Taxmann's GST Tariff with GST Rate Reckoner (Set of 2 Volumes)

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FINANCE BILL
2021
1
FINANCE MINISTER’S BUDGET SPEECH 2021
(RELEVANT EXTRACTS)
GST
174. Before I come to my Indirect Tax proposals, I would like to appraise the
House on GST. The GST is now four years old, and we have taken several
measures to further simplify it. Some of the measures include:
i. nil return through SMS,
ii. quarterly return and monthly payment for small taxpayers,
iii. electronic invoice system,
iv. validated input tax statement,
v. pre-filled editable GST return, and
vi. staggering of returns filing.
The capacity of GSTN system has also been enhanced. We have also deployed
deep analytics and Artificial Intelligence to identify tax evaders and fake billers
and launched special drives against them.
175. The results speak for themselves. We have made record collections in
the last few months.
176. The GST Council has painstakingly thrashed out thorny issues. As Chair-
person of the Council, I want to assure the House that we shall take every
possible measure to smoothen the GST further, and remove anomalies such
as the inverted duty structure.
** ** **
G. Legislative Changes in the provisions of Central GST Act, 2017 (CGST Act)
and Integrated GST Act, 2017 (IGST Act):
Certain changes have been in the CGST Act and the IGST Act on the basis of
recommendations made by the GST Council. These changes will come into
effect from the date when the same will be notified, as far as possible, concur-
i

rently with the corresponding amendments to the similar Acts passed by the
States & Union territories with legislature.
These includes measures for
(i) facilitating taxpayers, such as remove the mandatory requirement of
getting annual accounts audited and reconciliation statement, filing of
the annual return on self-certification basis and charging interest on net
cash liability with effect from the 1st July, 2017.
(ii) improvingcompliance,suchasavailmentofinputtaxcreditonlywhenthe
details have been furnished by the supplier in the statement of outward
supplies, validity of provisional attachment for a period, zero-rating on
payment of IGST only in specified cases and linking it to the receipt of
foreign remittances.
(iii) making certain other changes relating to seizure and confiscation, filing
of appeal only on payment of a sum equal to twenty-five per cent of
penalty imposed.
H. There are few other changes of minor nature. For details of the budget pro-
posals, the Explanatory Memorandum and other relevant budget documents
may be referred to.
FINANCE MINISTER’S BUDGET SPEECH 2021 (RELEVANT EXTRACTS) ii

2
FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Amendment of Fourth Schedule.
96. In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise
Act), the Fourth Schedule shall,—
(i) with effect from the 1st April, 2021, be amended in the manner specified
in the Fifth Schedule; and
(ii) with effect from the 1st January, 2022, be also amended in the manner
specified in the Sixth Schedule.
Amendment of Chapter 27 of Fourth Schedule.
97. In the Fourth Schedule to the Central Excise Act, in Chapter 27, with effect
from the 1st day of January, 2020,—
(i) for the entry in column (2) occurring against tariff item 2710 12 49, the
entry“----M15FuelconformingtostandardIS17076”shallbesubstituted
and shall be deemed to have been substituted;
(ii) for the entry in column (4) occurring against tariff item 2710 20 10, the
entry “14% + Rs. 15.00 per litre” shall be substituted and shall be deemed
to have been substituted;
(iii) for the entry in column (4) occurring against tariff item 2710 20 20, the
entry “14% + Rs. 15.00 per litre” shall be substituted and shall be deemed
to have been substituted.
Revised date of effect to amendments made in Fourth Schedule vide notifica-
tion issued under section 3C of Central Excise Act, 1944.
98. Notwithstanding anything contained in paragraph 2 of the notification of
the Government of India in the Ministry of Finance (Department of Revenue)
number G.S.R 978 (E), dated the 31st December, 2019, issued in exercise of
the powers conferred under section 3C of the Central Excise Act, 1944, the
amendments made in Chapter 27 of the Fourth Schedule thereto by the said
notification shall be deemed to have, and always to have had effect, for all
purposes, on and from the 1st day of January, 2020.
iii

