5809, 5810

5809, 5810
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Embroidery or zari articles, that is to say,- imi, zari, kasab, 21[salma],  dabka, chumki, 21[gota, sitara], naqsi, kora, glass beads, badla, 21[gizai]
 
Clarification
* Clarification regarding the classification and applicable GST rate on Kasab thread (a metallised yarn) as yarn. [ See para 9 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
 
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Notes:
21.
Corrected vide F. No. 3

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9405

9405
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Kerosene pressure lantern
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2

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63 [other than 6305 32 00, 6305 33 00, 6309]

63 [other than 6305 32 00, 6305 33 00, 6309]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
 
Clarification
* Clarification regarding GST rate applicable on supply of embroidered fabric sold in three pieces fabric pack/set for lady suits (fabric for suit, salwar and dupatta). [ See para 10 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
* Clarification regarding the classification of Cut pieces of Fabrics under GST. [ See Circular No.13/13/2017-GST dated 27.10.2017 ]
 
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Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f. 01-10-2019, before it was read as:-
63 [ot

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eeding Rs. 1000 per piece
Clarification
* Clarification regarding GST rate applicable on supply of embroidered fabric sold in three pieces fabric pack/set for lady suits (fabric for suit, salwar and dupatta). [ See para 10 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
* Clarification regarding the classification of Cut pieces of Fabrics under GST. [ See Circular No.13/13/2017-GST dated 27.10.2017 ]
 
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Notes:
As amended by notification no. 43/2017-Integrated tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
63
Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
Clarification
Clarification

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8601

8601
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f. 1.10.2019, before it was read as:-
Rail locomotives powered from an external source of electricity or by electric accumulators
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No. 30/4/2018-GST dated 25.01.2018 ]
Schedul

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84, 85 or 94

84, 85 or 94
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, before it was read as:
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
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels
Explanation: If the goods specified in this entry are supplied, by a supplier, along with su

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ate on the goods used in the setting up of Waste to Energy plants (WTEP). [ See para 11 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
 
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
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
22[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]
 
Clarification
* Clarificatio

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8419 12

8419 12
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Solar water heater and system
Clarification
* Clarification on applicable GST rate on Solar Evacuated Tubes used in manufacture of solar water heater. [ See para 8 of  Circular No. 113/32/2019-GST dated 11.10.2019 ]
 
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Notes

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84

84
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7

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64

64
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
As omitted vide Notification No. 21/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Footwear of sale value not exceeding Rs. 1000 per pair
 
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Footwear having a retail sale price not exceeding Rs. 1,000 per p

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62

62
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
Schedules

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1514

1514
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
Schedules

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1211

1211
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungi

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2303

2303
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
 
Clarification 
* Clarification regarding classification and applicable GST rates on Brewers' spent grain (BSG), Dried distillers' grains with soluble [DDGS] and other such residues of starch manufacture and similar residues

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1515

1515
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
 
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Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, 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.

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