ppellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax State/UT Integrated
Cess
tax
tax
(v)
Other charges
Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars
of demand
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
amount
228
a) Tax/
Cess
total
b) Interest
total
Amount
demanded/
rejected>, c) Penalty
if any
(A)

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dispute-
(iv)
Amount under dispute Central tax State/UT tax Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
13
State or Union Territory and the Commissionerate (Centre) in which the order or
decision was passed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the
case may be-
Whether the decision or order appealed against involves any question relating to
232
14
place of supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
Name of the Adjudicating Authority-
Order Number and date of Order-
(i)
(ii)
(iii)
(iv)
Head
Tax
GSTIN/UIN/Temporary ID-
Amount involved:
Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Tax
Interest
Penalty
Refund
Total
15
Details of payment
Head
Central tax
16
State/UT
tax

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nation and Address of the Appellate Authority passing the order appealed
against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/UT
Integrated
Cess
tax
tax
235
10. Amount demanded, disputed and admitted:
Particulars
Particulars
Centr
State/ Integ Cess
Total amount
of
al tax
UT
rated
demand, if
tax
tax
any
a) Tax/Cess
b) Interest
c) Penalty
Place:
Date:
demand
created, if
any
(A)
Amount
d) Fees
Other
charges
a) Tax/Cess
b) Interest
under
c) Penalty
dispute
(B)
d) Fees
e) Other
charges
total
Λ
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-

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al name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
Balance cenvat credit carried
forward in the said last
specified in
Column no. 3
return
1
and Service Tax)
3
4
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
2
Total
(b)
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Name of Issuer
Sr. No. of Form
Amo

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ally availed
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
Value
Duties and
taxes paid
law
ED/
SAD
CVD
240
central tax) (9-10)
(b)
Sr.
no
Invoice / Supplier's
document registration
Date
no.
Recipients'
registration no.
under existing
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice /
Document
no.
under
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
existing
Total VAT [and ET]
credit availed under
existing law
Total VAT [and ET] credit
unavailed under existing
law (admissible as ITC of
State/UT tax) (8-9)
existing
law
law
1
2
3
4
5
6
7
8
9
10
Total
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and ta

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paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Total Input tax credit
admissible as
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at single point)
Details of inputs in stock
Description
Unit Qty
Value
1
2
3
4
Tax paid
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
Registration no.
under existi

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it
Quantity
Value
7
8
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
b.
Details of goods held by the agent
243
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
11.
12.
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of credit availed in terms of Section 142 (11 (c))
Details of goods with Agent
Quantity Value
Input Tax to be taken
5
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no. document date
Tax Paid
2
3
4
5
6
Total
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Sr
Document
No.
no.
1
Total
6
7
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
7
Document
date
GSTIN no. of
Name & addres
recipient, (if applicabl of recipient
HSN
2
3
4
5
6
Descript

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Exemption on intra-State supplies of goods from the whole of the central tax leviable u/s 9 of CGST
02/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Superseded vide Notification No. 10/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of  the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2

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13.  
21[***]
 
14.  
21[***]
 
15.  
21[***]
 
16.  
21[***]
 
17.  
21[***]
 
18.  
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.  
0301
Live fish.
20.  
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.  
22[0304, 0306, 0307, 0308
All goods, fresh or chilled
22.  
49[0303, 0304, 0305, 0306, 0307, 0308, 0309]
All goods [other than fresh or chilled] and 55[, other than pre-packaged and labelled]
23.  
23[***]
 
24.  
23[***]
 
25.  
0401
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.  
0403
56[Curd, Lassi, Butter milk, other than pr

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0702
Tomatoes, fresh or chilled.
37.  
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.  
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.  
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.  
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.  
0707
Cucumbers and gherkins, fresh or chilled.
42.  
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.  
0709
Other vegetables, fresh or chilled.
43[43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B
0711
50[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
44.  
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.  
0713
1[Dried leguminous vegeta

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helled or peeled]
50.  
0803
Bananas, including plantains, fresh or dried
51.  
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.  
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.  
0806
Grapes, fresh
54.  
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.  
0808
Apples, pears and quinces, fresh.
56.  
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.  
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chic

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1.  
1007
Grain sorghum [59[, other than prepackaged and labelled]]
72.  
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [59[, other than prepackaged and labelled]]
73.  
1101
Wheat or meslin flour [59[, other than prepackaged and labelled]].
74.  
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [59[, other than prepackaged and labelled]]
75.  
1103  
Cereal groats, meal and pellets [59[, other than prepackaged and labelled]]
76.  
1104
Cereal grains hulled
77.  
1105
26[Flour, powder, flakes, granules or pellets of potatoes] 60[, other than pre-packaged and labelled]
78.  
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.

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bsp;
1210
Hop cones, fresh.
24[87A.
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets]
88.  
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.  
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.  
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.  
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.  
1301
Lac and Shellac
35[92 A
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
93.  
1404 90 40
Betel leaves
24[93A
1404 90 60
coconut shell, unworked]
36[93 B
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom st

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ious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.  
2201
Water [other than aerated, mineral, 64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.
2201
Non-alcoholic Toddy, Neera including date and palm neera
53[101.
**
**]
102.
10[2301,2302, 2308, 2309]
70[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]]
37[102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
102B
2306
Cotton seed oil cake]
71[102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
103.
2501
28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or

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all kinds of leaves/ flowers/bark]
115.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
39[117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
66[118.
**
**]
119.
4901
Printed books, including Braille books
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.
4903
Children's picture, drawing or colouring books
44[121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated]
66[122.
**
**]
19[122A
4907
Duty Credit Scrips]
123.
5001
Silkworm laying, cocoon
124.
5002
Raw silk
125.
5003
Silk waste
126.
5101
Wool, not carded or combed
127.
5102
Fine or coarse animal hair, not carded or combed
128.
5103
Waste of wool or

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culture, horticulture or forestry 33[other than ghamella].
138.
8445
14[Charkha for hand spinning of yarns, including amber charkha]
139.
8446
Handloom [weaving machinery]
140.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
68[141.
**
**]
142.
9021
Hearing aids
143.
92
15[Indigenous handmade musical instruments as listed in ANNEXURE II]
144.
9603
16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145.
9609
Slate pencils and chalk sticks
146.
9610 00 00
Slates
41[146A
9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons]
147.
9803
Passenger baggage
148.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
34[

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apter
Parts for manufacture of hearing aids]
42[152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)]
45[153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause]
Explanation.- For the purposes of this Schedule,-
(i)  The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
76[(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, t

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by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.]
2.   This notification shall come into force with effect from the 1st day of July, 2017.
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or en