CENTRAL GOODS AND SERVICES TAX
Amendment of section 7.
99. In the Central Goods and Services Tax Act, 2017 (hereinafter referred as
the Central Goods and Services Tax Act), in section 7, in sub-section (1), after
clause (a), the following clause shall be inserted and shall be deemed to have
been inserted with effect from the 1st day of July, 2017, namely:--
“(aa) the activities or transactions, by a person, other than an individual,
to its members or constituents or vice-versa, for cash, deferred payment
or other valuable consideration.
Explanation.--For the purposes of this clause, it is hereby clarified that,
notwithstanding anything contained in any other law for the time being in
force or any judgment, decree or order of any Court, tribunal or authority,
the person and its members or constituents shall be deemed to be two
separate persons and the supply of activities or transactions inter se shall
be deemed to take place from one such person to another;”.
100. In section 16 of the Central Goods and Services Tax Act, in sub-section
(2), after clause (a), the following clause shall be inserted, namely:--
“(aa) the details of the invoice or debit note referred to in clause (a) has
been furnished by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of such invoice or
debit note in the manner specified under section 37;”.
101. In section 35 of the Central Goods and Services Tax Act, sub-section (5)
shall be omitted.
Substitution of new section for section 44.
102. For section 44 of the Central Goods and Services Tax Act, the following
section shall be substituted, namely:--
“44. Annual return. - Every registered person, other than an Input Service
Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person shall furnish an an-
nual return which may include a self-certified reconciliation statement,
reconciling the value of supplies declared in the return furnished for
the financial year, with the audited annual financial statement for every
financial year electronically, within such time and in such form and in
such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the
Council, by notification, exempt any class of registered persons from filing
annual return under this section:
Provided further that nothing contained in this section shall apply to any
department of the Central Government or a State Government or a local
FINANCE BILL, 2021 (RELEVANT EXTRACTS) iv

authority, whose books of account are subject to audit by the Comptroller
and Auditor-General of India or an auditor appointed for auditing the
accounts of local authorities under any law for the time being in force.”.
103. In section 50 of the Central Goods and Services Tax Act, in sub-section (1),
for the proviso, the following proviso shall be substituted and shall be deemed
to have been substituted with effect from the 1st day of July, 2017, namely:--
“Provided that the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period fur-
nished after the due date in accordance with the provisions of section
39, except where such return is furnished after commencement of any
proceedings under section 73 or section 74 in respect of the said period,
shall be payable on that portion of the tax which is paid by debiting the
electronic cash ledger.”.
104. In section 74 of the Central Goods and Services Tax Act, in Explanation
1, in clause (ii), for the words and figures “sections 122, 125, 129 and 130”, the
words and figures “sections 122 and 125” shall be substituted.
(12), the following Explanation shall be inserted, namely:--
‘Explanation.--Forthepurposesofthissub-section,theexpression“self-as-
sessed tax” shall include the tax payable in respect of details of outward
supplies furnished under section 37, but not included in the return fur-
nished under section 39.’.
106. In section 83 of the Central Goods and Services Tax Act, for sub-section
(1), the following sub-section shall be substituted, namely:--
“(1) Where, after the initiation of any proceeding under Chapter XII,
Chapter XIV or Chapter XV, the Commissioner is of the opinion that for
the purpose of protecting the interest of the Government revenue it is
necessary so to do, he may, by order in writing, attach provisionally, any
property, including bank account, belonging to the taxable person or
any person specified in sub-section (1A) of section 122, in such manner
as may be prescribed.”.
(6), the following proviso shall be inserted, namely:--
“Provided that no appeal shall be filed against an order under sub-section
(3) of section 129, unless a sum equal to twenty-five per cent of the penalty
has been paid by the appellant.”.
v FINANCE BILL, 2021 (RELEVANT EXTRACTS)

108. In section 129 of the Central Goods and Services Tax Act,—
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be
substituted, namely:—
“(a) on payment of penalty equal to two hundred per cent of the tax
payable on such goods and, in case of exempted goods, on payment of
an amount equal to two per cent of the value of goods or twenty-five
thousandrupees,whicheverisless,wheretheownerofthegoodscomes
forward for payment of such penalty;
(b)onpaymentofpenaltyequaltofiftypercentofthevalueofthegoods
or two hundred per cent of the tax payable on such goods, whichever
is higher, and in case of exempted goods, on payment of an amount
equal to five per cent of the value of goods or twenty-five thousand
rupees, whichever is less, where the owner of the goods does not come
forward for payment of such penalty;”;
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted,
namely:—
“(3) The proper officer detaining or seizing goods or conveyance shall
issue a notice within seven days of such detention or seizure, specify-
ing the penalty payable, and thereafter, pass an order within a period
of seven days from the date of service of such notice, for payment of
penalty under clause (a) or clause (b) of sub-section (1).”;
(iv) in sub-section (4), for the words “No tax, interest or penalty”, the words
“No penalty” shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted,
namely:—
“(6) Where the person transporting any goods or the owner of such
goods fails to pay the amount of penalty under sub-section (1) within
fifteen days from the date of receipt of the copy of the order passed
under sub-section (3), the goods or conveyance so detained or seized
shall be liable to be sold or disposed of otherwise, in such manner and
within such time as may be prescribed, to recover the penalty payable
under sub-section (3):
Provided that the conveyance shall be released on payment by the
transporter of penalty under sub-section (3) or one lakh rupees, which-
ever is less:
Provided furtherthatwherethedetainedorseizedgoodsareperishable
or hazardous in nature or are likely to depreciate in value with passage
of time, the said period of fifteen days may be reduced by the proper
officer.”.
FINANCE BILL, 2021 (RELEVANT EXTRACTS) vi

