Description

Table of Contents:

Chapter 1    Introduction to Classification
Chapter 2    Important Aspects of Classification of Goods

Chapter 3    Specific Issues in GST Classification of Goods

Chapter 4    Important Aspects of Classification of Services

Chapter 5    Specific Issues in Classification of Service

Chapter 6    Exemptions under GST

Chapter 7    Concepts of Composition Levy

Chapter 8    Levy of GST on Reverse Charge Basis
Chapter 9    Concepts of Compensation Cess

Division II: GST Rate for Goods
Part A
Chapter 1    General Rules for the Interpretation
Chapter 2    Section and Chapter Notes Having Reference to Other Sections or Chapters

Chapter 3    List of Rate/Exemption Entries Applicable to all the Chapters of Goods

Chapter 4    List of Exempted Goods

Chapter 5    Compensation Cess Rates for Goods

Chapter 6    List of Goods liable for reverse charge

Chapter 7    List of Goods on which refund of accumulated input tax credit due to inverted duty structure is restricted

Part B
SECTION I
Live Animals; Animal Products
Chapter 1    Live Animals

Chapter 2    Meat and Edible Meat Offal

Chapter 3    Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates

Chapter 4    Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or included

Chapter 5    Products of Animal Origin, Not Elsewhere Specified or Included

SECTION II

Vegetable Products

Chapter 6    Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Chapter 7    Edible Vegetables and Certain Roots and Tubers

Chapter 8    Edible Fruit and Nuts; Peel of Citrus Fruit or Melons

Chapter 9    Coffee, Tea, Mate and Spices

Chapter 10  Cereals

Chapter 11  Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

Chapter 12  Oil Seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit; 
Industrial or Medicinal Plants; Straw and Fodder

Chapter 13  Lac; Gums, Resins and Other Vegetable Saps and Extracts

Chapter 14  Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included

SECTION III

Animal or Vegetable Fats and Oils and their Cleavage Products; 
Prepared Edible Fats; Animal or Vegetable Waxes

Chapter 15  Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; 
Tobacco and Manufactured Tobacco Substitutes

Chapter 16  Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates

Chapter 17  Sugars and Sugar Confectionery

Chapter 18  Cocoa and Cocoa Preparations

Chapter 19  Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products

Chapter 20  Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

Chapter 21  Miscellaneous Edible Preparations

Chapter 22  Beverages, Spirits and Vinegar

Chapter 23  Residues and Waste from the Food Industries; Prepared Animal Fodder

Chapter 24  Tobacco and Manufactured Tobacco Substitutes

SECTION V

Mineral Products

Chapter 25  Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

Chapter 26  Ores, Slag and Ash

Chapter 27  Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

SECTION VI

Products of the Chemical or Allied Industries

Chapter 28  Inorganic Chemicals, Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes

Chapter 29  Organic Chemicals

Chapter 30  Pharmaceutical Products

Chapter 31  Fertilizers

Chapter 32  Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Chapter 33  Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Chapter 34  Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, “Dental Waxes” and Dental Preparations with a Basis of Plaster

Chapter 35  Albuminoidal Substances; Modified Starches; Glues; Enzymes

Chapter 36  Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

Chapter 37  Photographic or cinematographic goods

Chapter 38  Miscellaneous Chemical Products

SECTION VII

Plastics and Articles thereof, Rubber and Articles Thereof

Chapter 39  Plastics and Articles Thereof

Chapter 40  Rubber and Articles Thereof

SECTION VIII

Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; 
Travel Goods, Handbags and Similar Containers; Articles of Animal Gut 
(Other than Silk-Worm Gut)

Chapter 41  Raw Hides and Skins (Other Than Furskins) and Leather

Chapter 42  Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal GUT (Other than Silkworm Gut)

Chapter 43  Furskins and Artificial Fur; Manufactures Thereof

SECTION IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; 
Manufactures of Straw, of Esparto or of Other Plaiting Materials; 
Basketware and Wickerwork

Chapter 44  Wood and Articles of Wood, Wood Charcoal

Chapter 45  Cork and Articles of Cork

Chapter 46  Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and WickerWork

SECTION X

PULP of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) 
Paper or Paperboard; Paper and Paperboard and Articles Thereof

Chapter 47  Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard

Chapter 48  Paper and Paperboard; Articles of Paper Pulp of Paper or of Paperboard

Chapter 49  Printed Books, Newspaper, Picture and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

SECTION XI

Textiles and Textile Articles

Chapter 50  Silk

Chapter 51  Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric

Chapter 52  Cotton

Chapter 53  Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn

Chapter 54  Man-Made Filaments; Strip and the Like of Man-Made Textile Materials

Chapter 55  Man-Made Staple Fibres

Chapter 56  Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof

Chapter 57  Carpets and other textile floor coverings

Chapter 58  Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery

Chapter 59  Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use

Chapter 60  Knitted or Crocheted Fabrics

Chapter 61  Articles of Apparel and Clothing Accessories, Knitted or Crocheted

Chapter 62  Articles of Apparel and Clothing Accessories, not Knitted or Crocheted

Chapter 63  Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags

SECTION XII

Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, 
Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and 
Articles Made Therewith; Artificial Flowers, Articles of Human Hair

Chapter 64  Footwear, Gaiters and the Like; Parts of Such Articles

Chapter 65  Headgear and parts thereof

Chapter 66  Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Chapter 67  Prepared Feathers and down and Articles made of Feathers or of Down; 
Artificial Flowers; Articles of Human Hair

SECTION XIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; 
Ceramic Products; Glass and Glassware

Chapter 68  Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials

Chapter 69  Ceramic Products

Chapter 70  Glass and Glassware

SECTION XIV

Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, 
Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin

Chapter 71  Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin

SECTION XV

Base Metals and Articles of Base Metal

Chapter 72  Iron and Steel

Chapter 73  Articles of iron or steel

Chapter 74 Copper and articles thereof

Chapter 75  Nickel and articles thereof

Chapter 76  Aluminium and articles thereof

Chapter 77  [Reserved for possible future use]

Chapter 78  Lead and Articles thereof

Chapter 79  Zinc and articles thereof

Chapter 80  Tin and articles thereof

Chapter 81  Other base metals; cermets; articles thereof

Chapter 82  Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts thereof of Base Metal

Chapter 83  Miscellaneous articles of base metal

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; 
Sound Recorders and Reproducers, Television Image and Sound Recorders and 
Reproducers; and Parts and Accessories of Such Articles

Chapter 84  Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

Chapter 85  Electrical Machinery and Equipment and Parts thereof; Sound Recorders and 
Reproducers, Television Image and Sound Recorders and Reproducers
and Parts and Accessories of such Articles

SECTION XVII

Vehicles, Aircraft, Vessels and Associated Transport Equipment

Chapter 86  Railway or Tramway Locomotives, Rolling-stock and Parts thereof; Railway or Tramway Track Fixtures and Fittings and Parts thereof; Mechanical (including electro-mechanical) Traffic Signalling Equipment of all Kinds

Chapter 87  Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Chapter 88  Aircraft, spacecraft, and parts thereof

Chapter 89  Ships, boats and floating structures

SECTION XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or 
Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; 
Parts and Accessories Thereof

Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories thereof

Chapter 91  Clocks and watches and parts thereof

Chapter 92  Musical Instruments; Parts and Accessories of Such Articles

SECTION XIX

Arms and Ammunition; Parts and Accessories Thereof

Chapter 93  Arms and Ammunition; Parts and Accessories Thereof

SECTION XX

Miscellaneous Manufactured Articles

Chapter 94  Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Building

Chapter 95  Toys, games and sports requisites; parts and accessories thereof

Chapter 96  Miscellaneous Manufactured Articles

SECTION XXI

Works of Art, Collectors' Pieces and Antiques

Chapter 97  Works of art, collectors' pieces and antiques

Chapter 98  Project Imports; Laboratory Chemicals; Passengers' Baggage, Personal Implementations by Air or Post; Ship Stores

Division III: GST Rate for Services
Chapter 1    Scheme of Classification of Services (as per Annexure to Notification No. 11/2017-CT(R), dated 28.06.2017)
Chapter 2    GST Rate Schedule for Services — Chapter 99
Chapter 3    List of Exempted Services (As provided in Exemption Notification)
Chapter 4    GST Compensation Cess Rates for Services
Chapter 5    List of Services Taxable under Reverse Charge Basis
Chapter 6    GST Classification for erstwhile Service Tax categories with the rate of tax
 
Volume 2

Division IV: Explanatory Notes to the Scheme of Classification of Services
Explanatory Notes to the Scheme of Classification of Services

Division V: Notifications
A.  Effective Rate Notifications under CGST

B.  Effective Rate Notifications under IGST

C.  Effective Rate Notifications under UTGST

D.  Compensation Cess Notifications

Division VI: Relevant Circulars

Circulars relating to the rate of taxes

Division VII: Relevant provisions of Acts & Rules
1.   The Central Goods and Services Tax Act, 2017

2.   The Integrated Goods and Services Tax Act, 2017

3.   The Union Territory Goods and Services Tax Act, 2017

4.   The Goods and Services Tax (Compensation to States) Act, 2017

5.   Central Goods and Services Tax Rules, 2017

6.   The Integrated Goods and Services Tax Rules, 2017

Alphabetical Indices

A.  Alphabetical Index – Goods

B.  Alphabetical Index – Services

More Details about G S T Tariff (in 2 Volumes)

General Information  
Author(s)CA Madhukar N Hiregange CA Rajesh Kumar T R CA Sudhir V S
PublisherBharat Law House Pvt Ltd
Edition1st Edition 2018
ISBN9789351396444
BindingPaperback
LanguageEnglish
Publish YearOctober 2018