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SERVICE PACK DESCRIPTION PRICE (Rs.) INAUGURAL DISCOUNT (Rs.) NET PRICE (Rs.) GST(%)
PRICE LIST
अकाउंट कॉन्फ़िगरेशन और सेटअप चार्जेज 625 525 100 18
100 इन्वोइसेस, अधिकतम ०४ लाइन आइटम्स वाली,  का डाटा एंट्री पैक (इनवॉइस फोटो को एप्प के द्वारा अपलोड करके) 500 100 400 18
500 इन्वोइसेस, अधिकतम ०४ लाइन आइटम्स वाली,  का डाटा एंट्री पैक (इनवॉइस फोटो को एप्प के द्वारा अपलोड करके) 2250 450 1800 18
एक वित्तीय वर्ष की सभी जीएसटी रिटर्न्स (डाटा आप एक्सेल में या हमारी एप्प के द्वारा दे सकते हैं | ) 2000 400 1600 18
एक वित्तीय वर्ष की सभी जीएसटी रिटर्न्स तथा इनकम टैक्स रिटर्न  (डाटा आप एक्सेल में या हमारी एप्प के द्वारा दे सकते हैं | ) 3000 600 2400 18
खुद से डाटा एंट्री करने की सुविधा (आपको खुद से मास्टर्स और इनवॉइस का डाटा एप्प में एंटर करना होगा| फोटो अपलोड करने की जरूरत नहीं ) 1800 300 1500 18
कॉम्बो पैक (500 इन्वोइसेस, अधिकतम ०४ लाइन आइटम्स वाली,  का डाटा एंट्री पैक  + एक वित्तीय वर्ष की सभी जीएसटी रिटर्न्स ) 2250 + 2000 = 4250 1050 3200 18

रेफ़रल डिस्काउंट :रजिस्ट्रेशन के बाद आपको एक रेफरल कोड मिलेगा | किसी नए यूजर के द्वारा रजिस्ट्रेशन के समय इस कोड का इस्तेमाल करने पर आपको और नए यूजर को 50-50 रुपये का डिस्काउंट मिलेगा

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धन्यवाद|

WAYOUT GST

GST TOPICS OF THE DAY (आज के विषय )

A.  LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18% [As per discussions in the 23rd GST Council Meeting held on 10th November, 2017]

S.  No.

Chapter/

Heading/ Sub- heading/ Tariff item

Description

1.

1704

Chewing gum / bubble gum and white chocolate, not containing cocoa

[17041000, 17049090]

2.

1804

Cocoa butter, fat and oil

3.

1805

Cocoa powder, not containing added sugar or sweetening matter

4.

1806

Chocolates and other food preparations containing cocoa

5.

1901 90

[other than

1901 10,

1901 20 00]

Malt extract; food preparations of flour, groats, meal, starch or malt

extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]

6.

1905 32

Waffles and wafers coated with chocolate or containing chocolate

7.

2101 11,

2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a

basis of these extracts, essences or concentrates or with a basis of coffee

8.

2106

Food  preparations  not  elsewhere  specified  or  included  i.e.  Protein

concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan [ other than pan masala].

9.

2202 90 90

Other non-alcoholic beverages

10.

2515 12 20,

2515 12 90

Marble and travertine, other than blocks

11.

2516 12 00

Granite, other than blocks

12.

2710

Avgas

13.

3213

Artists’,  students’  or  signboard  painters’  colours,  modifying  tints,

amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

14.

3303

Perfumes and toilet waters

 

 

15.

3304

Beauty or make-up preparations and preparations for the care of the skin

(other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]

16.

3305

Preparations for use on the hair [other than Hair oil].

17.

3306 [other

than 3306

10 10, 3306

10 20]

Preparations for oral or dental hygiene, including and powders; yarn

used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]

18.

3307

Pre-shave, shaving or after-shave preparations, personal deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning , agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

19.

3401 30

Organic surface-active products and preparations for washing the skin,

in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

20.

3402

Organic   surface-active   agents   (other   than   soap);   surface-active

preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401

21.

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut

release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

22.

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or

metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404

23.

3602

Prepared explosives, other than propellant powders; such as Industrial

explosives

24.

3604

Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other

pyrotechnic articles

25.

3606

Ferro-cerium  and  other  pyrophoric  alloys  in  all  forms;  articles  of

combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

26.

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity

improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils

27.

3813

Preparations    and    charges    for    fire-extinguishers; charged             fire-

extinguishing grenades

 

 

28.

3814

Organic composite solvents and thinners, not elsewhere specified or

included; prepared paint or varnish removers

29.

3819

Hydraulic  brake  fluids  and  other  prepared  liquids  for  hydraulic

transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

30.

3820

Anti-freezing preparations and prepared de-icing fluids

31.

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in

form of tiles; wall or ceiling coverings of plastics

32.

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and

covers, flushing cisterns and similar sanitary ware of plastics

33.

3926 [other

than 3926

40 11, 3926

90 10]

Other articles of plastics and articles of other materials of headings 3901

to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads, plastic tarpaulins, medical grade sterile disposable gloves, plastic rain coats]

34.

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-

rickshaws  and  three  wheeled  powered  cycle  rickshaws;  and  Rear

Tractor tyre tubes]

35.

4016 [other

than 4016

92 00]

Other articles of vulcanised rubber other than hard rubber (other than

erasers and rubber bands)

36.

4017

Hard rubber (for example ebonite) in all forms, other than waste and

scrap; articles of hard rubber

37.

4201

Saddlery and harness for any animal (including traces, leads, knee pads,

muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

38.

4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school

satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than school satchels and bags other than of leather or composition leather, toilet cases, hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, vanity bags, handbags of other materials excluding wicker work or basket work]

39.

4203

Articles of apparel and clothing accessories, of leather or of composition

leather

40.

4205

Other articles of leather or of composition leather

41.

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of

bladders or of tendons

42.

4303

Articles of apparel, clothing accessories and other articles of furskin

43.

4304

Articles of artificial fur

44.

4410

Particle board, Oriented Strand Board (OSB) and similar board (for

example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards

 

 

45.