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ruments
1.  
Bulbul Tarang
2.  
Dotar, Dotora, or Dotara
3.  
Ektara
4.  
Getchu Vadyam or Jhallari
5.  
Gopichand or Gopiyantra or Khamak
6.  
Gottuvadhyam or Chitravina
7.  
Katho
8.  
Sarod
9.  
Sitar
10.  
Surbahar
11.  
Surshringar
12.  
Swarabat
13.  
Swarmandal
14.  
Tambura
15.  
Tumbi
16.  
Tuntuna
17.  
Magadi Veena
18.  
Hansaveena
19.  
Mohan Veena
20.  
Nakula Veena
21.  
Nanduni
22.  
Rudra Veena
23.  
Saraswati Veena
24.  
Vichitra Veena
25.  
Yazh
26.  
Ranjan Veena
27.  
Triveni Veena
28.  
Chikara
29.  
Dilruba
30.  
Ektara  violin
31.  
Esraj
32.  
Kamaicha
33.  
Mayuri Vina or Taus
34.  
Onavillu
35.  
Behala(violin type)
36.  
Pena or Bana
37.  
Pulluvan veena – one stringed violin
38.  
Ravanahatha

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p;
Ghat singhari or gada singari
79.  
Ghumot
80.  
Gummeta
81.  
Kanjira
82.  
Khol
83.  
Kinpar and Dhopar (tribal drums)
84.  
Maddale
85.  
Maram
86.  
Mizhavu
87.  
Mridangam
88.  
Pakhavaj
89.  
Pakhavaj jori – Sikh instrument similar to tabla
90.  
Panchamukha vadyam
91.  
Pung
92.  
Shuddha madalam or Maddalam
93.  
Tabala / tabl / chameli – goblet drum
94.  
Tabla
95.  
Tabla tarang – set of tablas
96.  
Tamte
97.  
Thanthi Panai
98.  
Thimila
99.  
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum with one jingle
102.
Kansi – small without jingles
103.
Patayani thappu – medium frame drum played with hands
104.
Chenda
105.
Dollu
106.
Dhak
107.
Dhol
108.
Dholi
109.
Idakka
110.
Thavil
111.
Udukai
112.
Chande
113.
Nag

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d, whether or not skinned or split”
2.
Corrected vide corrigendum notification dated 12-7-2017, “[proposed GST Nil]”
3.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “9”
4.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “2302”
5.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name”
6.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
7.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than those put up in unit container and bearing a registered brand name”
8.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
9.
Substituted vide notification no. 28/2017

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a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”
18.
Inserted vide notification no. 28/2017 dated 22-9-2017
19.
Inserted vide notification no. 35/2017 dated 13-10-2017
20.
Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
8.  
0202
Meat of bovine animals frozen [other than frozen and put up in unit container]
9.  
0203
Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
 
21.
Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
10.  
0204
Meat of sheep or goats, fr

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er than put up in unit containers]
17.  
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
 
22.
Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
21.  
0304
Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22.  
0306
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
 
23.
Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
23.  
0307
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.  
0308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
 
24
Inserted vide Notification No

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bsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]
30.
Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”
31.
Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as,
11[102A
2306
Cotton seed oil cake]
 
32.
Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “7113”
33.
Inserted vide Notification No.7/2018 Dated 25-01-2018,
34.
Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “(v) Vibhuti sold by religious institutions,”
35. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-

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12-2018 w.e.f. 01-01-2019 before it was read as
“24[43A.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- 
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”
44. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
45. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
46. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
47. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
48. Substituted vide NOTIFICATION NO. 9/2021-Central Tax (Rate) dated 30-09-2021 w

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rted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 
53. Omitted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“101.
2202 90 90
Tender coconut water 8[other than those put up in unit container and,-
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]”
54. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8803”
55. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“other than those put up in unit container and,

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as in the ANNEXURE I]]”
58. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]]”
59. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“7[other than those put up in unit container and,-
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has bee

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-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”
64. Omitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “purified,”
65. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“9[other than those put up in unit container and,-
(a) bearing a registered brand name; or 
(b) bearing a brand name on which an actionable claim or enforceable right in a  court of law is available [other than those wher

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mitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“141.
54[8807]
Parts of goods of heading 8801”
69. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 
“17[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
    29[(b) The phrase “registered brand name” means, – 
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;&

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. 15-07-2024
75. Inserted vide Notification No. 02/2025- Central Tax (Rate) dated 16-01-2025
76. Substituted vide Notification No. 02/2025- Central Tax (Rate) dated 16-01-2025 before it was read as, 
“69[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (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.]
74[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and l

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CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
01/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Superseded vide Notification No. 9/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 673 (E).- In exercise of the powers conferred by sub-section (1) of section 9 312[and 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 notifies the rate of the central tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I, 
(ii) 6 per cent. in respect of goods specified in Schedule II, 
(iii) 9 per cent. in respect of goods specified in Schedule III, 
(iv) 14 per cent. in respect

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chilled] 460[, pre-packaged and labelled]]
3.
133[***]
 
4.
133[***]
 
5.
133[***]
 
6.
133[***]
 
7.
0401
Ultra High Temperature (UHT) milk
8.
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.
0403
407[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
461[9A
0403
Curd, Lassi, Butter milk, pre-packaged and labelled]
10.
0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11.
0406
Chena or paneer 462[, pre-packaged and labelled]
12.
0408
Birds' eggs, not in shell,

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waste of these products.
19.
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21.
0511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.
7
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
313[
********
 
 
********
]
25.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split 464[, pre-packaged and labelled]
26.
0714
136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and simil

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trus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.
0901
6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.
0902
Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.
0903
Maté
38.
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.
0905
Vanilla
40.
0906
Cinnamon and cinnamon-tree flowers
41.
0907
Cloves (whole fruit, cloves and stems)
42.
0908
Nutmeg, mace and cardamoms
43.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
44.
0910 [other than 0910 11 10, 0910 30 10]
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and othe

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ing 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.
1105
Meal, powder, 135[Flour] flakes, granules and pellets of potatoes 467[, pre-packaged and labelled]
59.
1106
Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713 ]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 467[, pre-packaged and labelled]
60.
138[***]
 
61.
18[ 0713 ]
Guar gum refined split
62.
1109 00 00
Wheat gluten, whether or not dried
63.
12
All goods other than of seed quality
64.
1201
Soya beans, whether or not broken other than of seed quality.
65.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.
1203
Copra 139[***]
67.
1204
Linseed, whether or not broken other than of seed quality.
68.
1205
Rape or colza seeds, whether or not broke

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t stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.
1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.
1301
Compounded asafoetida commonly known as heeng
242[76A
13
Tamarind kernel powder]
77.
1401
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78.
141[1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
242[78A
1404 or 3305
Mehendi paste in c

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fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
88.
1516
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.
1517
Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.
1518
Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91.
1701
Beet sugar, cane sugar, 142[***]
468[91A
1701 or 1702
521[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-pac

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ed or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled]
557[98B.
1904
Fortified Rice Kernel (FRK)]
99.
1905
Pizza bread
105[99A
1905 or 2106
Khakhra, plain chapatti or roti]
524[99B.
1905
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]
100.
1905 40 00
Rusks, toasted bread and similar toasted products
45[100A
2106
Roasted Gram] 135[idli/dosa batter, chutney powder]
101.
2106 90
Sweetmeats
105[101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 470[, other than those pre-packaged and labelled]]
102.
2201 90 10
Ice and snow
266[102 A
2207
516[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]
103.
2301
454A[Flours, meals and pellets, of meat or

