GST Rate Referencer

Edition: 1st edn., 2019

ISBN: 978-93-86920-25-6

Pages: 864

Author: Adv. Bharat Bhushan Adv. Nidhi Gupta

HOW TO USE THIS TARIFF?HOW TO ASCERTAIN APPLICABLE TAX RATEPART IGOODS TARIFFTHE GENERAL RULES FOR THE INTERPRETATION OF TARIFFSECTION I: LIVE ANIMALS; ANIMAL PRODUCTSCHAPTER 1: Live animalsCHAPTER 2: Meat and edible meat offalCHAPTER 3: Fish and crustaceans, molluscs and other aquatic invertebratesCHAPTER 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or includedCHAPTER 5: Products of animal origin, not elsewhere specified or includedSECTION II: VEGETABLE PRODUCTSCHAPTER 6: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageCHAPTER 7: Edible vegetables and certain roots and tubersCHAPTER 8: Edible fruit and nuts; peel of citrus fruit or melonsCHAPTER 9: Coffee, tea, mate and spicesCHAPTER 10: CerealsCHAPTER 11: Products of the milling industry; malt; starches; inulin; wheat glutenCHAPTER 12: Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderCHAPTER 13: Lac; gums, resins and other vegetable saps and extractsCHAPTER 14: Vegetable plaiting materials; vegetable products not elsewhere specified or includedSECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESCHAPTER 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxesSECTION IV: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESCHAPTER 16: Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebratesCHAPTER 17: Sugars and sugar confectioneryCHAPTER 18: Cocoa and cocoa preparationsCHAPTER 19: Preparations of cereals, flour, starch or milk; pastrycooks’ productsCHAPTER 20: Preparations of vegetables, fruit, nuts or other parts of plantsCHAPTER 21: Miscellaneous edible preparationsCHAPTER 22: Beverages, spirits and vinegarCHAPTER 23: Residues and waste from the food industries; prepared animal fodderCHAPTER 24: Tobacco and manufactured tobacco substitutesSECTION V: MINERAL PRODUCTSCHAPTER 25: Salt; sulphur; earths and stone; plastering materials, lime and cementCHAPTER 26: Ores, slag and ashCHAPTER 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesSECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIESCHAPTER 28: Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopesCHAPTER 29: Organic chemicalsCHAPTER 30: Pharmaceutical productsCHAPTER 31: FertilisersCHAPTER 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksCHAPTER 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparationsCHAPTER 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 plasterCHAPTER 35: Albuminoidal substances; modified starches; glues; enzymesCHAPTER 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsCHAPTER 37: Photographic or cinematographic goodsCHAPTER 38: Miscellaneous chemical productsSECTION VII: PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOFCHAPTER 39: Plastics and articles thereofCHAPTER 40: Rubber and articles thereofSECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HAND BAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)CHAPTER 41: Raw hides and skins (other than fur skins) and leatherCHAPTER 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)CHAPTER 43: Fur skins and artificial fur; manufactures thereofSECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORKCHAPTER 44: Wood and articles of wood; wood charcoalCHAPTER 45: Cork and articles of corkCHAPTER 46: Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkSECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOFCHAPTER 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardCHAPTER 48: Paper and paperboard; articles of paper pulp, of paper or of paperboardCHAPTER 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansSECTION XI: TEXTILES AND TEXTILE ARTICLESCHAPTER 50: SilkCHAPTER 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabricCHAPTER 52: CottonCHAPTER 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarnCHAPTER 54: Man-made filaments; strip and the like of man-made textile materialsCHAPTER 55: Man-made staple fibresCHAPTER 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereofCHAPTER 57: Carpets and other textile floor coveringsCHAPTER 58: Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroideryCHAPTER 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial useCHAPTER 60: Knitted or crocheted fabricsCHAPTER 61: Articles of apparel and clothing accessories, knitted or crochetedCHAPTER 62: Articles of apparel and clothing accessories, not knitted or crochetedCHAPTER 63: Other made up textile articles; sets; worn clothing and worn textile articles; ragsSECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UM