4411

Fibre board of wood or other ligneous materials, whether or not bonded

with resins or other organic substances, other than specified boards

46.

4412

Plywood, veneered panels and similar laminated wood

47.

4413

Densified wood, in blocks, plates, strips, or profile shapes

48.

4414

Wooden frames for paintings, photographs, mirrors or similar objects

49.

4418

Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood

panels, assembled flooring panels, shingles and shakes

50.

4421

Wood paving blocks, articles of densified wood not elsewhere included

or specified, Parts of domestic decorative articles used as tableware and kitchenware

51.

4814

Wall paper and similar wall coverings; window transparencies of paper

52.

6702

Artificial flowers, foliage and fruit and parts thereof; articles made of

artificial flowers, foliage or fruit

53.

6703

Wool or other animal hair or other textile materials, prepared for use in

making wigs or the like

54.

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of

human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

55.

6801

Setts, curbstones and flagstones, of natural stone (except slate)

56.

6802

All  goods  of  marble  and  granite  [other  than  Statues,  statuettes,

pedestals; high or low reliefs, crosses, figure of animal, bowls, vases, cups, cachou, boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage etc., other ornamental goods essentially of stones;]

57.

6803

Worked slate and articles of slate or of agglomerated slate

58.

6807

Articles  of  asphalt  or  of  similar  material  (for  example,  petroleum

bitumen or coal tar pitch)

59.

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of

straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

60.

6809

Articles of plaster or of compositions based on plaster; such as Boards,

sheets, panels, tiles and similar articles, not ornamented

61.

6810

Articles of cement, of concrete or of artificial stone, whether or not

reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering

62.

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

63.

6813

Friction material and articles thereof (for example, sheets, rolls, strips,

segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials

64.

6814

Worked  mica  and  articles  of  mica,  including  agglomerated  or

reconstituted mica, whether or not on a support of paper, paperboard or other materials

65.

6815

Articles of stone or of other mineral substances (including carbon fibres,

articles of carbon fibres and articles of peat), not elsewhere specified or

 

 

 

 

included [other than fly ash bricks, fly ash blocks and fly ash aggregate

with 90% or more fly ash content]

66.

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for

example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

67.

6904

Ceramic flooring blocks, support or filler tiles and the like

68.

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other

ceramic constructional goods

69.

6906

Ceramic pipes, conduits, guttering and pipe fittings

70.

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes

and the like,  whether or not on a backing; finishing ceramics

71.

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic

troughs, tubs and similar receptacles of a kind used in agriculture

72.

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water

closet pans, flushing cisterns, urinals and similar sanitary fixtures

73.

6914

Other ceramic articles

74.

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having

an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise worked

75.

7004

Drawn glass and blown glass, in sheets, whether or not having an

absorbent, reflecting or non-reflecting layer, but not otherwise worked

76.

7005

Float glass and surface ground or polished glass, in sheets, whether or

not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

77.

7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved,

drilled, enamelled or otherwise worked, but not framed or fitted with other materials

78.

7007

Safety glass, consisting of toughened (tempered) or laminated glass

79.

7008

Multiple-walled insulating units of glass

80.

7009

Glass mirrors, whether or not framed, including rear-view mirrors

81.

7011

Glass envelopes (including bulbs and tubes), open, and glass parts

thereof, without fittings, for electric lamps, cathode-ray tubes or the like

82.

7014

Signalling glassware and optical elements of glass (other than those of

heading 7015), not optically worked

83.

7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed

or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms

84.

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts

for kerosene wick lamps, Glass chimneys for lamps and lanterns]

85.

7321

Stoves [other than kerosene stove and LPG stoves], ranges, grates,

cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel

86.

7322

Radiators for central heating, not electrically heated, and parts thereof,

of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

 

 

87.

7324

Sanitary ware and parts thereof of iron and steel

88.

7418

All goods other than utensils i.e. sanitary ware and parts thereof of

copper

89.

7419

Other articles of copper [including chain and parts thereof under 7419

10 and other articles under 7419 99] but not including metal castings under 7419 91 00

90.

7610 10 00

Doors, windows and their frames and thresholds for doors

91.

7615

All goods other than utensils i.e. sanitary ware and parts thereof

92.

8212

Razors and razor blades (including razor blade blanks in strips)

93.

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen

cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]

94.

8302

Base metal mountings, fittings and similar articles suitable for furniture,

doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal

95.

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit

lockers for strong-rooms, cash or deed boxes and the like, of base metal

96.

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,

office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

97.

8310

Sign-plates, name-plates, address-plates and similar plates, numbers,

letters and other symbols, of base metal, excluding those of heading

9405

98.

8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps

[8413 60], [other than hand pumps falling under tariff item 8413 11 10]

99.

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating

or recycling hoods incorporating a fan, whether or not fitted with filters

100.

8419

Storage water heaters, non-electric [8419 19] (other than solar water

heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89

20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]

101.

8423

Electric or electronic weighing machinery (excluding balances of a

sensitivity  of  5  centigrams  or  better),  including  weight  operated counting or checking machines; weighing machine weights of all kinds

102.

8424

Fire extinguishers

103.

8427

Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling

equipment

104.

8428

Other lifting, handling, loading or unloading machinery (for example,

lifts, escalators, conveyors, teleferics)

 

 

105.

8429

Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers,

mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

106.

8430

Other  moving,  grading,  levelling,  scraping,  excavating,  tamping,

compacting, extracting or boring machinery, for earth, minerals or ores;

pile-drivers and pile-extractors; snow-ploughs and snow-blowers

107.

8443

Printers which perform two or more of the functions of printing, copying

or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle

108.

8472

Other office machines (for example, hectograph or stencil duplicating

machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]

109.

8476

Automatic  goods-vending  machines  (for  example,  postage  stamps,

cigarette,  food  or  beverage  machines),  including  money  changing machines

110.

8478

Machinery  for  preparing  or  making  up  tobacco,  not  specified  or

included elsewhere in this chapter

111.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and

other [8479 79 00]

112.

8483

Crank shafts for sewing machine;  bearing housings, incorporating ball

or roller bearings, bearing housings, not incorporating ball or roller bearing; gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws;

113.