(a) in sub-section (1), for the words “Notwithstanding anything contained
in this Act, if”, the word “Where” shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and
figures “amount of penalty leviable under sub-section (1) of section 129”,
the words “penalty equal to hundred per cent of the tax payable on such
goods” shall be substituted;
(c) sub-section (3) shall be omitted.
Substitution of new section for section 151.
110. For section 151 of the Central Goods and Services Tax Act, the following
section shall be substituted, namely:—
“151. Power to call for information. - The Commissioner or an officer au-
thorisedbyhimmay,byanorder,directanypersontofurnishinformation
relating to any matter dealt with in connection with this Act, within such
time, in such form, and in such manner, as may be specified therein.”.
(a) in sub-section (1),—
(i) the words “of any individual return or part thereof” shall be omit-
ted;
(ii) after the words “any proceedings under this Act”, the words “with-
out giving an opportunity of being heard to the person concerned”
shall be inserted;
(b) sub-section (2) shall be omitted.
(2),—
(i) for the words, brackets and figures “sub-section (1) of section 44”, the
word and figures “section 44” shall be substituted;
(ii) the words, brackets and figures “sub-section (1) of section 151,” shall be
omitted.
Amendment to Schedule II.
113. In Schedule II of the Central Goods and Services Tax Act, paragraph 7
shall be omitted and shall be deemed to have been omitted with effect from
the 1st day of July, 2017.
vii FINANCE BILL, 2021 (RELEVANT EXTRACTS)

INTEGRATED GOODS AND SERVICES TAX
114. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017), in section
16,—
(a) in sub-section (1), in clause (b), after the words “supply of goods or ser-
vices or both”, the words “for authorised operations” shall be inserted;
(b) for sub-section (3), the following sub-sections shall be substituted,
namely:—
“(3) A registered person making zero rated supply shall be eligible to
claim refund of unutilised input tax credit on supply of goods or ser-
vices or both, without payment of integrated tax, under bond or Letter
of Undertaking, in accordance with the provisions of section 54 of the
Central Goods and Services Tax Act or the rules made thereunder,
subject to such conditions, safeguards and procedure as may be pre-
scribed:
Provided that the registered person making zero rated supply of goods
shall, in case of non-realisation of sale proceeds, be liable to deposit
the refund so received under this sub-section along with the applicable
interest under section 50 of the Central Goods and Services Tax Act
within thirty days after the expiry of the time limit prescribed under
the Foreign Exchange Management Act, 1999 (42 of 1999) for receipt
of foreign exchange remittances, in such manner as may be prescribed.
(4) The Government may, on the recommendation of the Council, and
subject to such conditions, safeguards and procedures, by notification,
specify—
(i) a class of persons who may make zero rated supply on payment
of integrated tax and claim refund of the tax so paid;
(ii) a class of goods or services which may be exported on payment
of integrated tax and the supplier of such goods or services may
claim the refund of tax so paid.”.
** ** **
PART IX
AMENDMENT TO THE FINANCE ACT, 2001
Amendment of Seventh Schedule.
150. In the Seventh Schedule to the Finance Act, 2001 (14 of 2001),—
(a) for the brackets, words and figures “(See section 138)”, the brackets,
words and figures “(See section 136)” shall be substituted;
FINANCE BILL, 2021 (RELEVANT EXTRACTS) viii

