3407

3407 – Goods and Services Tax – ****************** Note: Omitted vide notification no. 35/2017 dated 13-10-2017, before it was read as, Modelling pastes, including those put up for children's amusement – Goods and Services Tax – Schedules

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2516 12 00

2516 12 00 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Granite, other than blocks" – Goods and Services Tax – Schedules

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3819

3819 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Hydraulic brake fluids and other pr

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3214

3214 – Goods and Services Tax – Omitted ************* Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Glaziers putty, grafting putty, resin cements

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3213

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, 122[pans or in similar forms or packings [other than poster colour]]" ****************** Note: As amended vide notification no. 35/2017 dated 13-10-2017, before it was read as, Artists , students or sign

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2710

2710 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Avgas" – Goods and Services Tax – Schedules

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6914

6914 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Other ceramic articles" – Goods and Services Tax – Schedules

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6802

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,"125[All goods of marble or granite [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]]" ****************** Note: As amended vide notification no. 35/2017 dated 13-10-2017, before it was read as, Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backi

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3926 [other than 3926 40 11, 3926 90 10]

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and 89[plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]]" ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it

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3402

3402 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Organic surface-active agents (othe

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3208

3208 – Goods and Services Tax – Omitted ************* Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Paints and varnishes (including enamels and l

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1901 90 [other than 1901 10, 1901 20 00]

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "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 coc

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SERVICE INVOICE UNDER GST

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 30-6-2017 Last Replied Date:- 1-7-2017 – 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 you give one rate 18% against CGST, it will not create any prob

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1103

Goods and Services Tax – Cereal groats, meal and pellets, including suji and dalia, 39[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]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name." ANNEXURE For fo

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2305

Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44[***] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cat

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0308

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption" –

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1105

Goods and Services Tax – Meal, powder, Flour flakes, granules and pellets of potatoes 39[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]] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Meal, powder, flakes, flakes, granules and pellets of potatoes 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable c

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1006

Goods and Services Tax – Rice 39[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]] ************* Notes: As amended vide notification no. 27/2017 I

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0711

0711 – Goods and Services Tax – Omitted ************* Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,

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1008

Goods and Services Tax – Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 39[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]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registere

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0303, 0304, 0305, 0306, 0307, 0308

Goods and Services Tax – All goods [other than fresh or chilled] 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 voluntarily], subject to the conditions as in the ANNEXURE ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e

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