8484

Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other

material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

114.

8504

Static converters (for example, rectifiers) and inductors [other than

Transformers  Industrial  Electronics;  Electrical  Transformer;  Static

Convertors (UPS)]

115.

8506

Primary cells and primary batteries

116.

8512

Electrical  lighting  or  signalling  equipment  (excluding  articles  of

heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

117.

8513

Portable electric lamps designed to function by their own source of

energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

118.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

25 Pads [8517 69 40]

119.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-

frequency electric amplifiers [8518 40 00], Electric sound amplifier sets

[8518 50 00], Parts [8518 90 00]

120.

8519

Sound recording or reproducing apparatus

121.

8522

Parts and accessories suitable for use solely or principally with the

apparatus of headings 8519 or 8521

 

 

122.

8525

Transmission apparatus for radio-broadcasting or television, whether or

not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras.

123.

8526

Radar apparatus, radio navigational aid apparatus and radio remote

control apparatus

124.

8527

Reception apparatus for radio-broadcasting, whether or not combined,

in the same housing, with sound recording or reproducing apparatus or a clock

125.

8529

Parts suitable for use solely or principally with the apparatus of headings

8525 to 8528

126.

8530

Electrical signalling, safety or traffic control equipment for railways,

tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)

127.

8531

Electric sound or visual signalling apparatus (for example, bells, sirens,

indicator panels, burglar or fire alarms), other than those of heading

8512 or 8530

128.

8536

Electrical apparatus for switching or protecting electrical circuits, or for

making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables

129.

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with

two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517

130.

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

[other than Electric filament or discharge lamps and LED lamps]

131.

8544

Insulated  (including  enamelled  or  anodised)  wire,  cable  and  other

insulated electric conductors, whether or not fitted with connectors

[other than Winding Wires; Coaxial cables; Optical Fiber]

132.

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon

and battery carbon)

133.

8547

Insulating fittings for electrical machines, appliances or equipment,

being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

134.

9004

Goggles including goggles for corrective vision.

135.

9005

Binoculars,  monoculars,  other  optical  telescopes,  and  mountings

therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

136.

9006

Photographic  (other  than  cinematographic)  cameras;  photographic

flashlight  apparatus  and  flashbulbs  other  than  discharge  lamps  of heading 8539

137.

9007

Cinematographic cameras and projectors, whether or not incorporating

sound recording or reproducing apparatus

138.

9008

Image projectors, other than cinematographic; photographic (other than

cinematographic) enlargers and reducers

 

 

139.

9010

Apparatus and equipment for photographic (including cinematographic)

laboratories,  not  specified  or  included  elsewhere  in  this  Chapter;

negatoscopes; projection screens

140.

9011

Compound optical microscopes, including those for photomicrography

cinephotomicrography or microprojection

141.

9012

Microscopes other than optical microscopes; diffraction apparatus

142.

9013

Liquid  crystal  devices  not  constituting  articles  provided  for  more

specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

143.

9014

Direction  finding  compasses;  other  navigational  instruments  and

appliances

144.

9015

Surveying  (including  photogrammetrical  surveying),  hydrographic,

oceanographic,     hydrological,                              meteorological  or geophysical instruments and appliances, excluding compasses; rangefinders

145.

9016

Electric or electronic balances of a sensitivity of 5 cg or better, with or

without weights

146.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma

radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like

147.

9023

Instruments,  apparatus  and  models,  designed  for  demonstrational

purposes (for example, in education or exhibitions), unsuitable for other uses

148.

9101

Wrist-watches,  pocket-watches  and  other  watches,  including  stop-

watches, with case of precious metal or of metal clad with precious metal

149.

9102

Wrist-watches,  pocket-watches  and  other  watches,  including  stop

watches, other than those of heading 9101

150.

9104

Instrument panel clocks and clocks of a similar type                                                                                 for vehicles,

aircraft, spacecraft or vessels

151.

9106

Time of day recording apparatus and apparatus for measuring, recording

or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)

152.

9107

Time switches with clock or watch movement or with synchronous

motor

153.

9108

Watch movements, complete and assembled

154.

9110

Complete   watch   movements,   unassembled   or   partly   assembled

(movement  sets);  incomplete  watch  movements,  assembled;  rough watch movements

155.

9111

Watch cases and parts thereof

156.

9112

Cases for other than clocks, and parts thereof

157.

9113

Watch straps, watch bands and watch bracelets, and parts thereof

158.

9114

Other watch parts

159.

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard

stringed instruments

160.

9202

Other string musical instruments (for example, guitars, violins, harps)

 

 

161.

9205

Wind  musical  instruments  (for  example,  keyboard  pipe  organs,

accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

162.

9206 00 00

Percussion  musical  instruments  (for  example,  drums,  xylophones,

cymbols, castanets, maracas)

163.

9207

Musical  instruments,  the  sound  of  which  is  produced,  or  must  be

amplified, electrically (for example, organs, guitars, accordions)

164.

9208

Musical boxes, fairground organs, mechanical street organs, mechanical

singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments

165.

9209

Parts (for example, mechanisms for musical boxes) and accessories (for

example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds

166.

9401

Seats (other than those of heading 9402), whether or not convertible into

beds, and parts thereof

167.

9403

Other furniture [other than furniture wholly made of bamboo or cane]

and parts thereof

168.

9404

Mattress  supports;  articles  of  bedding  and  similar  furnishing  (for

example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

169.

9405

Lamps and lighting fittings including searchlights and spotlights and

parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

170.

9505

Festive, carnival or other entertainment articles, including conjuring

tricks and novelty jokes

171.

9506

Articles  and  equipment  for  general  physical  exercise,  gymnastics,

athletics

172.

9508

Roundabouts,    swings,    shooting    galleries                          and          other         fairground

amusements; [other than travelling circuses and travelling menageries]

173.

9602

Worked vegetable or mineral carving material and articles of these

materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

174.

9611

Date, sealing or numbering stamps, and the like (including devices for

printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks

175.

9613

Cigarette lighters and other lighters, whether or not mechanical or

electrical, and parts thereof other than flints and wicks

176.

