The GST Council’s 45th meeting was held on September 17, 2021 in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the recommendations relating to changes in GST rates to mitigate inverted duty structure.
Following Notification has been issued in respect of the same.
Notification:
The CBIC vide Notification No. 14/2021- Central Tax (Rate) dated November 18, 2021 amended Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017 w.e.f. January 1, 2022 as under:
1. Omitted following entries:
Schedule I- 2.5%
S. No. | Heading | Description |
| 203. | 5007 | Woven fabrics of silk or of silk waste |
| 204. | 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool |
207. | 5111 to 5113 | Woven fabrics of wool or of animal hair |
| 211. | 5208 to 5212 | Woven fabrics of cotton |
216. | 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn |
| 217. | 5407, 5408 | Woven fabrics of manmade textile materials |
218. | 5512 to 5516 | Woven fabrics of manmade staple fibres |
| 218B | 5607 | Jute twine, coir cordage or ropes |
218C | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials |
| 219A | 5801 | all goods |
219AA | 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) |
| 219B | 5808 | Saree fall |
220. | 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai |
| 221. | 60 | Knitted or crocheted fabrics All goods |
222. | 61 or 6501 or 6505 | Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece |
223. | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece |
224. | 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece |
| 224A | 6309 or 6310 | Worn clothing and other worn articles; rags |
225. | 64 | Footwear of sale value not exceeding ₹ 1000 per pair |
Schedule II- 6%
S. No. | Heading | Description |
| 132A | 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale |
132B | 5402, 5403, 5404,5405,5406 | Synthetic or artificial filament yarns |
132C | 5508 | Sewing thread of manmade staple fibres |
| 132D | 5509, 5510, 5511 | Yarn of manmade staple fibres. |
171. | 63 [other than 6309] | Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [other than Worn clothing and other worn articles; rags] |
Schedule III- 9%
S. No. | Heading | Description |
| 159. | 5402, 5404, 5406 | All goods other than synthetic filament yarns |
160. | 5403, 5405, 5406 | All goods other than artificial filament yarns. |
| 161. | 5501, 5502 | Synthetic or artificial filament tow |
162. | 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres |
| 163. | 5505 | Waste of manmade fibres |
2. Inserted following entries:
Schedule II- 6%
S. No. | Heading | Description |
| 132AA | 5007 | Woven fabrics of silk or of silk waste. |
132AB | 5111 | Woven fabrics of carded wool or of carded fine animal hair. |
| 132AC | 5112 | Woven fabrics of combed wool or of combed fine animal hair. |
132AD | 5113 | Woven fabrics of coarse animal hair or of horse hair. |
| 132AE | 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. |
132AF | 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2. |
| 132AG | 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2. |
132AH | 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2. |
| 132AI | 5212 | Other woven fabrics of cotton. |
132AJ | 5309 | Woven fabrics of flax. |
| 132AK | 5310 | Woven fabrics of jute or of other textile bast fibres of heading 5303. |
132AL | 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.; |
| 132BA | 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale. |
132BB | 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. |
| 132BC | 5403 | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. |
132BD | 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. |
| 132BE | 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. |
132BF | 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale. |
| 132BG | 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. |
132BH | 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.; |
| 132CA | 5501 | Synthetic filament tow. |
132CB | 5502 | Artificial filament tow |
| 132CC | 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning. |
132CD | 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning. |
| 132CE | 5505 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres. |
132CF | 5506 | Synthetic staple fibres, carded, combed or otherwise processed for spinning. |
| 132CG | 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning. |
132CH | 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale. |
| 132CI | 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. |
132CJ | 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. |
| 132CK | 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. |
132CL | 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. |
| 132CM | 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. |
| 132CN | 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. |
132CO | 5515 | Other woven fabrics of synthetic staple fibres. |
| 132CP | 5516 | Woven fabrics of artificial staple fibres.; |
139A | 5608 | Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.; |
| 146A | 5801 | Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.; |
151A | 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).; |
| 168A | 6001 | Pile fabrics, including ―long pile‖ fabrics and terry fabrics, knitted or crocheted. |
168B | 6002 | Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. |
| 168C | 6003 | Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. |
168D | 6004 | Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. |
| 168E | 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. |
168F | 6006 | Other knitted or crocheted fabrics.; |
| 171A1 | 6301 | Blankets and travelling rugs. |
171A2 | 6302 | Bed linen, table linen, toilet linen and kitchen linen. |
| 171A3 | 6303 | Curtains (including drapes) and interior blinds; curtain or bed valances. |
171A4 | 6304 | Other furnishing articles, excluding those of heading 9404. |
| 171A5 | 6305 | Sacks and bags, of a kind used for the packing of goods. |
171A6 | 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards |
or landcraft; camping goods. | ||
| 171A7 | 6307 | Other made up articles, including dress patterns. |
171A8 | 6308 | Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. |
| 171A9 | 6309 | Worn clothing and other worn articles. |
171A10 | 6310 | Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. |
| 171A11 | 64 | Footwear of sale value not exceeding Rs.1000 per pair. |
3. Substituted following entries:
Schedule II- 6%
S. No. | Heading | Description (Old) | Description (Substituted) |
| 139. | 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics other than jute twine, coir cordage or ropes | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics |
154. | 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles other than saree fall | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles |
| 155. | 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included |
156. | 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal | Embroidery in the piece, in strips or in motifs |
| 168. | 5911 | Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles | Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 ; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles |
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”).
CGST (Rate) Notification: http://www.
IGST (Rate) Notification: http://www.
UTGST (Rate) Notification: http://www.
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