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her solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 47[***]
107.
2306
410[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
108.
2307
Wine lees; argol
525[108A.
2309
Fish soluble paste]
109.
2401
Tobacco leaves
110.
2502
Unroasted iron pyrites.
111.
144[2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]
112.
2504
Natural graphite.
113.
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.
2507
Kaolin and other kaolinic cla

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6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]
314[123A
2515 11 00
Marble and travertine, crude or roughly trimmed]
124.
2516 [Except 2516 11 00, 2516 12 00]
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125.
2516 11 00
Granite crude or roughly trimmed
126.
2517
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.
2518
411

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y trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.
2528
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 135[calculated on dry weight]
136.
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.
2530
Mineral substances not elsewhere specified or included.
385[138. *
**
*]
385[139. *
**
*]
385[140. *
**
*]
385[141. *
**
*]
385[142. *
**
*]
385[143. *
**
*]
385[144. *
**
*]
385[145. *
**
*]
385[146. *
**
*]
385[147. *
**
*]
385[148. *
**
*]
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.
2616
Preci

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opane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 243[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
242[165A
540[2711 12 00, 2711 13 00, 2711 19 10]
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
268[170A
2809
Fertilizer grade phosphoric acid]
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medica

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irrigator kit, sleeves, belt, micro-pore tapes]
182.
3101
All goods i.e. animal or vegetable fertilisers or organic fertilisers 473[, pre-packaged and labelled.]
1[182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers]
183.
32
Wattle extract, quebracho extract, chestnut extract
184.
3202
Enzymatic preparations for pre-tanning
185.
3307 41 00
49[Agarba

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pared), whether or not dehaired or split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
474[197A
**
**]
474[197B
**
**]
474[197C
**
**]
474[197D
**
**]
474[197E
**
**]
198.
4401
Wood in chips or particles; sawdust and wood was

= = = = = = = =

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sale
210.
5205 to 5207
Cotton yarn [other than khadi yarn]
211.
5208 to 5212
Woven fabrics of cotton
212.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 269[, including coir pith compost 475[, pre-packaged and labelled]]
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
217.
5407, 5408
Woven fabrics of manmade textile materials
218.
5512 to 5516
Woven fabrics of manmade staple fibres

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222.
272[61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece]
223.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224.
355[63 [other than 6305 32 00, 6305 33 00, 6309]]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece]
135[224A
246[6309 or 6310]
Worn clothing and other worn articles; rags]
453[225
**
**]
320[225A
6602 00 00
Walking-sticks including seat sticks
455[225B
**
**]
455[226
**
**]
455[227
**
**]
455[228 
**
**]
105[228A
7001
Cullet or other waste or scrap of glass]
229.
7018
Glass beads.
476[230.
**
**]
135[230A
8407 10 00, 8411
Aircraft engines]
231.
8413, 8413 91
Hand pumps and parts thereof
476[232.
**
**]
476[233.
**
**]
388[234. *
**
*]
476[234A.
**
**]
349[234B
8504
Charger or charging station for Electric

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payloads]
414[244
8802 or 8806
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
245.
415[8807]
415[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.
8906
Other vessels, including warships and lifeboats other than rowing boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

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xceeding Rs. 1000 per piece]
135[257B
9401 10 00
Aircraft seats]
258.
415[9405]
Kerosene pressure lantern
259.
9405 91 00, 9405 92 00 or 9405 99 00
Parts of kerosene pressure lanterns including gas mantles
148[259A
382[9503]
Toy balloons made of natural rubber latex
259B
9507
Fishing hooks
259C
9601
Worked corals other than articles of coral]
56[260.
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
261.
9704
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.
9705
Numismatic coins
263.
9804
Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
57[263A
Any Chapter
Rosaries, prayer beads or Hawan samagri]
105[264
Any cha

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globin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(7

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ase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra

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rum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent

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able Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
383[(231). Diethylcarbamazine]
389[(232). Pembrolizumab (Keytruda)]
552[(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab]
List 2 [See S.No.181 of the Schedule I]
(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PA

= = = = = = = =

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es, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) (1) 478[****]
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule
390[(3) Retro fitment kits for vehicles used by the disabled]
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientati

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02 99 20
Condensed milk]
12.
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13.
0406
Cheese
14.
0801
Brazil nuts, dried, whether or not shelled or peeled 151[***]
15.
0802
417[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
16.
0804
109[Dates (soft or hard), figs, pineapples, avocados, guavas 479[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried.]
10[16A
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.]
17.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 110[dried fruit

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mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516]
27.
1518
420[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]
28.
1601
421[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
29.
1602
422[Other prepared or preserved meat, meat offal, blood or insects]
30.
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic inver

= = = = = = = =

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gar or acetic acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40.
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roaste

= = = = = = = =

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a and similar edible preparations in ready for consumption form [other than roasted gram], 481[, pre-packaged and labelled]
135[46A
2106 90 91
Diabetic foods]
242[46B
2201
Drinking water packed in 20 litres bottles]
47.
11[2202 99 10]
Soya milk drinks
48.
12[2202 99 20]
518[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
425[49.
**
**]
50.
14[2202 99 30]
Beverages containing milk
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
246A[28 or 38]
Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.
2801 20
Iodine
135[57A
2804 40 10
Medical grade oxygen]
275[*
***
*]
58.
2847
Medicinal grade hydrogen pe

= = = = = = = =

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ments
63.
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental ha

= = = = = = = =

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d developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
242[78A
3808
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan]
79.
3818
Silicon wafers
80.
3822
All diagnostic kits and reagents
242[80A
3826
391[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]
373[80AA
**
**]
81.
3926
Feeding bottles
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
Nipples of feeding bottles
85.
4015
Surgical rubber gloves or medical examination rubber gloves
64[85A
4016
Rubber bands]
484[85B
4107
Leather further prepared af

= = = = = = = =

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;
87.
157[***]
 
88.
157[***]
 
89.
158[4202 22 20
Hand bags and shopping bags, of cotton
90.
4202 22 30
Hand bags and shopping bags, of jute]
91.
4203
Gloves specially designed for use in sports
92.
44 or any Chapter
The following goods, namely: –
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
65[92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
93.
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
94.
4405
Wood wool; wood flour
95.
4406
Railway or tramway sleep

= = = = = = = =

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ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101.
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
324[101A
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
101B
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
101C
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
325[

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paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115.
4806 20 00
Greaseproof papers
116.
4806 40 10
Glassine papers
117.
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
118.
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119.
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
485[120.
**
**]
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or

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f textile materials and articles thereof; such as Absorbent cotton wool 242[[except cigarette filter rods]]
134.
5602
Felt, whether or not impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137.
5605
528[Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-
(i) real zari thread (gold) and silver thread combined with textile thread
(ii) imitation zari thread or yarn known by any name in trade parlance]
138.
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille

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hether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 277[except the items covered in 219 in Schedule I]
278[*
***
*]
148.
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.
5803
Gauze, other than narrow fabrics of heading 5806
150.
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151.
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152.
160[***]
 