9617

Vacuum flasks and other vacuum vessels, complete with cases; parts

thereof other than glass inners

177.

9618

Tailors' dummies and other lay figures; automata and other animated

displays, used for shop window dressing

B. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%

S.

No.

Chapter/

Heading/ Sub- heading/ Tariff item

Description

1.

8509

Wet grinder consisting of stone as a grinder

2.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not

fitted with weapons, and parts of such vehicles

C. GOODS RECOMMENDED TO BE RETAINED AT 28% GST RATE:

S.

No

Chapter/

Heading/ Sub- heading/ Tariff item

 

Description

1.

1703

Molasses

 

2.

2106 90 20

Pan masala

 

3.

2202 10

All goods [including aerated waters], containing added sugar or other

sweetening matter or flavoured

4.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

5.

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes

6.

2403

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised”  or  “reconstituted”  tobacco;  tobacco  extracts  and

essences [including biris]

7.

2523

Portland  cement,  aluminous  cement,  slag  cement,  super  sulphate

cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

8.

3208

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

9.

3209

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

10.

3210

Other   paints   and   varnishes   (including   enamels,   lacquers   and

distempers); prepared water pigments of a kind used for finishing leather

11.

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and

other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like

 

 

 

12.

4011

New pneumatic tyres, of rubber [other than of a kind used on/in

bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;

and Rear Tractor tyres; and of a kind used on aircraft]

13.

4012

Retreaded or used tyres and flaps

14.

8407

Spark-ignition  reciprocating  or  rotary  internal  combustion  piston

engine [other than aircraft engines]

15.

8408

Compression-ignition internal combustion piston engines (diesel or

semi-diesel engines)

16.

8409

Parts suitable for use solely or principally with the engines of heading

8407 or 8408

17.

8413

Pumps for dispensing fuel or lubricants of the type used in filling

stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]

18.

8415

Air-conditioning  machines,  comprising  a  motor-driven  fan  and

elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

19.

8418

Refrigerators, freezers and other refrigerating or freezing equipment,

electric or other; heat pumps other than air conditioning machines of heading 8415

20.

8422

Dish washing machines, household [8422 11 00] and other [8422 19

00]

21.

8450

Household or laundry-type washing machines, including machines

which both wash and dry

22.

8483

Transmission shafts (including cam shafts and crank shafts) and cranks

(excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

23.

8507

Electric accumulators, including separators therefor, whether or not

rectangular (including square)

24.

8508

Vacuum cleaners

25.

8509

Electro-mechanical domestic appliances, with self-contained electric

motor, other than vacuum cleaners of heading 8508 [other than wet grinder  consisting of stone as a grinder ]

26.

8510

Shavers,  hair  clippers  and  hair-removing  appliances,  with  self-

contained electric motor

27.

8511

Electrical ignition or starting equipment of a kind used for spark-

ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

28.

8516

Electric instantaneous or storage water heaters and immersion heaters;

electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons;

other electro-thermic appliances of a kind used for domestic purposes;

electric heating resistors, other than those of heading 8545

29.

8525

Digital cameras and video cameras recorders [other than CCTV]

 

 

30.

8528

Monitors  and  projectors,  not  incorporating  television  reception

apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television]

31.

8701

Road tractor for semi-trailers of engine capacity exceeding 1800 CC.

32.

8702

Motor vehicles for the transport of ten or more persons, including the

driver

33.

8703

Motor cars and  other  motor vehicles  principally designed  for the

transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]

34.

8704

Motor vehicles for the transport of goods [other than Refrigerated

motor vehicles]

35.

8705

Special purpose motor vehicles, other than those principally designed

for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)

36.

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to

8705

37.

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to

8705

38.

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

[other than specified parts of tractors]

39.

8709

Works  trucks,  self-propelled,  not  fitted  with  lifting  or  handling

equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

40.

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary

motor, with or without side-cars; side-cars

41.

8714

Parts and accessories of vehicles of headings 8711 and 8713

42.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled;

parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]

43.

8802

Aircrafts for personal use

44.

8903

Yachts and other vessels for pleasure or sports; rowing boats and

canoes

45.

9302

Revolvers and pistols, other than those of heading 9303 or 9304

46.

9504

Video  games  consoles  and  Machines,  article  and  accessories  for

billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504

90 90]

47.

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders,

and parts thereof

48.

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor;

powder-puffs  and  pads  for  the  application  of  cosmetics  or  toilet preparations

49.

9804

All dutiable articles intended for personal use

 

50.         Any Chapter      Lottery-Authorised by State Governments

 

D. CHANGE RECOMMENDED IN GST RATES ON CERTAIN GOODS:

S.

No.

 

Chapter/

Heading/ Sub- heading/ Tariff item

Description

Present

GST Rate

GST           Rate

Recommended

 

1.

0202/0203/02

04/0205/0206

/0207/0208/0

209/0210/

0504

(1) All goods [except fresh or chilled],

put up in unit container and, - (a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note

 

(2)All goods [except fresh or chilled], other than (1) above.

12%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12%/5%

5%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nil

 

2.

0303/0304/03

05/0306/0307

/0308

All  goods  [except  fresh  or  chilled],

other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the subject to the conditions as in the Foot Note

5%

Nil

 

3.

0402 91 10,

0402 99 20

Condensed milk

18%

12%.

 

4.

0710

Vegetables (uncooked or cooked by

steaming or boiling in water), frozen other than those put up in unit container and,

5%

Nil

 

 

 

 

 

(a)   bearing   a   registered   brand

name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note

 

 

5.

0714

Manioc,  arrowroot,  salep,  Jerusalem

artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried, whether or not sliced or in the form of pellets

5%

Nil

6.

0714

Manioc,  arrowroot,  salep,  Jerusalem

artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content,  frozen, other than those put up in unit container whether or not sliced or in the form of pellets. and, -

(a) bearing a registered brand name;

or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable   claim   or   enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note

5%

Nil

7.

08

Dried makhana, whether or not shelled

or peeled other than those put up in unit container and, -

(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Foot Note

5%

Nil

8.

0801

Desiccated Coconut

12%

5%

9.

