8418
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning mach
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3214
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing p
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3210
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
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3209
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed
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3208
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed
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9607
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Slide fasteners and parts thereof
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Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated
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87
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fuel Cell Motor Vehicles
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Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Nozzles for drip irrigation equipment or nozzles for sprinklers
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Notes:
Originally Inserted vide notification
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7419 80 30
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Brass Kerosene Pressure Stove
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) da
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4409
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bamboo flooring
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Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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2809
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Fertilizer grade phosphoric acid
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Notes:
Inserted by notification no. 19/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
Schedules
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2207
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
528[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
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Notes:
As amended vide Notification No. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
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Notes:
Inserted by notification no. 19/2018 –
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Concessional GST/IGST Rates of 5% or 12% Introduced on Handicraft Items to Boost Sector Growth.
Notifications
GST
Concessional rates of GST / IGST on specified handicraft items (5% or 12%) –
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GST Refunds for Inverted Tax Rate: Fabric Removed from Negative List from August 1, 2018, Per Notification 05/2017-Integrated Tax (Rate).
Notifications
GST
Refund of GST due to inverted rate
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GST Exemption Expanded: More Goods Qualify for Tax Relief per Notification 02/2017-Integrated Tax (Rate) Amendments.
Notifications
GST
Absolute exemption from GST on supply of goods – scope e
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GST Rate Changes Announced: Amendments to Notification 01/2017-Integrated Tax (Rate) Impact Goods Supply Schedules.
Notifications
GST
Rates of GST on Supply of Goods as per the schedules – Am
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Amendments to Notification No. 8/2017: Clarifying “Business” in Works Contract Services for Government Under GST Rules.
Notifications
GST
Supply of works contract services in relation to cons
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Amendments to Notification No. 11/2017 clarify municipal activities under Article 243W are not goods or services.
Notifications
GST
Activity which shall neither be treated as supply of good n
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DSA services to banks and NBFCs now taxed under reverse charge per amendment to Notification No. 10/2017-Integrated Tax (Rate).
Notifications
GST
Supply of services by DSA to banks/NBFCs shal
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Amendments to Notification No. 9/2017-Integrated Tax (Rate) clarify GST exemptions for specific services, ensuring compliance and clarity.
Notifications
GST
Exemption to various supply of ser
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GST Rate Changes for Accommodation, Multimodal Transport, and E-Books under Notification No. 8/2017-Integrated Tax (Rate.
Notifications
GST
Rates of GST on services – amendments to the notifi
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GST Cancellation
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 8 Replies
GST
An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
1. Yes, b
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, I agree to the extent "after submission" but not "after cancellation". After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view.
Reply By Alkesh Jani:
The Reply:
Sir, My views is th
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GST – Composition
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
A Composition dealer sells goods at MRP which is inclusive of taxes. Does it mean he is collecting GST which is prohibited under GST Act.
Reply By KASTURI SETHI:
The Reply:
Yes. As per definition of MRP, all kinds of taxes are subsumed in this price.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Yes. it is inclusive of GST also. As per the requirements of GST inclusive tax concept should not be adopted. All taxes are explicitly to be noted.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, The goods received by a composition dealer of certain value (Deal
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GST Rate Applicable
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 29-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Is leasing out License to trade in Liquor is to be classified as IPR services. If yes is GST rate 12?.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, there are two scenario in this matter
* Leasing of License may be considered as goods, as per definition of goods given at Section 2(55) of CGST Act, 2017, an
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Nomination of Smt. Shainamol, IAS, Additional Commissioner as member, State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
S. R. O. No. 512/2018 Dated:- 27-7-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 109/2018/TAXES
Dated, Thiruvanunthapuram, 27th July, 2018
11th Karkadakam, 1193
S. R. O. No. 512/2018 – In exercise of the powers conferred under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby nominate Smt. A. Shainamol, IAS. Additional Commissioner, State Goods and Services Tax Department, Thiruvananthapuram as Member
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UGOPAL, P.,
Secretary to Government
Explanatory Note
(This does not from part of the notification. but is intended to indicate its general purport.)
As per notification issued under G. O. (P) No. 15/2017/TAXES dated 25th September, 2017 and published as S.R.O. No. 581/2017 in the Kerala Gazette Extraordinary No. 2072 dated 25th September, 2017, the Government of Kerala have constituted the State Level- Screening Committee as provided under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules. 2017, by which of Sri D. Balamurali, IAS, Joint Commissioner-I, State Goods and Services Tax Department. Thiruvananthapuram was nominated as Member. On account of the transfer of Sri D. Balamurali, IAS, Joint Commissioner-I. State
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