153.
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154.
5808
69[Braid

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01
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165.
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandes

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d commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171.
161[63[other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]
454[171A1
64
Footwear of sale value not exceeding Rs. 1000 per pair.]
328[171A
6305 32 00
Flexible intermediate bulk containers]
70[327

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imilar siliceous earths
176D
6904 10 00
Building bricks
176E
6905 10 00
Earthen or roofing tiles]
330[*
*****
*]
373[177A
**
**]
73[177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]
73[177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china]
73[177D
6913
Statues and other ornamental articles.]
178.
7015 10
Glasses for corrective spectacles and flint buttons
179.
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180.
7310 or 7326
519[Mathematical boxes, geometry boxes and colour boxes]
542[180A
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium]
181.
7317
Animal shoe nails
182.
7319
Sewing needles
183.
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
543[183A
7321 or 8516
Solar cookers]
184.
7323
Table, kitchen or other h

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rinklers; drip irrigation system including laterals; mechanical sprayers]
196.
8432
454B[Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 135[; Parts [8432 90]]
197.
8433
454B[Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 491[parts thereof]]
492[198.
**
**]
199.
8436
454B[Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 544[; parts thereof]]
200.
8452
163[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]
201.
8479
Composting Machines
394[201A
84, 85 or 94
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;

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ed by defence, police and paramilitary forces etc.
492[205.
**
**]
395[205A. *
**
*]
395[205B. *
**
*]
395[205C. *
**
*]
395[205D. *
**
*]
395[205E. *
**
*]
395[205F. *
**
*]
395[205G. *
**
*]
395[205H. *
**
*]
206.
351[***
**]
281[206A
87
Fuel Cell Motor Vehicles]
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
135[207A
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]
208.
8712
Bicycles and other cycles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.
90 or any other Chapter
Blood glucose monitoring system (Glucom

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a or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
135[222A
9403
Furniture wholly made of bamboo, cane or rattan]
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wholly made of quilted textile materials
76[224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece]
225.
428[9405]
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
492[226.
**
**]
492[227.
**
**]
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.
9506
Sports goods other than articles

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nd, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques]
237.
9702
Original engravings, prints and lithographs
238.
9703
Original sculptures and statuary, in any material
239.
9705
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.
9706
Antiques of an age exceeding one hundred years
241.
9804
Other Drugs and medicines intended for personal use
375[242.
**
**]
404[243. 
**
**]
 
Schedule III – 9%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
167[***]
 
2.
1107
Malt, whether or not roasted
3.
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified,

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peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, 252[groundnut sweets, gajak and sugar boiled confectionery]]]
135[12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa]
13.
170[1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
[other than mixes and doughs for the preparation of bakers' wares 536[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]]]

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of these extracts, essences or concentrates or with a basis of coffee]
17.
2101 20
All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18.
173[***]
 
19.
173[***]
 
20.
173[***]
 
21.
2104
Soups and broths and preparations therefor; homogenised composite food preparations
22.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
23.
2106
174[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
24.
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 242[[other than Drinking water packed in 20 litres

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nganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.  
26G
2603
Copper ores and concentrates
26H
2604
Nickel ores and concentrates
26I
2605
Cobalt ores and concentrates
26J
2606
Aluminium ores and concentrates
26K
2607
Lead ores and concentrates
26L
2608
Zinc ores and concentrates
26M
2609
Tin ores and concentrates
26N
2610
Chromium ores and concentrates]
27.
175[***]
 
28.
2619
530[Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]
29.
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.
2621
176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]
135[30A
2706
493[Tar distilled from coal, from

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adiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35.
2712
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36.
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-back

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tives (other than Wattle extract, quebracho extract, chestnut extract)
47.
3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48.
3203
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49.
3204
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.
3206
Other colouring matter; preparations as sp

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d for finishing leather]
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
105[54A
3213
179[Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]
286[54B
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]
494[54C
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]
55.
180[***]
 
56.
3301
Essential oils (terpeneless or not), including concretes an

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l]
135[57A
3303
Perfumes and toilet waters]
58.
181[3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
59.
182[3305
253[Preparations for use on the hair [except Mehendi pate in Cones]]
60.
183[3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]
135[60A
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]
61.

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textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]
62.
3404
Artificial waxes and prepared waxes
135[62A
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]
63.
3407
116[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]
64.
3501
Casein, caseinates and oth

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glues or adhesives, not exceeding a net weight of 1 kg
70.
3507
Enzymes, prepared enzymes
71.
3601
Propellant powders
135[71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives]
72.
3603
432[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
135[72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]
380[73.
**
**]
135[73A
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than f

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tural mineral products; animal black, including spent animal black
82.
3803 00 00
Tall oil, whether or not refined
83.
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.
3805
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85.
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 242[[other than bio-pesticides men

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i-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
135[90A
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]
91.
3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92.
3816
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93.
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94.
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
135[94A
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70%

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ll goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
101.
3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
398[101A
3915
Waste, Parings and Scrap, of Plastics.]
102.
117[***]
 
103.
3916
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise w

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hold articles and hygienic or toilet articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
185[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
114.
4004
118[Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]
115.
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.
4006
Other forms (for

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, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123.
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
186[123A
4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]
135[123B
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]
124.
4202
187[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and sim

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Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.
132.
4302
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
135[132A
4303
Articles of apparel, clothing accessories and other articles of furskin]
133.
4304
189[Artificial fur and articles thereof]
134.
4403
Wood in the rough
135.
4407
Wood sawn or chipped
136.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137.
4409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, groo

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421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
138.
44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
139.
44 or any Chapter
Bamboo flooring tiles
140.
81[***]
 
141.
4501
Waste cork; crushed, granulated or ground cork
333[*
****
***
*
****
***
*
****
***]
145.
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.
4806 [Except 4806 20 00, 4806 40 10]
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.
4809
Carbon paper, self-copy paper and other copying or

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[other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
545[153A
4819 (except 4819 10, 4819 20)
All Goods
(other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board;or
(b) non-corrugated paper or paper board)]
154.
4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), f

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d postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). 496[; Cheques, loose or in book form]
157C.
4908
Transfers (decalcomanias).
157D.
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E.
4910
Calendars of any kind, printed, including calendar blocks.
157F.
4911
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures,  designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced

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rubber or plastics
168.
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.
6405
Other footwear
171.
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172.
6501
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 83[of felt [other than textile caps]]
173.
6502
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.
6505
190[Other he

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ding 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 288[except the items covered in Sl. No. 123 in Schedule I]
177F
6803
Worked slate and articles of slate or of agglomerated slate]
178.
6804
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 
179.
6805
Natural or artificial abrasive powder or grain, on a base of textile material

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Articles of asbestos-cement, of cellulose fibre-cement or the like
135[182A
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
182C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere spe

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he like, whether or not on a backing; finishing ceramics
185B
6909
Ceramic wares for laboratory, hemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
185C
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D
6914
Other ceramic articles]
186.
84[***]
 