1105

1.   Flour  of  potatoes  put  up  in  unit

container and, -

18%

5%

 

 

 

 

(a) bearing a registered brand name;

or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable   claim   or   enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note

 

2. Meals, powder, flakes, granules and pallets of potatoes  other than those put up in unit container and, -

(a) bearing a registered brand name;

or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available (other than those where any actionable   claim   or   enforceable right in respect of such brand name has been foregone voluntarily), subject to the conditions as in the Foot Note

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nil

10.

1106 10 10

Guar meal

5%

Nil

11.

1203

Copra other than of seed quality

5%

5%

12.

1210 10 00

Hop     cones,    neither    ground    nor

powdered nor in the form of pellets

5%

Nil

13.

1404 [other

than 1404 90

10, 1404 90

40, 1404 90

50]

Coconut shell, un-worked.

5%

Nil

14.

1701

Khandsari sugar

5%

Nil

15.

1701 91,

1701 99

All  goods,  including  refined  sugar

containing added flavouring or colouring matter, sugar cubes other those which attract are at 5% or Nil GST.

18%

12%

16.

1704

Puffed  Rice  Chikki,  Peanut  Chikki,

Sesame Chikki   til chikki, til patti, til revdi, sugar makhana, gajak, groundnut sweats  Khaja, Khajuli, Anarsa,  sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana

18%

5%

17.

1902

Pasta, whether or not cooked or stuffed

(with  meat  or  other  substances)  or

18%

12%

 

 

 

 

otherwise prepared, such as spaghetti,

macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

 

 

18.

2102

Other   single                         cell   micro-organisms,

dead  (but  not  including  vaccines  of heading 3002)

18%

12 %

19.

2103 90 10

Curry paste

18%

12%

20.

2103 90 30

Mayonnaise and salad dressings

18%

12%

21.

2103 90 40

Mixed, condiments and mixed

seasoning

18%

12%

22.

2106

Idli, dosa batter

12%

5%

23.

2106 90 91

Diabetic foods

18%

12%

24.

2106 90 99

Chutney Powder

18%

5%

25.

2503 00 10

Sulphur  recovered  as  by-product  in

refining of crude oil

18%

5%

26.

26

Uranium Ore Concentrate

5%

Nil

27.

2621

Fly ash

18%

5%

28.

2804 40 10

Medicinal grade oxygen

18%

12%

29.

3215

Printing ink, writing or drawing ink and

other inks, whether or not concentrated or solid [(other than Fountain pen ink and Ball pen ink)]

18%

12%

30.

4107

Leather further prepared after tanning

or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

12%

5%

31.

4112

Leather further prepared after tanning

or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

12%

5%

32.

4113

Leather further prepared after tanning

or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

12%

5%

33.

4114

Chamois     (including     combination

chamois) leather; patent leather and patent laminated leather; metallised leather

12%

5%

34.

4115

Composition  leather  with  a  basis  of

leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the

12%

5%

 

 

 

 

manufacture of leather articles; leather

dust, powder and flour

 

 

35.

4202 22 20

Hand  bags  and  shopping  bags,  of

cotton

18%

12%

36.

4202 22 30

Hand bags and shopping bags, of jute

18%

12%

37.

5201

Raw Cotton, supplied by agriculturist

to a registered person – to issue notification under 9(3) of the CGST/SGST Acts to prescribe that tax on such supplies is to be paid by the recipient under reverse Charge

5%

5% (under

reverse charge)

38.

5607

a)  Coir, cordage and ropes

b)  Jute Twine

12%

5%

39.

5608

Knotted netting of twine, cordage or

rope; made up fishing nets and other made up nets, of textile materials

12%

5%

With no refund of unutilised input tax credit

40.

5609

Products of coir

12%

5%

41.

5806

Narrow    Woven                Fabrics                including

Newar Cotton

12%

5%

With no refund of unutilised input tax credit

42.

6309

Worn clothing and other worn articles;

rags

5%/

12%

depending on sale value

5%

43.

6505

Hats (knitted /crocheted) or made up

from lace or other textile fabrics.

18%

12%

44.

6815

(a) Fly ash bricks

(b) Fly  ash  aggregate  with  90%  or more fly ash content.

12%

 

18%

5%

 

5%

45.

7113

Bangles of lac / shellac

3%

Nil

46.

8432

Parts [falling under heading 8432] of

agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers falling under 8432

18%

12%

47.

8433

Parts [falling under heading 8433] of

harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural   produce   falling   under

18%

12%

 

 

 

 

heading 8433 [other than machinery of

heading 8437]

 

 

48.

8452

Parts [falling under heading 8452] of

Sewing machines falling under heading

8452

18%

12%

49.

9003

Frames and mountings for spectacles,

goggles or the like, and parts thereof

18%

12%

50.

9021

Orthopaedic     appliances,                         including

crutches, surgical belts and trusses

5%

5%

51.

9403

Furniture wholly made of bamboo or

cane

18%

12%

52.

9507

Fishing hooks

12%

5%

53.

40, 84, 94

Specified parts of aircraft, namely,

a)  aircraft engines [84071000, 8411];

b)  aircraft tyres [40113000];

c)  aircraft seats [94011000]

18% /

28%

5%

54.

Any Chapter

(a) Scientific                and                               technical

instruments, apparatus, equipment

(including computers);

(b) Accessories,   parts,   consumables and live animals (for experimental purposes);

(c) Computer software, Compact Disc- Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;

(d) Proto-types, the CIF value of which does not exceed Rs. 50000 in a financial year for import by Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of

Science, Bangalore or a Regional Engineering College, other than a hospital

[Subject to specified conditions]

18%/28%

5%

E. CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:

S.

No

Chapter/

Heading/ Sub- heading/ Tariff item

Description

Present IGST

Rate

IGST Rate

Recommended

1.

0402

Skimmed    milk    powder,    or

concentrated milk

[To extend the benefit of notification No. 30/2017- Integrated Tax (Rate) dated 22nd September, 2017 applicable in relation to milk distributed through dairy co-operatives to milk distributed through companies registered under the companies Act.]

Exempt       from

IGST, subject to certain conditions,

under

notification  No.

30/2017- Integrated                     Tax (Rate) dated 22nd September, 2017

Nil

[On inter-state supply]

2.

