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Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022

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Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022
CA Bimal Jain By: CA Bimal Jain
January 1, 2022
All Articles by: CA Bimal Jain       View Profile
  • Contents

Background:

Earlier, the CBIC issued Notification No. 1/2017 Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”) in order to notify the rates of GST on supply of goods.

Further, the new (seventh) edition of the Harmonized System (HS) nomenclature i.e., HS-2022, has come into force from January 01, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.

As India is a party to the HS convention, necessary changes were brought in accordingly, in GST through the below mentioned notification:

Notification:

The CBIC vide Notification No. 18/2021-Central Tax (Rate) dated December 28, 2021 has issued amendments in the Goods Rate Notification w.e.f. January 1, 2022, in the following manner:

S.No.

Old HSN

Old entry

New HSN

New entry

Schedule I - 2.5%

2

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and put up in unit container and,-

  1. bearing a registered brand name; or
  2. 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 ANNEXURE

0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods [other than fresh or chilled] and put up in unit container and,-

  1. bearing a registered brand name; or
  2. 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 ANNEXURE

9

0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

0403

Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa

14

0410

Edible products of animal origin, not elsewhere specified or included

0410

Insects and other edible products of animal origin, not elsewhere specified or included

87

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

107

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 other than cotton seed oil cake

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake

127

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered

186A

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel

3816

Dolomite ramming mix

186B

-

-

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel

232

8419 19

Solar water heater and system

8419 12

Solar water heater and system

244

8802

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.

8802 or 8806

Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use

245

8803

Parts of goods of heading 8802

8807

Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)

258

9405

Kerosene pressure lantern

9405 50 31

Kerosene pressure lantern

Schedule III - 6%

15

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]

25

1516

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

1516

Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

26

1517

Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

1517

Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

27

1518

Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

1518

Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

28

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

1601

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products

29

1602

Other prepared or preserved meat, meat offal or blood

1602

Other prepared or preserved meat, meat offal, blood or insects

41

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

2009

Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

41A

-

-

2009 89 90

Tender coconut water put up in unit container and, -

  1. bearing a registered brand name; or
  2. bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

49

2202 99 90

Tender coconut water put up in unit container and,-

  1. bearing a registered brand name; or
  2. bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

omitted

omitted

144

5703

Carpets and other textile floor coverings, tufted, whether or not made up

5703

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up” shall be substituted;

185A

7419 99 30

Brass Kerosene Pressure Stove

7419 80 30

Brass Kerosene Pressure Stove

225

9405, 9405 50 31


Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

9405


Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

236

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques

Schedule III - 9%

26A

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

2404 12 00

Products containing nicotine and intended for inhalation without combustion

26B

2516 12 00

Granite, other than blocks]

2404 91 00, 2404 92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

26C

2601

Iron ores and concentrates, including roasted iron pyrites.

2515 12 20, 2515 12 90

Marble and travertine, other than blocks

26D

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

2516 12 00

Granite, other than blocks

26E

2603

Copper ores and concentrates.

2601

Iron ores and concentrates, including roasted iron pyrites

26F

2604

Nickel ores and concentrates.

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.  

26G

2605

Cobalt ores and concentrates.

2603

Copper ores and concentrates

26H

2606

Aluminium ores and concentrates.

2604

Nickel ores and concentrates

26I

2607

Lead ores and concentrates.

2605

Cobalt ores and concentrates

26J

2608

Zinc ores and concentrates.

2606

Aluminium ores and concentrates

26K

2609

Tin ores and concentrates.

2607

Lead ores and concentrates

26L

2610

Chromium ores and concentrates.

2608

Zinc ores and concentrates

26M

-

-

2609

Tin ores and concentrates

26N

-

-

2610

Chromium ores and concentrates

41

30

Nicotine polacrilex gum

omitted

omitted

72

3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

 

Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators

98A

-

-

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included

190A

7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like

7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like

195

7019

Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

7019

Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)

317B

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 [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps

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; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]

320

8419

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]

8419 [other than 8419 12]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]

330

8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils

8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

352

8462

Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above

8462

Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above

369C

-

-

8485

Machines for Additive Manufacturing

382A

-

-

8524

Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens

383

8525

Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.]

8525 or 8806

Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.

390

8539

Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps

8539

Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources]

392

8541

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals

8541

Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals

398

8548

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

8548 or 8549

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

411H

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

9013

Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter

413A

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], 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

9022

Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like

438A

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 [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]

9405

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]

441A

9508

Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries

9508

Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres

449B

9617

Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners

9617

Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners

Schedule IV - 14%

15A

-

-

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

15B

-

-

2404 19 00

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

176

8802

Aircrafts for personal use

8802 or 8806

Aircrafts for personal use

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”).

Our comments:

Similar changes have been adopted in Custom Tariff Act, 1975 from January 01, 2022 so as to align the same with HS 2022 vide D.O.F.No.524/11/2021-STO(TU) dated December 20, 2021

 (Author can be reached at [email protected])

 

By: CA Bimal Jain - January 1, 2022

 

 

 

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