187.
85[***]
 
188.
124[***]
 
189.
7002
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
135[189A
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189C
7005
Float g

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hen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
135[191A
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]
192.
7015
Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 
135[192A
7016
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]
193.
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194.
7018
Imitation pea

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5
Granules and powders, of pig iron, spiegeleisen, iron or steel
201.
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.
7207
Semi-finished products of iron or non-alloy steel
203.
7208 to 7212
All flat-rolled products of iron or non-alloy steel
204.
7213 to 7215
All bars and rods, of iron or non-alloy steel
205.
7216
Angles, shapes and sections of iron or non-alloy steel
206.
7217
Wire of iron or non-alloy steel
207.
7218
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.
7219, 7220
All flat-rolled products of stainless steel
209.
7221, 7222
All bars and rods, of stainless steel
210.
7223
Wire of stainless steel
211.
7224
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and rods of other alloy steel.
214.
7229
Wire o

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closed), of iron or steel
221.
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223.
7309
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224.
7310
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), o

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iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
233.
7319
33[***] knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.
7320
Springs and leaves for springs, of iron and steel
235.
7321
194[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves 547[,wood burning stoves of iron or steel, and solar cookers]]]
135[235A
7322
Radiators for central heating, not electrically heated, and parts ther

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ing 34[0.15 mm]
248.
7410
Copper foils
249.
7411
Copper tubes and pipes
250.
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.
7413
Stranded wires and cables
252.
7415
Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
135[252A
7418
All goods [other than table, kitchen or other household articles of copper; Utensils]
253.
197[7419
289[Other articles of copper [other than Brass Kerosene Pressure Stove]]]
254.
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.
7502
Unwrought nickel
256.
7503
Nickel waste and scrap
257.
7504
Nickel powders and flakes
258.
7505
Nickel bars, rods, profiles and wire
259.
7506
Nickel plates, sheets, strip and foil
2

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ubes and the like, prepared for use in structures]
272.
7611
Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273.
7612
Aluminium casks, drums, cans, boxes, etc. 548[; other than Milk cans made of Aluminium]
274.
7613
Aluminium containers for compressed or liquefied gas
275.
7614
200[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
135[275A
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils 549[; Milk cans made of Aluminium]]]
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
Lead plates, sheets, strip and foil; lead powders and flakes
280.
7806
Other articles of lead (including sanitary fixtures and Indian lead seals)
281.
790

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utting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling

= = = = = = = =

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sugar tongs and similar kitchen or tableware]
303.
8301
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
105[303A
201[8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]
135[303B
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
303C
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
303D
8305
Fittings for loose-leaf binders

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of heading 9405]
308.
8311
Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
105[308A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B
84 or 85
Parts suitable for use solely or principally with 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.]
309.
8401
Nuclear reactors; machinery and apparatus for isotopes separation
310.
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
311.
8403
Central heating

= = = = = = = =

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for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]
317B
8414
436[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]]]
503[317C
8414 20 10
Bicycle pumps
317D
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
290[319A
8418
Refrigerators, freezers and other refrigerating or freezing equi

= = = = = = = =

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[8422 90]
[other than 8422 11 00, 8422 19 00]
Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.
8423
204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]
325.
8424
256[groundnut sweets and gajakMechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mecha

= = = = = = = =

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8425 to 8430
504[328A
8433
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]
328B
8434
Milking machines and dairy machinery]
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
505[329A
8437
Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof]
330.
8438
438[Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils]
331.
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.
8440
Book-

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g textile yarns for use on the machines of heading 8446 or 8447
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.
8448
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341.
8449
Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
292[341A
8450
Household or laundry-type washing machines, including machines which both wash and dry;]
34

= = = = = = = =

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ron beam, ionic-beam or plasma arc processes
347.
8457
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.
8458
Lathes (including turning centres) for removing metal
349.
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352.
8462
439[Machine-Tools (Including Pres

= = = = = = = =

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nes; tool holders for any type of tool, for working in the hand
357.
8467
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
358.
8468
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.
8470
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360.
8471
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361.
8472
207[Other office machines (for example, hectograph or stencil duplicating machines, addressing mach

= = = = = = = =

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atic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]
365.
8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
135[365A
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]
366.
8479
208[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]
367.
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
105[369A
848

= = = = = = = =

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ining electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
506[371A
84 or 85
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 part if discarded as waste by the consumer or bulk consumer]
372.
8501
Electric motors and generators (excluding generating sets)
373.
8502
Electric generating sets and rotary converters
374.
8503
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.
8504
210[Electrical transformers, static converters (for example, rectifiers) and inductors 352[, other than charger or charging station for Electrically operated vehicles]]
376.
8505
Electro-magnets; permanent magnets and articles intended to become permanent magnets af

= = = = = = = =

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equipment of heading 8512]
377.
8514
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
378.
8515
Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
294[378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 550[domestic purposes [other than solar cookers];] electric heating resistors,

= = = = = = = =

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ouch-Sensitive Screens]
442[383
8525 or 8806
Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]
135[383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]
295[383C
8528
Television set (including LCD or LED television) of screen size not exceeding 337[32 inches];]
384.
8528
88[Computer monitors not exceeding 338[32 inches]] inches, Set top Box for Television (TV)
135[384A
8529
Parts suitable for use solel

= = = = = = = =

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atus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables
388B
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]
389.
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.
8539
443[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 508[****]]
391.
8540
Thermionic, cold cathode or photo-cathode valves and

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ns and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]
397.
8546
Electrical insulators of any material
135[397A
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]
398.
445[8548 or 8549]
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
401[398A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators.
398B
8602
Other rail locomotives; locomo

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ways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.]
399.
8609
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
242[399A
8702
Buses for use in public transport which exclusively run on Bio-fuels]
400.
8703
364[Following motor vehicles of length not exceeding 4000 mm, namely: –
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guideline

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Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles];]
404.
8801
Balloons and dirigibles, gliders and other non-powered aircraft
405.
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.
8805
Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
509[406A
8807
Parts of goods of heading 8801]
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts

= = = = = = = =

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r; negatoscopes; projection screens
411F
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G
9012
Microscopes other than optical microscopes; diffraction apparatus
411H
9013
446[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]
411-I
9014
Direction finding compasses; other navigational instruments and appliances
411J
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]
412.
9016
219[Balances of a sensitivity of 5 cg or better, with or without weights]
413.
9017
510[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for ex

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, and any combination of these instruments
416.
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417.
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9

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cluding clocks of heading 9104
135[424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
425.
9105
Other clocks
135[425A
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B
9107
Time switches with clock or watch movement or with synchronous motor
425C
9108
Watch movements, complete and assembled]
426.
9109
Clock movements, complete and assembled
427.
9114
220[Other clock or watch parts]
428.
9110
221[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]
135[428A
9111
Watch cases and parts thereof]
429.
9112
222[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]
135[429A
9113
Watch

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ample, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds]
430.
9301
Military weapons other than revolvers, pistols
431.
9303
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432.
9304
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.
9305
Parts and accessories of articles of headings 9301 to 9304
434.
9306
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435.