30

Imported  Lifesaving  Medicines

for personal use supplied free of cost by overseas supplier, subject to conditions that:

i.      Drugs and medicines are supplied free of cost for free, for personal use,

ii.      Certification     by     the DGHS of Centre or State [or an equivalent officer of the State] that these medicines   are lifesaving; and

iii.      Other              specified conditions to ensure that  the     proposed exemption reaches to intended patients]

12/5%

Nil

 

[On import]

3.

Any chapter

All  goods,  vessels,  ships,  rigs

[other than motor vehicles] etc. imported under lease, subject to condition that IGST is paid on such lease amount.

At  present,  exemption  is available for

i.  Imported aircrafts and aircraft engines under lease;

ii.  Imported goods for temporary period under lease;

iii.  Imported    Oils     rigs                   and associated goods under lease

Applicable

IGST rate

Nil

[On import]

 

 

 

 

 

 

 

 

4.

All goods

ATA Carnet System

 

Expanding the scope of exemption from IGST, so as to extend the exemption to:

i.      professional    equipment by          accredited      press persons who visit India for covering national / international events

ii.      equipment                   for broadcasting of events (sound and television)

iii.      goods imported for sports purposes and

iv.      testing, measurement and calibration equipment.

subject to existing condition of re-export of these goods within specified period and other condition.

Temporary

import is exempt

Nil

[ On import]

5.

Any chapter

Specified goods, including rifles,

pistols, bows, imported by a sports person of outstanding eminence,   subject to specified condition

12%,18%, 28%

Nil

[On imports]

 

 

F.      Modification in definition/ clarification in respect of changes in GST/IGST rates on goods

 

S. No

Chapter/ Heading/

Sub- heading/ Tariff item

Description

Present

GST Rate

Modification/clarification

Recommended

1.

7, 10, 11

Cereals, pulses, flours

a) Food grains, pulses and flours put up in unit containers and bearing a registered brand name or a brand name on which an actionable claim or enforceable right in court of law is available attract

5% rate.

b) For      this      purpose, registered brand name means brand names registered as on 15th  May

2017,              irrespective         of

Branded -

5% Unbranded

-Nil

a)  The       Council        has

recommended following modification:

i. Brand   name   will include ‘brand name registered as on 15th May  2017  or thereafter,

irrespective of whether

or  not  the  brand  is subsequently deregistered.

ii. Similar  changes  in other clauses of the definition.

 

 

 

 

whether or not the brand is

subsequently deregistered.

 

b)  To   clarify   that       the

condition of foregoing actionable claim of enforceable right [to be eligible for exemption] for being eligible to Nil GST rate applies to any brand [as defined in Notification], whether registered or not.

2.

50,  51,  52,

53,  54,  55,

5801, 60

Textile fabrics

5%/12%

As    regards    export    of

fabrics- to clarify that the manufacturer of such fabrics will be eligible for refund of unutilized input tax credit of GST paid on inputs [other than  capital  goods]  in respect of fabrics manufactured and  exported by him.

3.

6913

Terracotta  idol  figurines  of

the  Gora  Dev  (tribal  horse

God)

Nil

Nil

[To clarify that terracotta idols, being also idols of clay,  are  eligible  for  Nil GST rate].

4.

84 or 85

E-waste

5%

5%

To change the definition of e-waste, so as to restrict the

5% concessional GST rate only to electrical and electronic equipment, listed in Schedule I of the E-Waste (Management) Rules, whole

or  in  part  if  discarded  as

waste by the consumer or bulk consumer

5.

89

Rigs, tools and spares, and all

goods on wheels [like cranes], removed from one State to other State

No supply

To  include  these  goods  in

within the purview of the Circular 1/1/2017-IGST dated 07.07.17, by suitably modifying / reissuing the said Circular.

6.

9002

Intraocular Lens

12%

12%

a)  Change in classification from 9002 to 9021]

b) For  the  past  period clarification to be issued stating that for the period upto  this  change  intra

 

 

 

 

 

 

ocular     lenses      were

eligible for 12% GST rate [under section 11(3) of  the  CGST/SGST Act].

 

PRESS RELEASE - MINISTRY OF FINANCE

06-October-2017 21:11 IST
Press Information Bureau
Government of India
Ministry of Finance

