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Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. - Prescribes CGST @ 6% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022

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..... Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 , namely:- In the said notification, - a. in Schedule I 2.5%, - (i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, - (i) S.No. 132A and the entries relating thereto shall be omitted; (ii) after S.No. 132A and the entries rela .....

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..... e, including synthetic monofilament of less than 67 decitex. 132BC 5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 132BD 5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. 132BE 5405 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. 132BF 5406 Man-made filament yarn (other than sewing thread), put .....

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..... etic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m 2 . 132CN 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m 2 . 132CO 5515 Other woven fabrics of synthetic staple fibres. 132CP 5516 Woven fabrics of artificial staple fibres. ; (vii) S.No. 132D and the entries relating thereto shall be omitted; (viii) against S.No. 139, in column (3), for the entry, the entry Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not mpregnated, coated or sheathed with rubber or plastics. shall be substituted; (ix) after S.No. .....

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..... ) after S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 168A 6001 Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted. 168B 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. 168C 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 168D 6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. 168E 6005 Warp knit fabrics (including those made on galloon knitting ma .....

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..... rope or cables, of textile materials. 171A11 64 Footwear of sale value not exceeding ₹ 1000 per pair. c. in Schedule III 9%, - (i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. [F. No. 190354/206/2021-TRU] GAURAV SINGH, Dy. Secy. Note : The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 , and was last amended vide notification No. 13/2021 Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, .....

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