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h any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]
135[438A
9405
448[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; 511[****]]]
439.
9406
Prefabricated buildings
440.
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
340[440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alle

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,
9606 30
Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.
9603 [other than 9603 10 00]
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.
9604 00 00
Hand sieves and hand riddles
445.
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.
365[***
*]
447.
9608
402[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of

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other lay figures; automata and other animated displays, used for shop window dressing]
450.
9620 00 00
Monopods, bipods, tripods and similar articles
451.
9801
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw mat

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of
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.]
135[452P
Any Chapter
Permanent transfer of Intellectual Property (IP) right 405[****]]
348[452Q
Any chapter
Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, publish

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this notification.]
453.
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
Schedule IV – 14%
S. No.
Chapter / Heading / Subheading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
538[****]
 
2.
227[***]
 
3.
227[***]
 
4.
227[***]
 
5.
227[***]
 
6.
227[***]
 
7.
227[***]
 
8.
227[***]
 
9.
227[***]
 
10.
2106 90 20
Pan masala
11.
227[***]
 
12.
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 
366[12A.
22029990
Caffeinated Beverages]
403[12B
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]
13.
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15.
2403
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” o

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p;
40.
227[***]
 
41.
227[***]
 
42.
227[***]
 
43.
227[***]
 
44.
227[***]
 
45.
227[***]
 
46.
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 227A[rear tractor tyres; and of a kind used on aircraft]
341[*
****
**]
48.
228[***]
 
49.
228[***]
 
50.
228[***]
 
51.
228[***]
 
52.
228[***]
 
53.
228[***]
 
54.
228[***]
 
55.
228[***]
 
56.
228[***]
 
57.
228[***]
 
58.
228[***]
 
59.
228[***]
 
60.
228[***]
 
61.
228[***]
 
62.
228[***]
 
63.
228[***]
 
64.
228[***]
 
65.
228[***]
 
66.
228[***]
 
67.
228[***]
 
68.
228[***]
 
69.
228[***]
 
70.
228[***]
 
71.
228[***]
 
72.
228[***]
 
73.
228[***]
 
74.

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reciprocating or rotary internal combustion piston engine [other than aircraft engines]]
115.
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], 230[***]
118.
231[***]
 
119.
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
302[*
***
**]
121.
231[***]
 
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
123.
231[***]
 
124.
231[***]
 
125.
231[***]
 
126.
231[***]
 
127.
231[***]
 
128.
231[***

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sp;
149.
234[***]
 
150.
234[***]
 
344[*
****
**]
152.
236[***]
 
153.
236[***]
 
154.
8528
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 307[[other than computer monitors not exceeding 345[32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding 345[32 inches]]]
155.
237[***]
 
156.
237[***]
 
157.
237[***]
 
158.
237[***]
 
159.
237[***]
 
160.
237[***]
 
161.
237[***]
 
162.
237[***]
 
163.
237[***]
 
16[163A
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc]
164.
8702
257[Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public

= = = = = = = =

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03
Yachts and other vessels for pleasure or sports; rowing boats and canoes
178.
237[***]
 
179.
237[***]
 
180.
237[***]
 
181.
237[***]
 
182.
237[***]
 
183.
237[***]
 
184.
237[***]
 
185.
237[***]
 
186.
237[***]
 
187.
237[***]
 
188.
237[***]
 
189.
237[***]
 
190.
237[***]
 
191.
237[***]
 
192.
237[***]
 
193.
237[***]
 
194.
237[***]
 
195.
237[***]
 
196.
237[***]
 
197.
237[***]
 
198.
237[***]
 
199.
237[***]
 
200.
237[***]
 
201.
237[***]
 
202.
237[***]
 
203.
237[***]
 
204.
237[***]
 
205.
237[***]
 
206.
237[***]
 
207.
237[***]
 
208.
237[***]
 
209.
237[***]
 
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
556[210A
9401 20 00
Seats of a kind used

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Goods
(1)
(2)
(3)
1.
7101
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
258[***]
 
 
367[3.
***
*]
368[4.
***
*]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones
6.
7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7.
7107
Base metals clad with silver, not further worked than semi-manufactured
8.
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9.
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
10.
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form 
11.
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12.
7112
Waste and scrap of precious metal o

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s stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport]
370[2A
***
*]
3.
7104
513[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]
372[4.
***
*]
514[Schedule VII – 0.75%
S.No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Goods other than those specified against S. No. 1 in Schedule VI
2.
7104
Goods other than those specified against S. No. 3 in Schedule VI]
Explanation. – For the purposes of this notification,-
(i) The phrase

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p;First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
533[(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.]
2. This notification shall come into force with effect from the 1st day of July, 2017.
 
103[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 that he is volu

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defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]
 
 
[F.No.354/117/2017-TRU]
 (Mohit Tewari)
Under Secretary to the Government of India
 
 
*****************
Notes:-
1.
Inserted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017
2.
Omitted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 before it was read as,
“66.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
67.
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
68.
3104
M

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-7-2017, “2710 19 00”
9.
Corrected vide Corrigendum notification dated 12-7-2017, “84 or 85”
10.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
11.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 10”,
12.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 20”
13.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 90”
14.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 30”
15.
Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 90″
16.
Corrected vide Corrigendum notification dated 12-7-2017, New Entry
17.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, ” 1106 10 90 ”
18.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, ” 1106 10 90 ”
19.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as,” “1702” ”
20.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was re

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d as, “(Fountain pen ink and Ball pen ink)”
32.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Artificial fur and articles thereof”
33.
Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Sewing needles”
34.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “0.12.5 mm”
35.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “8522 90”
36.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Optical Fiber”
37.
Omitted vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “and other pens”
38.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “for “optical fibres optical fibres, bundles or cables””
39.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “Optical Fiber”
40.
Corrected vide F.No.354/117/2017-TRU – Dated 27-7-2017, before it was read as, “”Video game

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centrates & additives, wheat bran & de-oiled cake]”
48
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”
49
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “21[Agarbatti, lobhan]”
50
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
51
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “kites”
52
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
53
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
54
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
55
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
56
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-201

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-9-2017
65
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
66
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
67
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “similar documents of title”
68
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”
69
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”
70
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
71
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
72
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
73
Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
74
Inserted vide

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22-9-2017, before it was read as,
186.
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
85
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
187.
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
86
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
304.
8306
Bells, gongs and the 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
87
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than fire extinguishers, whether or not charged”
88
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Computer monitors not exceeding 17 inches”
89
Substituted vide not

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uted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than computer monitors not exceeding 17 inches”
98
Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as,
219.
  9601
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
99
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than flints and wicks”
100
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
101
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”
102
Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it was read

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34/2017 dated 13-10-2017, before it was read as, “5705”
109
chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa vide notification no. 34/2017 dated 13-10-2017, before it was read as, “27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”
110
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “59[dried fruits of Chapter 8 [other than tamarind, dried]”
111
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)]”
112
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
111.
4707
Recovered (waste and scrap) paper or paperboard
113
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “”such as Real zari thread (gold) and silver thread, combined with textile threa

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ted 13-10-2017, before it was read as,
158.
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
120
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”
121
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.”
122
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
164.
5508
Sewing thread of manmade staple fibres
123
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
165.
5509, 5510, 5511
Yarn of manmade staple fibres
124
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as,
188.
7001
Cullet and other waste and scrap of glass; glass in the mass
125
Substituted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “pans or in similar forms or

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de notification no. 34/2017 dated 13-10-2017, before it was read as,
112.
8305
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
130
Omitted vide notification no. 34/2017 dated 13-10-2017, before it was read as, “and plain shaft bearings;”
131
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0303
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
132
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
2.
0304
Fish fillets and other fish meat (whether or not minced), frozen
133
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
3.
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during

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41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.”
135
Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017
136
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets”
137
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Cashew nuts, whether or not shelled or peeled”
138
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
1106 10 10
Guar meal
139
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “other than

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7 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
111.
2503 [except 2503 00 10]
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
145
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
189.
4016
Toy balloons made of natural rubber latex
146
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
224.
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
147
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, 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.

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p in unit containers
9.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
150
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
11.
0210
Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers
151
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ” 26[and desiccated coconuts]”
152
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Yeasts and prepared baking powders”
153
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
44.
2103 [other than 21

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p or lamb, without wool on, whether or not split, other than leather of heading 4114
88.
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
158
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
89.
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
90.
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
159
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
140.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of

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, before it was read as, “Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body”
166
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fishing hooks”
167
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
1.
0402 91 10, 0402 99 20
Condensed milk
168
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
10.
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
169
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]”
170
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
13.
1901
Preparatio

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0.
2103 90 40
Mixed condiments and mixed seasoning
174
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]]”
175
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
176
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municip

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ed 14-11-2017, w.e.f. 15-11-2017, before it was read as,
55.
3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)]
181
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
58.
3304 20 00
Kajal pencil sticks
182
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
59.
3305 9011, 3305 90 19
Hair oil
183
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
60.
3306 10 20
Dentifices – Toothpaste
184
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
61.
3401 [except 340130]
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
185
Substituted vide Notification No. 41/2017 dated 1

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dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,” 32[Artificial fur other than articles thereof]”
190
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”
191
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
105[177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone.]
192
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Pre cast Concrete

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ng of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal”
197
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
253.
7419 91 00
Metal castings
198
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods”
199
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
271.
7610
[Except 7610 10 00]
Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars

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.f. 15-11-2017, before it was read as, “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]”
205
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
206
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two

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ation No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)”
211
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528”
212
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;”
213
Substituted vide Notification N

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s, “Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]”
220
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Other clock parts”
221
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements”
222
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Clock cases, and parts thereof”
223
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Bamboo furniture”
224
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ” 89[Coir mattresses, cotton pillows and mattresses]”
225
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-1

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specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
9.
2106
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan 91[***]
11.
15[2202 99 90]
Other non-alcoholic beverages
16.
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
17.
2516 12 00
Granite, other than blocks
19.
2710
Avgas

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powder or paste from (tooth powder or toothpaste)]
29.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants
30.
3401 30
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
31.
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
32.
3403
Lubricating preparation

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r pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
38.
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
39.
3813
Preparations and charges for fire-extinguishers; charged fireextinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor cove

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cles of vulcanised rubber other than hard rubber (93[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine])
50.
4017
Hard rubber (for example ebonite) in all forms, 127[other than waste and scrap]; articles of hard rubber
51.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52.
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or who

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aterials, whether or not bonded with resins or other organic substances, other than specified boards
60.
4412
Plywood, veneered panels and similar laminated wood
61.
4413
Densified wood, in blocks, plates, strips, or profile shapes
62.
4414
Wooden frames for paintings, photographs, mirrors or similar objects
63.
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
64.
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.
6704
Wigs, false beards, eyebrows and eyelashes, switches a

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d similar articles, not ornamented
75.
6810
Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
76.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
77.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
78.
6814
Worked

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d in agriculture 95[***]
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
88.
6914
Other ceramic articles
89.
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.
7006 00 00
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
94.
7008
Multiple-walled insulating units of glass

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ding those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric
domestic appliances, and parts thereof, of iron or steel
101.
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts thereof of copper
104.
7419
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than utensils i.e. sanitary ware and parts thereof
107.
82

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heading 9403
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
229
Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Spark-ignition reciprocating or rotary internal combustion piston engine”
230
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]”
231
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
118.
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
121.
8419
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors,

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or handling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128.
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.
8443
Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
131.
8472
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin so

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ation No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
136.
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
137.
8504
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.
8506
Primary cells and primary batteries
234
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
144.
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
145.
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos

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dio navigational aid apparatus and radio remote control apparatus
153.
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
237
Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
155.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
156.
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
157.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
158.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, s

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y carbon)
163.
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
172.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
178.
9004
Goggles
179.
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
180.
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
181.
9007
Cinematographic cameras and projectors, whether or not incorporatin

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orological or geophysical instruments and appliances, excluding compasses; rangefinders
189.
9016
Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
191.
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
192.
9101
Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
193.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
194.
9104
Instrument panel clocks and clocks of a similar type for v

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instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
208.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
209.
9209
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
211.
9401
Seats (other than those of heading 9402), whether or n

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218.
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
220.
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
221.
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks
222.
9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]]
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases;

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ated 25-01-2018
243.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “to household domestic consumers or”
244.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Grass, leaf or reed or fibre products, including mats, pouches, wallets”
245.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Corduroy fabrics”
246.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “6309”
246A
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “28”
247.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “29”
248.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
66[99A
4419
Tableware and Kitchenware of wood]
249.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
103.
4601
Plaits and similar products of plaiting materials, whether or not assembled in

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ted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
255.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as,
135[236A
7324
Sanitary ware and parts thereof, of iron and steel]
256.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “205[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
257.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Motor vehicles for the transport of ten or more persons, including the driver”
258.
Om

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Unworked or simply sawn or roughly shaped]”
261.
Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “[other than bangles of lac/shellac]”
262.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Imitation jewellery”
263.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]”
264.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped”
265.
Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read as, “Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped”
266. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
267. Substituted vide Notif

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tion No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
273. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
274. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Biomass briquettes.”
275. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“242[57B
2809
Fertilizer grade phosphoric acid]”
276. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
277. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
278. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“147.
5801
251[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 o

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. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
287. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
288. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
289. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Other articles of copper”
290. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
291. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor”
292. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
293. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
294. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated

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ions as defined in Note 4 to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22.
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
24.
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like”
302. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
120.
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
303. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
130.
845

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atus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
307. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “[97[other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]”
308. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
167.
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
309. Omitted vide Notification No. 18/2018-

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on of cosmetics or toilet preparations
312 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
313 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“23.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
24.
0711
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”
314 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018  w.e.f.