Recommendations made by the GST Council in its 22nd Meeting held today under Chairmanship of the Union
Minister of Finance and Corporate Affairs, Shri Arun Jaitley in the national capital.
The GST Council, in its 22nd Meeting which was held today in the national capital under Chairmanship of the Union
Minister of Finance and Corporate Affairs, Shri Arun Jaitley has recommended the following facilitative changes to ease the
burden of compliance on small and medium businesses:
Composition Scheme
1. The composition scheme shall be made available to taxpayers having annual aggregate turnover of up to Rs. 1
crore as compared to the current turnover threshold of Rs. 75 lacs. This threshold of turnover for special category States,
except Jammu & Kashmir and Uttarakhand, shall be increased to Rs. 75 lacs from Rs. 50 lacs. The turnover threshold for
Jammu & Kashmir and Uttarakhand shall be Rs. 1 crore. The facility of availing composition under the increased
threshold shall be available to both migrated and new taxpayers up to 31.03.2018. The option once exercised shall
become operational from the first day of the month immediately succeeding the month in which the option to avail the
composition scheme is exercised. New entrants to this scheme shall have to file the return in FORM GSTR-4 only for
that portion of the quarter from when the scheme becomes operational and shall file returns as a normal taxpayer for the
preceding tax period. The increase in the turnover threshold will make it possible for greater number of taxpayers to
avail the benefit of easier compliance under the composition scheme and is expected to greatly benefit the MSME sector.
2. Persons who are otherwise eligible for composition scheme but are providing any exempt service (such as
extending deposits to banks for which interest is being received) were being considered ineligible for the said scheme. It
has been decided that such persons who are otherwise eligible for availing the composition scheme and are providing
any exempt service, shall be eligible for the composition scheme.
3. A Group of Ministers (GoM) shall be constituted to examine measures to make the composition scheme more
attractive.
Relief for Small and Medium Enterprises
4. Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to
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register, irrespective of turnover. It has now been decided to exempt those service providers whose annual aggregate
turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) from obtaining registration even if
they are making inter-State taxable supplies of services. This measure is expected to significantly reduce the compliance
cost of small service providers.
5. To facilitate the ease of payment and return filing for small and medium businesses with annual aggregate turnover
up to Rs. 1.5 crores, it has been decided that such taxpayers shall be required to file quarterly returns in FORM
GSTR-1,2 & 3 and pay taxes only on a quarterly basis, starting from the Third Quarter of this Financial Year i.e.
October-December, 2017. The registered buyers from such small taxpayers would be eligible to avail ITC on a monthly
basis. The due dates for filing the quarterly returns for such taxpayers shall be announced in due course. Meanwhile, all
taxpayers will be required to file FORM GSTR-3B on a monthly basis till December, 2017. All taxpayers are also
required to file FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017. Due dates for filing the
returns for the month of July, 2017 have already been announced. The due dates for the months of August and
September, 2017 will be announced in due course.
6. The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-section (4)
of section 5 of the IGST Act, 2017 shall be suspended till 31.03.2018 and will be reviewed by a committee of experts.
This will benefit small businesses and substantially reduce compliance costs.
7. The requirement to pay GST on advances received is also proving to be burdensome for small dealers and
manufacturers. In order to mitigate their inconvenience on this account, it has been decided that taxpayers having annual
aggregate turnover up to Rs. 1.5 crores shall not be required to pay GST at the time of receipt of advances on account of
supply of goods. The GST on such supplies shall be payable only when the supply of goods is made.
8. It has come to light that Goods Transport Agencies (GTAs) are not willing to provide services to unregistered
persons. In order to remove the hardship being faced by small unregistered businesses on this account, the services
provided by a GTA to an unregistered person shall be exempted from GST.
Other Facilitation Measures
9. After assessing the readiness of the trade, industry and Government departments, it has been decided that
registration and operationalization of TDS/TCS provisions shall be postponed till 31.03.2018.
10. The e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out
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2 of 3 06/10/2017, 21:17
nationwide with effect from 01.04.2018. This is in order to give trade and industry more time to acclimatize itself with
the GST regime.
11. The last date for filing the return in FORM GSTR-4 by a taxpayer under composition scheme for the quarter July-
September, 2017 shall be extended to 15.11.2017. Also, the last date for filing the return in FORM GSTR-6 by an input
service distributor for the months of July, August and September, 2017 shall be extended to 15.11.2017.
12. Invoice Rules are being modified to provide relief to certain classes of registered persons.

************************
DSM/SBS
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3 of 3 06/10/2017, 21:17

GST के अंतर्गत Input tax Credit (ITC) के नियम

  1. ITC will be available in respect of tax paid on any supply of goods or services used or intended to be used in the course or furtherance of business i.e. for business purposes. (सिर्फ बिज़नस पर्पस के लिए उपयोग हुए माल और सेवाओं पर दिए गए कर का क्रेडिट मिलेगा) ।
  2. Negative list approach for non-allowance of ITC.
  3. Taxable supplies बनाने में इस्तेमाल हुए माल व सेवाओं पर दिए गए कर का क्रेडिट (ITC) नीचे दी गयी चार शर्तों को पूरा करने पर ही मिलेगा ।
  • Invoice का कब्जे में होना ।
  • माल या सेवाओं का प्राप्त होना ।
  • सप्लायर द्वारा सरकार के खाते में कर का वास्तव में जमा हो जाना ।
  • रिटर्न का जमा तथा मैच होना ।
  1. कैपिटल गुड्स पर पूरे ITC की एक साथ अनुमति ।
  2. Inputs, input services और capital goods (पूंजीगत वस्तुओं) का कुछ हिस्सा बिज़नस में और कुछ गैर-बिज़नस पर्पस में इस्तेमाल होने पर उसी अनुपात में क्रेडिट allowed होगा ।
  3. इसी तरह समानुपात में क्रेडिट allow होगा यदि inputs, input services और capital goods का उपयोग करयोग्य, शून्य दर वाले तथा छूट-प्राप्त(गैर-करयोग्य मिलाकर) आपूर्ति के लिए होगा ।
  4.  
  5. अगले वित्तीय वर्ष के सितम्बर महीने की रिटर्न फाइल होने या वार्षिक रिटर्न फाइल होने के बाद ITC नहीं लिया जा सकेगा ।
  6. ITC provisional basis यानि अस्थायी आधार पे तब तक ही उपलब्ध होगा जब तक पूरा टैक्स जमा हो जाए, सप्लायर द्वारा वैध रिटर्न फाइल हो जाए तथा सप्लायर और रिसीवर की इनवॉइस डिटेल मैच हो जाए ।
  7. पूरी जानकारी मैच करने के बाद ही ITC कन्फर्म होगा नहीं तो ITC रिवर्स हो जायेगा ।
  8. Input Service Distributor mechanism for distribution of ITC of input services.

ये जी एस टी कम्पोजीशन स्कीम ( GST Composition scheme) क्या है ?

GST Composition scheme : ITC (Input Tax Credit) chain में भाग लिए बिना एक वित्तीय बर्ष में निर्धारित सीमा के अन्दर कुल कारोबार(aggregate turnover) होने पर स्थिर दर (fixed rate) पर कर लगाने का प्रावधान ।

  1. एक वित्तीय वर्ष में 75 लाख रुपये तक के कुल कारोबार (टर्न ओवर ) वाले छोटे करदाता कम्पोजिशन योजना का लाभ ले सकते हैं ।
  2. ऐसा करदाता इस योजना के अंतर्गत इनपुट टैक्स क्रेडिट (ITC) लाभ लिए बिना पूरे वर्ष के दौरान अपनी टर्न-ओवर के एक तय प्रतिशत के बराबर कर का भुगतान करेगा ।
  3. सीजीएसटी एवं एसजीएसटी / यूटीजीएसटी कर की दर निम्नलिखित से ज्यादा नहीं होगी:-
    1. रेस्टोरेंट आदि के मामले में 2.5% ।
    2. विनिर्माता (MANUFACTURER) के मामले में टर्न-ओवर का 1% ।
    3. अन्य सप्लायरों के मामले में टर्न-ओवर का 0.5% ।
  4. इस योजना को चुनने वाले करदाता अपने उपभोक्ताओं से कोई कर नहीं ले सकते और न ही  वे किसी इनपुट टैक्स क्रेडिट का दावा करने के हक़दार होंगे ।
  5. कम्पोजीशन योजना वैकल्पिक (OPTIONAL) है ।
  6. अंतर्राज्यीय (Inter-State) सप्लाई करने वाले तथा Negative List में शामिल व्यवसाय / करदाता इस योजना के हक़दार नहीं होंगे ।
  7. वर्तमान में नेगेटिव लिस्ट में शामिल व्यवसाय हैं :
    1. आईस क्रीम ( Ice Cream)
    2. पान मसाला ( Paan Masala)
    3. तम्बाखू (Tobacco)