(b) after tariff item 2403 99 90 and the entries relating thereto, the following
tariff items and entries shall be inserted with effect from the 1st day of
January, 2022, namely:—
“2404 11 00 -- containing tobacco or reconstituted
tobacco
Kg. 25%
2404 19 00 -- Other Kg. 25%”.
THE FIFTH SCHEDULE
[See section 96(i)]
In the Fourth Schedule to the Central Excise Act, in Chapter 27, for heading
2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto,
the following shall be substituted, namely :--
Tariff Item Description of goods Unit Rate of Duty
(1) (2) (3) (4)
“2709 PETROLEUM OILS AND OILS OBTAINED
FROM BITUMINOUS MINERALS, CRUDE
2709 00 -- Petroleum oils and oils obtained from
bituminous minerals, crude
2709 00 10 --- Petroleum crude kg. Nil
2709 00 90 --- Other kg. ….. “.
THE SIXTH SCHEDULE
[See section 96(ii)]
In the Fourth Schedule to the Central Excise Act,--
(1) (2) (3) (4)
(a) in SECTION IV, for Section heading, the following Section heading shall be
substituted, namely:--
“TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS,
WHETHERORNOTCONTAININGNICOTINE,INTENDEDFORINHALATION
WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS
INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY”;
(b) in Chapter 24,--
(i) for Chapter heading, the following Chapter heading shall be substituted,
namely:--
“Tobacco and manufactured tobacco substitutes; products, whether or
notcontainingnicotine,intendedforinhalationwithoutcombustion;other
nicotine containing products intended for the intake of nicotine into the
human body”;
ix FINANCE BILL, 2021 (RELEVANT EXTRACTS)

(1) (2) (3) (4)
(ii) after Note 3, the following Notes shall be inserted, namely:--
“4. Any products classifiable in heading 2404 and any other heading of
the Chapter are to be classified in heading 2404.
5. For the purposes of heading 2404, the expression “inhalation without
combustion” means inhalation through heated delivery or other means,
without combustion.”;
(iii) after tariff item 2403 99 90 and the entries relating thereto, the following
shall be inserted, namely :—
“2404 PRODUCTS CONTAININGTOBACCO,RE-
CONSTITUTEDTOBACCO,NICOTINE,OR
TOBACCO OR NICOTINE SUBSTITUTES,
INTENDEDFORINHALATIONWITHOUT
COMBUSTION; OTHER NICOTINE CON-
TAINING PRODUCTS INTENDED FOR
THE INTAKE OF NICOTINE INTO THE
HUMAN BODY
- Products intended for inhalation without
combustion:
2404 11 00 - Containing tobacco or reconstituted to-
bacco
kg. 81%
2404 12 00 -- Other, containing nicotine kg. …..
2404 19 00 -- Other kg. 81%
- Other:
2404 91 00 -- For oral application kg. …..
2404 92 00 -- For transdermal application kg. …..
2404 99 00 -- Other kg. …..”
** ** **
FINANCE BILL, 2021 (RELEVANT EXTRACTS) x

3
NOTES ON CLAUSES
APPENDED TO FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Clause 96 of the Bill seeks to amend the Fourth Schedule to the Central Excise
Act. Sub-clause (i) of the said clause seeks to revise the heading, tariff items
and entries falling under the heading 2709 of Chapter 27 thereof, with effect
from the 1st April, 2021 in the manner specified in the Fifth Schedule;
Sub-clause (ii) of the said clause seeks to amend section heading of SECTION
IV and certain entries of Chapter 24 thereof, with effect from the 1st January,
2022 in the manner specified in the Sixth Schedule.
Clause 97 of the Bill seeks to amend the Fourth Schedule to the Central Excise
Act so as to rectified errors in certain entries with retrospective effect from
the 1st day of January, 2020.
Clause 98 of the Bill seeks to revise the date of effect to the amendments made
in the Fourth Schedule to the Central Excise Act vide notification number
G.S.R. 978(E), dated the 31st December, 2019, issued in exercise of powers
under section 3C thereof, so as to give effect to said amendments on and from
the 1st day of January, 2020.
CENTRAL GOODS AND SERVICES TAX
Clause 99 of the Bill seeks to amend section 7 of the Central Goods and Services
Tax Act, 2017, with retrospective effect from the 1st July, 2017, by inserting a
new clause (aa) in sub-section (1) thereof, so as to ensure levy of tax on activities
or transactions involving supply of goods or services by any person, other than
an individual, to its members or constituents or vice versa, for cash, deferred
payment or other valuable consideration.
It is also proposed to insert an Explanation therein, to clarify that the person or
its members or constituents shall be deemed to be two separate persons and
the supply of activities or transactions inter se shall be deemed to take place
from one person to another.
xi

