30

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

= = = = = = = =

1001

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.]
 
 
**************
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 ]
 
**************
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Market in wait and watch, Sensex slips 154 pts ahead of GST

Market in wait and watch, Sensex slips 154 pts ahead of GST
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout.
Capital outflow by foreign funds and weak global shares only added to concerns.
Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Mkt losses narrow, GST anxiety keeps investors on toes

Mkt losses narrow, GST anxiety keeps investors on toes
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch.
The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today.
Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares.
The 30-share Sensex resumed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

J&K parties for GST with riders

J&K parties for GST with riders
GST
Dated:- 30-6-2017

Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening.
The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state.
"There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit," an official spokesman said here.
He said the meeting was held under the chairmanship

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on the issue with all shades of the political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime.
"If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country.
"Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future," he said.
Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for prot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n the absence of an alternative trading link, J-K is literally integrated with mainland Indian market.
"Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system.
"Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear," he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products.
NC's Rather, who is the former chairman of the Empowered Committee of Finance Min

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Advance Received

Advance Received
Query (Issue) Started By: – kamdev senapati Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.
My Quarry is Since the advance received before GST, will GST attract for the same or not ??.
Please suggest…
Reply By KASTURI SETHI:
The

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7104

7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
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
 
*************
Notes:
As amended vide Notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7103

7103
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Precious 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
 
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Semi-precious stones, unworked or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7102

7102
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Rough diamonds or simply sawn diamonds, industrial or non-industrial
 
*************
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,
All goods
 
*************
Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
98[Diamonds, industrial or non-industrial, unworked or simply sa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

WARE HOUSE REGISTRATION-REG

WARE HOUSE REGISTRATION-REG
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have trading division chennai which was registered under GST and we have one warehouse/GODOWN in hosur which we want to register under GST.How to register this?
Reply By KASTURI SETHI:
The Reply:
Both are in Tamilnadu. One registration is required. Get the godown in Hosur registered as additional place

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

HSN For fabrication

HSN For fabrication
Query (Issue) Started By: – Saurabh Singh Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We make iron grills for door and window. 73083000 Is it right ?​​​​​​
If not, plz specify the correct code.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule III of Notification No. 1/2017-Central Tax dated 2806.2017 (with effect from 1.7.2017 iron grills for doors and wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Transition

Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
I want to elaborate my previous query, the payments are outstanding as on 30.06.17. Service tax was already charged in the bills and not on accrual basis. Since turnover was less than ₹ 50 lacs, the service tax was being deposited on receipt of payments against the bills. Now, when the service provider will receive the payments a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Transition

Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
When a service provider depositing Service tax on receipt basis, as the turnover is less than ₹ 50 lacs. How the service tax with reference to payments that would be received after 1st July, 17 will be deposited under GST.
Reply By KASTURI SETHI:
The Reply:
In this situation, point of taxation is the deciding factor.
Discussion F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Payment of Taxes and Interest in GST Law

Payment of Taxes and Interest in GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 30-6-2017

How the liabilities in respect of Tax , interest, penalty and other dues under the GST shall be paid, have been summarized hereunder. Same shall be entered in various register etc. All this is prescribed in Section 49 to 50 of the GST Law and GST Payment Rules, 2017.
Payment of Taxes [ Section -49 ]
A] Electronic cash ledger
* Section provides for three kind of ledger
Electronic cash ledger
Electronic credit ledger
Electronic liability ledger
* Electronic Cash Ledger
* Every deposit made for tax , interest, penalty and fees shall be credited to Electronic Cash Ledger in Form-GST PMT-5.
* Taxes, Interest

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Electronic credit ledger
* The input tax credit of RP on self assessed basis in the return of taxable person shall be credited to his Electronic Credit Ledger on the common portal in Form -GST PMT-2.
* The electronic credit ledger may include the following
* ITC from inward supply from registered person.
* ITC from ISD
* ITC on stock immediately preceding the day when RP is liable for payment of tax.
* ITC available on payment made on reverse charge.
RP upon noticing any problem can apply on GST PMT-04 on common portal.
* Manner of Utilisation of ITC
* Amount of input tax credit in IGST, CGST, SGST or UTGSTshall be utilized as follows :
* ITC of IGST available in Electronic Credit Ledger shall be utilized first for paymen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