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gregate with 90 percent or more fly ash content]”
321 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
322 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “243A”
323 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019
324 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019
325 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
102.
4501
Natural cork, raw or simply prepared
326 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
327 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “171A”
328 Ins

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d Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of “agglomerated cork
334 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”
335 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
336 Inserted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
337 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”
338 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”
339 Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “440A”
340 Inserted vide Notif

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Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches” “68 cm”
346 Substituted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“174.
8714
Parts and accessories of vehicles of headings 8711 and 8713”
347 Omitted vide Notification No. 24/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“215.
9504
40[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]”
348. Inserted vide Notification No. 08/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
349. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
350. Inserted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-2019  w.e.f. 01-08-2019
351. Omitted vide N

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ectricity or by electric accumulators
236.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239.
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
240.
8606
Railway or tramway goods vans and wagons, not self-propelled
241.
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242.
8608
Railway or tramway track fixtures and fittings; mechanical (includin

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s
“Cars for physically handicapped persons, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.”
365. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“446.
299[9607 20 00
Parts of slide fasteners]”
366. Inserted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
367. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“3.
7103
259[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other t

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as
“265[groundnut sweets and gajakSynthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”
372. Omitted vide Notification No. 14/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“242[4.
7104
Synthetic or reconstructed precious stones]”
373. Omitted vide Notification No.27/2019-Central Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020 before it was read as
358[80AA
3923 or 6305
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated,  of a kind used for packing of goods]
“73[177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic]”
374. Inserted vide Notification No.27/2019-Central Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020
375. Omitted vide Notification No. 1/2020-Central Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as
“242.
–
Lottery run by State Governments
Explanation

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r of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010″
377. Omitted vide NOTIFICATION No. 03/2020-Central Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“187.
3605 00 10
Handmade safety matches
Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –
(i) frame filling;
(ii) dipping of splints in the composition for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes, veneers or cardboards;
(v) packaging”
378. Inserte

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her than telephones for cellular networks or for other wireless networks]]”
382. Substituted vide Notification No. 01/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “4016 or 9503”
383. Inserted vide Notification No. 01/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
384. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
385. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
138.
26 [other than 2619, 2620, 2621]
All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.
2601
Iron ores and concentra

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Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
25[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]
321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as valu

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similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]]
129.
4908
Transfers (decalcomanias)
130.
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
131.
4910
Calendars of any kind, printed, including calendar blocks
132.
4911
Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices”
394. Inserted vide NOTIFICA

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ns and wagons, not self-propelled
205G
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
205H
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing]”
396. Omitted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“232.
9608
Pens [other than Fountain pens, stylograph pens]”
397. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
398. Inserted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
399. Substituted vide NOTIFICATION NO. 8/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“135[153A
4819 20
Cartons, bo

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(Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “0303, 0304, 0305, 0306, 0307, 0308”
407. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa”
408. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Edible products of animal origin, not elsewhere specified or included”
409. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.”
410. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before

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de Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“244.
8802
Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.”
415. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“8803” & “Parts of goods of heading 8802”
416. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “9405 50 31”
417. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”
418. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Animal

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21. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Sausages and similar products, of meat, meat offal or blood; food preparations based on these products”
422. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Other prepared or preserved meat, meat offal or blood”
423. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.”
424. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
425. Omitted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“49.
13[2202 99 90]
Tender coconut water 62[put up in unit container

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ely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques”
430. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“135[26A
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
26B
2516 12 00
Granite, other than blocks]
397[26C
2601
Iron ores and concentrates, including roasted iron pyrites.
26D
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26E
2603
Copper ores and concentrates.
26F
2604
Nickel ores and concentrates.
26G
2605
Cobalt ores and concentrates.
26H
2606
Aluminium ores and concentrates.
26I
2607
Lead ores and concentrates.
26J
2608
Zinc ores and concentrates.
26K
2609
Tin ores and concentrates.
26L
2610
Chromium ores and concentrates.]”
431. Omitted

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Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, 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]”
437. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8419”
438. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”
439. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Machine-tools (including presses) for working metal by

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ate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“214[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]]”
444. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals”
445. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8548”
446. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter”
447. Substituted vi

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ts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]]”
449. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]”
450. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners”
451. Inserted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022
452. Substituted vide Notification No. 18/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
453. Omitted vide NOTIFICATION NO. 21/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“225.
64
319[Footwear of

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ct, 2022 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
454B. Retrospective Effect: 'central tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive)' vide Section 132 of the Finance Act, 2020 (subject to the conditions that, No refund shall be made of all such tax which has been collected)
455. Omitted vide NOTIFICATION NO. 01/2022-Central Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as,
“225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]
226.
6901 00 10
Bricks of fossil meals or similar siliceous earths
227

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Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
462. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”
463. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntaril

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in the ANNEXURE”
466. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”
467. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”
468. Insert

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Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit containers and bearing a brand name”
474. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“135[197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
197C
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
197D
4114
Chamois (including combination chamois) leather; patent leather and patent laminated l

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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 part if discarded as waste by the consumer or bulk consumer]
356[234C
8509
Wet grinder consisting of stone as grinder]”
477. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
478. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Orthopaedic appliances falling under heading No. 90.21 of the First Schedule”
479. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
480. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionabl

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printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]”
484. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
485. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“120.
4811
Aseptic packaging paper”
486. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
487. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”
488. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“187.
8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188.
8214
Paper knives, Pencil sharp

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vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“198.
8434
Milking machines and dairy machinery
205.
8539
LED lamps
217.
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
221.
9021
165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]
226.
9405
LED lights or fixtures including LED lamps
227.
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)”
493. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Tar distilled from other mineral tars, whether or not dehydrated or partially distilled

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sharpeners and blades therefor]”
501. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
502. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]”
503. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
504. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
505. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
506. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
507. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[other than wet grinder consisting of stone as a grinder]”
508. Omitted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-

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ynthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport]”
514. Inserted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
515. Substituted vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“102[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
241[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th

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nd straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”
518. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, “Fruit pulp or fruit juice based drinks”
519. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners”
520. Substituted vide NOTIFICATION NO. 12/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
“Ethyl alcohol and other spirits, denatured, of any strength 284[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]”
521. Substituted vide NOTIFICATION NO. 03/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as,
“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labell

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d”
529. Substituted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “toasted bread and similar toasted products”
530. Substituted vide NOTIFICATION NO. 09/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel”
531. Inserted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
532. Omitted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,
“376[228.
Any chapter
Lottery]
242[229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]”
533. Inserted vide NOTIFICATION NO. 11/2023- Central Tax (Rate) dated 29-09-2023 w.e.f. 01-10-2023
534. Inserted vide NOTIFICATION No. 17/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
535. Inserted

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nserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
544. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
545. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as,
“399[153A.
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]”
546. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
547. Substituted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “and wood burning stoves of iron or steel”
548. Inserted vide Notification No. 02/2024-Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
549. Inserted vide Notification No. 02/2024-Central T

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into beds, and parts thereof [other than seats of a kind used for aircraft]]”
556. Inserted vide Notification No. 05/2024-Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
557. Inserted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025
558. Inserted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025
559. Substituted vide Notification No. 01/2025- Central Tax (Rate) dated 16-01-2025 before it was read as,
“515[(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.]
551[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules m

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