Clause 100 of the Bill seeks to amend section 16 of the Central Goods and Ser-
vices Tax Act by inserting a new clause (aa) in sub-section (2) thereof, so as to
provide that input tax credit on invoice or debit note may be availed only when
the details of such invoice or debit note has been furnished by the supplier in
the statement of outward supplies and such details have been communicated
to the recipient of such invoice or debit note.
Clause 101 of the Bill seeks to omit sub-section (5) of section 35 of the Central
Goods and Services Tax Act so as to remove the mandatory requirement of
getting annual accounts audited and the reconciliation statement submitted
by specified professional.
Clause 102 of the Bill seeks to substitute a new section for section 44 of the
CentralGoodsandServicesTaxActsoastoremovethemandatoryrequirement
of furnishing a reconciliation statement duly audited by specified profession-
al and to provide for filing of the annual return on self-certification basis. It
further empowers the Commissioner to exempt a class of taxpayers from the
requirement of filing the annual return.
Clause 103 of the Bill seeks to amend section 50 of the Central Goods and
Services Tax Act to substitute the proviso to sub-section (1) so as to charge
interest on net cash liability retrospectively with effect from the 1st July, 2017.
Clause 104 of the Bill seeks to amend section 74 of the Central Goods and Ser-
vices Tax Act so as to make seizure and confiscation of goods and conveyances
in transit a separate proceeding from the recovery of tax.
Services Tax Act so as to insert an Explanation in sub-section (12) to clarify
that “self-assessed tax” shall include the tax payable in respect of details of
outward supplies furnished under section 37, but not included in the return
furnished under section 39.
Clause 106 of the Bill seeks to substitute sub-section (1) of section 83 of the
Central Goods and Services Tax Act so as to provide that provisional attach-
ment shall remain valid for the entire period starting from the initiation of any
proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a
period of one year from the date of order made thereunder.
Clause 107 of the Bill seeks to insert a new proviso in sub-section (6) of section
107 of the Central Goods and Services Tax Act so as to provide that no appeal
shallbefiledagainstanordermadeundersub-section(3)ofsection129,unlessa
sum equal to twenty-five per cent of the penalty has been paid by the appellant.
Services Tax Act so as to delink the proceedings under that section relating to
detention, seizure and release of goods and conveyances in transit, from the
proceedingsundersection130relatingtoconfiscationofgoodsorconveyances
and levy of penalty.
NOTES ON CLAUSES APPENDED TO FINANCE BILL, 2021 xii

Services Tax Act, so as to delink the proceedings under that section relating to
confiscation of goods or conveyances and levy of penalty from the proceed-
ings under section 129 relating to detention, seizure and release of goods and
conveyances in transit.
Clause 110 of the Bill seeks to substitute section 151 of the Central Goods and
Services Tax Act so as to empower the jurisdictional commissioner to call for
information from any person relating to any matters dealt with in connection
with the Act.
Clause111oftheBillseekstoamendsub-section(1)ofsection152oftheCentral
GoodsandServicesTaxActsoastoprovidethatnoinformationobtainedunder
sections 150 and 151 shall be used for the purposes of any proceedings under
the Act without giving an opportunity of being heard to the person concerned.
Services Tax Act so as to enable the jurisdictional commissioner to exercise
powers under section 151 to call for information.
Clause 113 of the Bill seeks to omit paragraph 7 of Schedule II to the Central
Goods and Services Tax Act, with retrospective effect from the 1st day of July,
2017, consequent to the amendments made in section 7.
INTEGRATED GOODS AND SERVICES TAX
Clause 114 of the Bill seeks to amend section 16 of the Integrated Goods and
Services Tax Act, 2017 so as to make provisions for restricting the zero rated
supply on payment of integrated tax only to specified class of taxpayers or
specified supplies of goods or services. It further provides to link the foreign
exchange remittance in case of export of goods with refund and further re-
stricting zero rating of supplies made to special economic zone only when such
supplies are for authorised operations.
xiii NOTES ON CLAUSES APPENDED TO FINANCE BILL, 2021

4
MEMORANDUM EXPLAINING PROVISIONS
OF THE FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Note:
(a) “Basic Excise Duty” means the excise duty set forth in the Fourth Sched-
ule to the Central Excise Act, 1944.
(b) “Road and Infrastructure Cess” means the additional duty of central
excise levied under section 112 of the Finance Act, 2018.
(c) “Special Additional Excise Duty” means a duty of excise levied under
section 147 of the Finance Act, 2002.
(d) “NCCD” means National Calamity Contingency Duty levied under
Finance Act, 2001, as a duty of excise on specified goods at rates specified
in seventh schedule to Finance Act, 2001
(e) Clause Nos. in square brackets [ ] indicate the relevant clause of the
Finance Bill, 2021.
(f) Amendments carried out through the Finance Bill, 2021 come into effect
on the date of its enactment, unless otherwise specified.
I. AMENDMENT IN THE FOURTH SCHEDULE
S.No. Amendment Clause [ ] of
the Finance
Bill, 2021
1. Amendment in Fourth Schedule made by Notification No.
08/2019-CE (T) dated 31.12.2019 shall be made effective w.e.f.
01.01.2020, retrospectively.
[98]
2. New tariff items [2404 11 00] and [2404 19 00] inserted in
Chapter 24 in the fourth Schedule of the Central Excise Act,
1944 accordance with upcoming Harmonised System 2022
Nomenclature and to prescribe tariff rate of 81% on these
tariff items with effect from 01.01.2022.
[96 (ii)]
xiv

II. RETROSPECTIVE AMENDMENT IN CHAPTER 27 OF THE FOURTH SCHE-
DULE TO THE CENTRAL EXCISE ACT, 1944.
No. Amendment Clause of the
Finance Bill,
2021
1. (i) It is proposed to specify correct IS “17076” against the
tariff item 27101249 and made effective from 01.01.2020,
retrospectively.
[97(i)]
2. (ii) It is proposed that tariff rate of 14%+ Rs. 15.00 per litre
againsttariffitem27102010and27102020maybeprescribed
and made effective from 01.01.2020, retrospectively.
[97(ii) and 97
(iii)]
III. AMENDMENT IN CHAPTER 27 OF THE FOURTH SCHEDULE TO THE
CENTRAL EXCISE ACT, 1944.
Tariff items 2709 10 00, 2709 20 00, and the entries are being substituted
relating thereto as under: [to be made effective from 01.04.2021] [Clause [96(i)]
of the Finance Bill, 2021]
Tariff Item Description of goods Unit Rate of duty
2709 Petroleum oils and oils obtained from bituminous
minerals, crude
2709 00 10 petroleum crude Kg. Nil
2709 00 20 other Kg. …..
IV. IMPOSITION OF AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT
CESS (AIDC) ON PETROL AND DIESEL
An Agriculture Infrastructure and Development Cess (AIDC) as an additional
duty of excise has been proposed on Petrol and High speed diesel vide Clause
[116] of the Finance Bill, 2021. This cess shall be used to finance the improve-
ment of agriculture infrastructure and other development expenditure. The
details of the cess are as under:
S. No. Commodity Rate of AIDC [Clause [116]
of the Finance Bill, 2021]*
1 Motor spirit commonly known as petrol Rs. 2.5 per litre
2 High speed diesel Rs. 4 per litre
*WillcomeintoeffectimmediatelyowingtoadeclarationundertheProvisional
Collection of Taxes Act, 1931.
V. CHANGE IN EFFECTIVE RATE OF BASIC EXCISE DUTY AND SPECIAL
ADDITIONAL EXCISE DUTY ON PETROL AND DIESEL [TO BE EFFECTIVE
FROM 02.02.2021]
Consequent to imposition of AIDC, the Basic Excise Duty (BED) and Special
AdditionalExciseDuty(SAED)onPetrolandHigh-speeddieselisbeingreduced
so that consumer does not have to bear any additional burden on account of
xv MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021

imposition of AIDC. The revised duty structure on petrol and HSD shall be as
follows.
A Item BED
(Rs/Ltr)
SAED
(Rs/Ltr)
AIDC
(Rs/Ltr)
1 Petrol (unbranded) 1.4 11 2.5
2 Petrol (branded) 2.6 11 2.5
3 High speed diesel (unbranded) 1.8 8 4
4 High speed diesel (branded) 4.2 8 4
VI. EXEMPTIONS FOR M-15, E-20 AND OTHER BLENDED FUELS
S. No. Amendment to central excise notifications
1. Exemptions from cesses and surcharges on the lines of other blended fuels
(like E-5 and E-10) if these blended fuels are made of duty paid inputs
VII. AMENDMENTS IN THE SCHEDULE VII OF THE FINANCE ACT, 2001
(NCCD SCHEDULE)
1. New tariff items [2404 11 00] and [2404 19 00] inserted in accordance with up-
coming HS 2022 Nomenclature and prescribe NCCD of 25% on these tariff items
with effect from 01.01.2022.
GOODS AND SERVICES TAX
Note:
(a) CGST Act, 2017 means Central Goods and Services Tax Act, 2017
(b) IGST Act, 2017 means Integrated Goods and Services Tax Act, 2017
Amendments carried out in the Finance Bill, 2021 will come into effect from
the date when the same will be notified, as far as possible, concurrently with
the corresponding amendments to the similar Acts passed by the States and
Union territories with Legislature.
I. AMENDMENTS IN THE CGST ACT, 2017:
S.
No.
Amendment Clause of the
Finance Bill, 2021
1. A new clause (aa) in sub-section (1) of Section 7 of the
CGSTActisbeinginserted,retrospectivelywitheffectfrom
the 1st July, 2017, so as to ensure levy of tax on activities
or transactions involving supply of goods or services by
any person, other than an individual, to its members or
constituents or vice versa, for cash, deferred payment or
other valuable consideration.
[99]
2. A new clause (aa) to sub-section (2) of the section 16 of the
CGST Act is being inserted to provide that input tax credit
on invoice or debit note may be availed only when the
details of such invoice or debit note have been furnished
[100]
MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021 xvi