* All amount payable by taxable person shall be debited in Electronic Liability Register in Form-GST PMT-01. Payment of every liability by registered taxable person shall be by debiting the electronic credit ledger and crediting the electronic liability register.
Explanation-
“Tax due” means tax payable under the Act but does not include interest , fees or penalty.
” Other due ” mean interest, fees and penalty.
Interest on delayed payment of Tax [ Section 50 ]
* Every person liable to pay tax and fails to pay the same on due date , shall pay interest on unpaid amount at the rate as prescribed from the due date of payment of tax to the date of payment. Interest shall be paid to the account of central or State Government.
* Interes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Export Under Bond

Export Under Bond
Query (Issue) Started By: – Lakshmi NV Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what are the procedures for export under bond .Any specific form is avilable under GST for executing Bond.To whom such bond is executed
Reply By KASTURI SETHI:
The Reply:
Most likely, language of bond will remain the same excepting the words,'CE duty' will be replaced by GST. Implementation of GST does not alter the purpose of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Implementation of GST in Customs-Changes in BE/SB Declaration

Implementation of GST in Customs-Changes in BE/SB Declaration
Public Notice No. 26/2017/CCP/JMR Dated:- 30-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS (PREVENTIVE), JAMNAGAR
"SARDA HOUSE", BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR-361008
F. No. VIII/48-81/Cus-T/2017
Date: 30.06.2017
Public Notice No. 26/2017/CCP/JMR
Subject: Reg.
Attention of Importers/Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference is invited to various decisions in GST Council meeting, documentation of the same in CBEC Website and also the advisory issued by Member (Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime.
2. The legislations referred above have

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be "II3".
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017.
To effect the above changes, the For IGST fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry
For GST
For GST C. cess
Notifica

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ex.Flag as C
5. Declaration of CETH:
The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, "NOEXCISE" should be quoted.
6. Identification of GST Beneficiary :
To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states.
Description (1)
GSTlN-Imp. (2)
Regn_Type (3)
Type of IEC to be declared (4)
GST Benefit (5)
GSTIN Normal
G
TP, CMP, CAS, ISD, NR, TDS
Individual
Yes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE.
For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
8. IGST Availment in case of Manual Bill of Entry :
Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in-case-Qf-IC2s-iLfhnuld-Le Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ate whether the exports are being made on: P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports.
This is further explained by the following
Illustration:
An exporter raises an export invoice as below:
Item
Quantity (units)
Unit Price (Rs)
Total Price
IGST (Rs)
A
1000
200
2,00,000
24,000
B
2000
100
2,00,000
24,000
Total
4,00,000
48,000
Due to some re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ontaining only alphabets, numerals and two special characters ("/" and “-“)
The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination.
Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be.
The End Use of the Item should be declared against each of the item. The list is p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntral Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory available on icegate website at. https://www.icegate.gov.in/SWIFT/single window docs.html
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
17. Transitory Provisions for BE
The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearanc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r veterinary medicine (Manufacture/Actual Use)
DCX900
Drugs & Cosmetics -For personal consumption
FSA100
For Animal Food or Feed (Trading/ commercial distribution)
FSA200
For manufacture/processing as a Animal Food or Feed (Manufacture/Actual Use)
FSA800
For use research use as Animal Food
FSA900
Foods & Supplements -For Personal use
FSH100
Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale
FSH200
Food – For manufacture/ commercial Processing (Manufacture/Actual Use)
FSH700
Food -For Internal use in Hotels-Restaurant
FSH710
Food -For Public Display or Exhibition
FSH750
Food -For use in International Sports Events
FSH800
Food -For Research Use
FSH900
Food – For personal consumption
FSH910
Food – For distribution in a natural disaster (if received gratis)
FSH920
Food -For Charitable Use
FSH930
Food -For use in a Diplomatic Establishment
GNX100
Generic -For Consumer use under commercial distribution (for Trading – wholesale

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =