9505
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7007
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7008
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8212
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8214
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3918
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4304
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Articles of artificial fur”
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4410
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8511
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8512
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8531
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8536
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts :
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9102
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9104
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
*************
Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9207
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9208
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “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”
Schedules
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Plain text (Extract) only
For full text:-Visit the Source
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SERVICE INVOICE UNDER GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
While preparing service invoice, If the recipient is within state we have to charge in our invoice SGST & CGST or charge only CGST?
Reply By KASTURI SETHI:
The Reply:
What is important is that correct rate should be applied. Suppose rate is 18%. It is CGST within State. You may give break-up SGST 9% and CGST 9%. If
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Plain text (Extract) only
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= = = = = = = =
30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Desferrioxamine injection or deferiprone
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
0507 [Except 050790]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
Schedules
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2516 11 00
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Granite crude or roughly trimmed
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5512 to 5516
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Woven fabrics of manmade staple fibres
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
07
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as,
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. 15-7-2024, before it was read as,
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Wheat and meslin 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
*************
Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Wheat and meslin put up in unit container and bearing a registered brand name”
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, 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 bears a brand name shall, on each such unit cont
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
12
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods other than of seed quality
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
