Complete Analysis Of Changes in GST Rates From 1st January 2022

Changes in GST Rates From 1st January 2022:

Changes in GST Rates From 1st January 2022:

Notification No. 14/2021- Central Tax (Rate)- Dated 18th November 2021:

Following amendments have been made in Notification No. 01/2021- Central Tax (Rate)- Dated 28th June 2017:-

Following entries of Schedule-i (GST Rate 5%) have been omitted:-

S. No.Chapter Heading/ HSNDescription
2035007Woven fabrics of silk or of silk waste
2075111 to 5113Woven fabrics of wool or of animal hair
2115208 to 5212Woven fabrics of cotton
2165309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn
2175407, 5408Woven fabrics of manmade textile materials
2185512 to 5516Woven fabrics of manmade staple fibres
218B5607Jute twine, coir cordage or ropes
218C5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
219A5801All goods
219AA5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
2205809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
22160Knitted or crocheted fabrics [All goods]
22261 or 6501 or 6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece
22362Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
22463 [other than 6305 32 00, 6309]Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
224A63 [other than 6305 32 00, 6305 33 00, 6309Worn clothing and other worn articles; rags
22564Footwear of sale value not exceeding Rs.1000 per pair

Amendments in Schedule-ii (GST Rate 12%):-

S. No. 132A (HSN: 5401 and Description: Sewing thread of manmade filaments, whether or not put up for retail sale) and entries relating thereto of Schedule-ii (GST Rate 12%) have been omitted.

After S. No. 132A and entries relating thereto, following entries have been inserted:-

S. No.Chapter Heading/ HSNDescription
132AA5007Woven fabrics of silk or of silk waste
132AB5111Woven fabrics of carded wool or of carded fine animal hair
132AC5112Woven fabrics of combed wool or of combed fine animal hair
132AD5113Woven fabrics of coarse animal hair or of horse hair.
132AE5208Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2
132AF5209Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2
132AG5210Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2
132AH5211Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2 .
132AI5212Other woven fabrics of cotton
132AJ5309Woven fabrics of flax
132AK5310Woven fabrics of jute or of other textile bast fibres of heading 5303
132AL5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.”;

S. No. 132B (HSN: 5402, 5403, 5404, 5405, 5406 and Description: Synthetic or artificial filament yarns) and entries relating thereto of Schedule-ii (GST Rate 12%) have been omitted.

After S. No. 132B and entries relating thereto, following entries have been inserted:-

S. No.Chapter Heading/ HSNDescription
132BA5401Sewing thread of man-made filaments, whether or not put up for retail sale.
132BB5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
132BC5403Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
132BD5404Synthetic 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.
132BE5405Artificial 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.
132BF5406Man-made filament   yarn   (other   than sewing thread), put up for retail sale.
132BG5407Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.
132BH5408Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.”;

S. No. 132C (HSN: 5508 and Description: Sewing thread of manmade staple fibres) and entries relating thereto of Schedule-ii (GST Rate 12%) have been omitted.

After S. No. 132C and entries relating thereto, following entries have been inserted:-

S. No.Chapter Heading/ HSNDescription
132CA5501Synthetic filament tow.
132CB5502Artificial filament tow
132CC5503Synthetic  staple        fibres,         not             carded, combed or otherwise processed for spinning.
132CD5504Artificial                  staple                  fibres,                  not carded, combed  or otherwise processed for spinning.
132CE5505Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
132CF5506Synthetic staple fibres, carded, combed or otherwise processed for spinning.
132CG5507Artificial staple fibres, carded, combed or otherwise processed for spinning.
132CH5508Sewing thread of man-made staple fibres, whether or not put up for retail sale.
132CI5509Yarn (other   than   sewing   thread)   of synthetic staple fibres, not put up for retail sale.
132CJ5510Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
132CK5511Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale.
132CL5512Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
132CM5513Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
132CN5514Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
132CO5515Other woven fabrics of synthetic staple fibres.
132CP5516Woven fabrics of artificial staple fibres.”;

S. No. 132D (HSN: 5509, 5510, 5511 and Description: Yarn of manmade staple fibres) and entries relating thereto of Schedule-ii (GST Rate 12%) have been omitted.

Amendment in S. No. 139 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
1395607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes]

New entry:-

S. No.Chapter Heading/ HSNDescription
1395607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics

After S.No. 139 and entries relating thereto, following entry has been inserted:-

S. No.Chapter Heading/ HSNDescription
139A5608Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”;

After S. No. 146 and entries relating thereto, following entry has been inserted:-

S. No.Chapter Heading/ HSNDescription
146A5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”;

After S. No. 151 and entries relating thereto, following entry has been inserted:-

S. No.Chapter Heading/ HSNDescription
151A5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”;

Amendment in S. No. 154 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
1545808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]

New entry:-

S. No.Chapter Heading/ HSNDescription
1545808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

Amendment in S. No. 155 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
1555809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

New entry:-

S. No.Chapter Heading/ HSNDescription
1555809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.

Amendment in S. No. 156 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
1565810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

New entry:-

S. No.Chapter Heading/ HSNDescription
1565810Embroidery in the piece, in strips or in motifs

Amendment in S. No. 168 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
1685911Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

New entry:-

S. No.Chapter Heading/ HSNDescription
1685911Textile products and articles, for technical uses, specified in Note 7 to Chapter 59; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

After S. No. 168 and entries relating thereto, following entries have been inserted:-

S. No.Chapter Heading/ HSNDescription
168A6001Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
168B6002Knitted 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.
168C6003Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002.
168D6004Knitted 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.
168E6005Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.
168F6006Other knitted or crocheted fabrics.”;

Amendment in S. No. 169 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
16961Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece

New entry:-

S. No.Chapter Heading/ HSNDescription
16961Articles of apparel and clothing accessories, knitted or crocheted

Amendment in S. No. 170 of Schedule-ii (GST Rate 12%):-

Old entry:-

S. No.Chapter Heading/ HSNDescription
17062Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece

New entry:-

S. No.Chapter Heading/ HSNDescription
17062Articles of apparel and clothing accessories, not knitted or crocheted

S. No. 171 (Chapter Heading/ HSN: 63 [other than 6309 and Description: Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags]) and entries relating thereto of Schedule-ii (GST Rate 12%) have been omitted.

After S. No. 171A and entries relating thereto, following entries have been inserted:-

S. No.Chapter Heading/ HSNDescription
171A16301Blankets and travelling rugs.
171A26302Bed linen, table linen, toilet linen and kitchen linen.
171A36303Curtains (including drapes) and interior blinds; curtain or bed valances.
171A46304Other furnishing articles, excluding those of heading 9404.
171A56305Sacks and bags, of a kind used for the packing of goods.
171A66306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
171A76307Other made up articles, including  dress patterns.
171A86308Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
171A96309Worn clothing and other worn articles.
171A106310Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
171A1164Footwear of sale value not exceeding Rs.1000 per pair.”

Following entries of Schedule-iii (GST Rate- 18%) have been omitted:-

S. No.Chapter Heading/ HSNDescription
159 5402, 5404, 5406 All goods other than synthetic filament yarns
160 5403, 5405, 5406 All goods other than artificial filament yarns
161 5501, 5502 Synthetic or artificial filament tow
162 5503, 5504, 5506,  5507 Synthetic or artificial staple fibres
163 5505 Waste of manmade fibres

Dhanraj Sharma

Dhanraj Sharma is CEO of Tax Concept. He is on a Mission to Educate and Empower 10,000+ Professionals across the Country.

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