        

GST COMPENSATION CESS - जी एस टी क्षतिपूर्ति उपकर

जी एस टी के कारण राज्यों को होने वाले नुकसान की भरपाई के लिए जीएसटी परिषद् ने एक नया सेस या उपकर प्रस्तावित किया है जिसका नाम “जी एस टी क्षतिपूर्ति उपकर या  GST COMPENSATION CESS” है | यह टैक्स लक्ज़री वस्तुओं जैसे उच्च स्तर की कारें, अवगुणी वस्तुएं जैसे तम्बाखू, पान मसाला और गैसीय पेय आदि पर अगले पांच वर्षों तक लगाया जायेगा |

जी एस टी क्षतिपूर्ति उपकर केंद्र सरकार द्वारा लगाया व वसूला जायेगा |

GST Compensation Cess Rates के लिए यहाँ क्लिक करें

जी एस टी के अंतर्गत फाइल होने वाली रिटर्न्स

रिटर्न का नाम

रिटर्न की डिटेल

कौन फाइल करेगा

आखिरी तारिख

GST-1

करयोग्य वस्तु या सेवा की आउटवर्ड सप्लाई अर्थात बिक्री का विवरण

पंजीकृत करयोग्य सप्लायर

अगले माह की 10 तक

GST-2

करयोग्य वस्तु या सेवा की इनवर्ड  सप्लाई अर्थात खरीद, जिनमें इनपुट टैक्स क्रेडिट क्लेम करना हो,  का विवरण

पंजीकृत करयोग्य खरीददार या रिसीवर

अगले माह की 15 तक

GST-3

मासिक रिटर्न  - इनवर्ड, आउटवर्ड सप्लाइज के फाइनल होने तथा कर भुगतान के आधार पर

पंजीकृत करयोग्य सप्लायर

अगले माह की 20 तक

GST-4

तिमाही रिटर्न – कम्पोजीशन स्कीम

कम्पोजीशन सप्लायर

तिमाही के अगले महीने की 18 तक

GST-5

नॉन-रेजिडेंट विदेशी करयोग्य व्यक्ति की रिटर्न ।

नॉन-रेजिडेंट विदेशी करयोग्य व्यक्ति

अगले माह की 20 तक

GST-6

इनपुट सर्विस डिस्ट्रीब्यूटर की रिटर्न

इनपुट सर्विस डिस्ट्रीब्यूटर

अगले माह की 13 तक

GST-7

TDS काटने वाले प्राधिकरणों की रिटर्न

TDS काटने वाले

अगले माह की 10 तक

GST-8

इ-कॉमर्स के द्वारा की गई सप्लाई तथा कर संग्रहण का विवरण

इ-कॉमर्स ऑपरेटर

अगले माह की 10 तक

GST-9

वार्षिक रिटर्न

पंजीकृत करयोग्य सप्लायर

अगले वित्तीय वर्ष के 31 दिसंबर तक

GST-10

अंतिम (FINAL) रिटर्न

करयोग्य व्यक्ति जिसका पंजीकरण रद्द या सरेंडर हुआ है

रद्दीकरण या रद्दीकरण के आदेश की तिथि, जो भी बाद में हो, के तीन माह के भीतर

GST-11

UIN प्राप्त व्यक्ति द्वारा इनवर्ड सप्लाइज का विवरण

UIN प्राप्त व्यक्ति जो रिफंड चाहता है

स्टेटमेंट फाइल होने के अगले माह की 28 तक  

वस्तु एवम् सेवा कर (GST) क्या है?

यह वस्तुओं और सेवाओं के उपभोग पर लगाया गया गंतव्य आधारित (Destination Based) कर है। यह उत्पादन से अंतिम उपभोग तक हर step पर पिछले steps में किये गये कर भुगतान का क्रेडिट देकर या Set-Off करके लगाया जायेगा। संक्षेप में, केवल मूल्य संवर्धन (Value Addition) पर ही कर लगाया जाएगा और कर का बोझ अंतिम उपभोक्ता द्वारा वहन किया जाएगा ।

IGST, CGST AND SGST/UTGST - आईजीएसटी, सीजीएसटी, एसजीएसटी/युटीजीएसटी

IGST (Integrated GST / एकीकृत जी एस टी ) अंतर-राज्यीय (INTER-STATE) सप्लाई पर केंद्र द्वारा निर्धारित दर से लगाया जायेगा |

CGST (केंद्रीय जी एस टी ) और SGST/UTGST ( राज्य / केंद्र शासित प्रदेश जी एस टी) को Intra-state (राज्य के अन्दर) वस्तुओ तथा सेवाओ की सप्लाई पर क्रमशः पर केंद्र व राज्य/ केंद्र शासित प्रदेश द्वारा निर्धारित दर से लगाया जायेगा |

LIABILITY OF TAX UNDER GST (कर की देयता)

GST तभी देय होगा जब करदाता छूट की सीमा (Threshold Limit) को पर कर जाए । Exemption (कर से छूट) की सीमा रु 20 लाख वार्षिक है तथा रु 10 लाख स्पेशल केटेगरी राज्यों के लिए है स्पेशल केटेगरी राज्य हैं :

Arunachal Pradesh

Assam

Jammu & Kashmir

Manipur

Meghalaya

Mizoram

Nagaland

Sikkim

Tripura

Himachal Pradesh

Uttarakhand

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