S.
No.
Finance Bill, 2021
by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of
such invoice or debit note.
3. Sub-section (5) of section 35 of the CGST Act is being
omitted so as to remove the mandatory requirement of
getting annual accounts audited and reconciliation state-
ment submitted by specified professional.
[101]
4. Section 44 of the CGST Act is being substituted so as to
removethemandatoryrequirementoffurnishingarecon-
ciliation statement duly audited by specified professional
and to provide for filing of the annual return on self-
certificationbasis.ItfurtherprovidesfortheCommissioner
to exempt a class of taxpayers from the requirement of
filing the annual return.
[102]
5. Section 50 of the CGST Act is being amended, retrospec-
tively, to substitute the proviso to sub-section (1) so as to
charge interest on net cash liability with effect from the
1st July, 2017.
[103]
6. Section 74 of the CGST Act is being amended so as make
seizure and confiscation of goods and conveyances in
transit a separate proceeding from recovery of tax.
[104]
7. An explanation to sub-section (12) of section 75 of the
CGST Act is being inserted to clarify that “self-assessed
tax” shall include the tax payable in respect of outward
supplies, the details of which have been furnished under
section 37, but not included in the return furnished under
section 39.
[105]
8. Section 83 of the CGST Act is being amended so as to
provide that provisional attachment shall remain valid
for the entire period starting from the initiation of any
proceeding under Chapter XII, Chapter XIV or Chapter
XV till the expiry of a period of one year from the date of
order made thereunder.
[106]
9. A proviso to sub-section (6) of section 107 of the CGST Act
is being inserted to provide that no appeal shall be filed
against an order made under sub-section (3) of section
129, unless a sum equal to twenty-five per cent of penalty
has been paid by the appellant.
[107]
10. Section 129 of the CGST Act is being amended to delink
the proceedings under that section relating to detention,
seizure and release of goods and conveyances in transit,
from the proceedings under section 130 relating to con-
fiscation of goods or conveyances and levy of penalty.
[108]
xvii MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021

S.
No.
Finance Bill, 2021
11. Section 130 of the CGST Act is being amended to delink
the proceedings under that section relating to confisca-
tion of goods or conveyances and levy of penalty from
the proceedings under section 129 relating to detention,
seizure and release of goods and conveyances in transit.
[109]
12. Section 151 of the CGST Act is being substituted to em-
power the jurisdictional commissioner to call for informa-
tion from any person relating to any matter dealt with in
connection with the Act.
[110]
13. Section 152 of the CGST Act is being amended so as to
provide that no information obtained under sections 150
and 151 shall be used for the purposes of any proceedings
undertheActwithoutgivinganopportunityofbeingheard
to the person concerned.
[111]
14. Section 168 of the CGST Act is being amended to enable
the jurisdictional commissioner to exercise powers under
section 151 to call for information.
[112]
15. Consequent to the amendment in section 7 of the CGST
Act paragraph 7 of Schedule II to the CGST Act is being
omittedretrospectively,witheffectfromthe1stJuly,2017.
[113]
II. AMENDMENTS IN THE IGST ACT, 2017:
S.
No.
Finance Bill, 2021
1. Section 16 of the IGST Act is being amended so as to:
(i) zeroratethesupplyofgoodsorservicestoaSpecial
Economic Zone developer or a Special Economic
Zone unit only when the said supply is for autho-
rised operations;
(ii) restrict the zero-rated supply on payment of inte-
grated tax only to a notified class of taxpayers or
notified supplies of goods or services; and
(iii) link the foreign exchange remittance in case of
export of goods with refund.
[114]
MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021 xviii

5
DEPARTMENTAL CLARIFICATIONS
LETTER D.O.F. NO. 334/02/2020-TRU,
DATED 1-2-2021
(RELEVANT EXTRACTS)
** ** **
Dear Principal Chief Commissioner/ Chief Commissioner/ Principal Director
General/ Director General,
The Finance Minister has introduced the Finance Bill, 2021 in Lok Sabha today,
that is 1st February, 2021. Changes in Customs, Central Excise, GST law and
rateshavebeenproposedthroughtheFinanceBill,2021.Toprescribeeffectives
rates of duty, following notifications are being issued:
Notification Nos. Date
Customs (Tariff) 02/2021-Customs to 15/2021-Cus-
toms
1st February, 2021
Customs (Non-Tariff) 09/2021-Customs (N.T) to 12/2021-
Customs (N.T)
1st February, 2021
Customs (ADD) 05/2021-Customs (ADD) to 07/
2021-Customs (ADD)
1st February, 2021
Customs (CVD) 01/2021-Customs (CVD) to 02/
2021-Customs
1st February, 2021
2. Unless otherwise stated, all changes in rates of duty take effect from the
midnight of 1st February/2nd February, 2021. A declaration has been made
under the Provisional Collection of Taxes Act, 1931 in respect of clauses 95(i),
115 and 116 of the Finance Bill, 2021 so that changes proposed therein take
effect from the midnight of 1st February/2nd February, 2021. The remaining
legislative changes would come into effect only upon the enactment of the
Finance Bill, 2021.
3. Important changes in respect of Customs and Central Excise duty (including
cesses) are contained in the Annexure to this letter as detailed below.
xix

DEPARTMENTAL CLARIFICATIONS xx
(i) Customs duty rate changes: The change in the rates of duty, SWS, tariff
rates, omission of certain exemption and amendments in certain exemp-
tions, conditions to exemptions are at Annexure A.
(ii) Central Excise Changes: The changes in Central Excise Act and duty
rates are at Annexure B.
(iii) Agriculture Infrastructure and development Cess (AIDC): This new cess
is being imposed on imports of certain items at specified rate. Simulta-
neously, basic customs duty is being reduced on the items being brought
under new cess. This new cess is also being imposed as additional duty
of excise on petrol and diesel. At the same time, Basis Excise Duty and
Special Additional Duty of Excise are being reduced. The details are at
Annexure C.
(iv) Legislative changes in the Customs Act, Customs Tariff Act and Rules
made thereunder:
(a) Certain significant changes have been made in the Customs Act.
Mostly, these are for enhanced trade facilitation. A definite period
of two year, extendable by one year is being prescribed for com-
pletionofinvestigation.Also,itisbeingprescribedthatconditional
exemption shall validity of two years unless specifically provided
otherwise, or varied or rescinded earlier (the notification would
end on 31st March falling immediately after two years of issue of
exemption). IGCR Rules have been amended to allow job work on
imported goods and also to allow disposal of goods at payment
of duty on depreciated value. A few changes are for improving
compliance.
(b) Certain changes have also been made in the Customs tariff Act
and Rules made thereunder in the provisions relating to trade
remedial measures (ADD/CVD and Safeguard Measures). Be-
sides other changes, these changes introduce the provisions for
anti-absorptioninvestigationinADD/CVD,bringinginuniformity
in the provisions. Certain changes have also been made in the
corresponding Rules. Also, first Schedule to the Customs Tariff
Act has been proposed to be amended (w.e.f. 1.1.2022) to HS 2022
changes.
[The details are at Annexure D]
(v) Legislative Changes in the GST Act:
Certain changes have been in the CGST Act and the IGST Act on the
basis of recommendations made by the GST Council. These changes will
come into effect from the date to be notified. These changes include
measures for facilitating taxpayers, such as removing the mandatory
requirementofgettingannualaccountsauditedandreconciliationstate-
ment, filing of the annual return on self-certification basis, etc. Changes
have also been proposed for improving compliance, such as availing the

xxi DEPARTMENTAL CLARIFICATIONS
input tax credit only if the details have been furnished by the supplier in
the statement of outward supplies. Certain changes relate to provisions
concerning seizure and confiscation, filing of appeal only on payment
of a sum equal to twenty-five per cent of penalty imposed
[The details are at Annexure E]
4. This letter only summarizes the key highlights of the budgetary changes. It
should not be used in any quasi judicial or judicial proceedings. The relevant
legal texts contained in the Finance Bill and notifications alone have legal force.
We have taken every possible care in making the changes error free. However,
inadvertent errors cannot be ruled out given the scale of the exercise. I shall
be grateful if the provisions of the Finance Bill and notifications are studied
carefully and feedback is provided urgently, including the issues that may
need clarification.
5. It is requested that all possible efforts may be made to guide the taxpayers
by holding interactive sessions/seminars for their benefit. In case of any doubt
or difficulty, I would request you to kindly bring it to my notice immediately
at js-tru01@gov.in or to the notice of Shri Gaurav Singh, Deputy Secretary
(TRU) (Tel: 011-23092753, email: gaurav.singh80@nic.in Sh. J.S. Kandhari,
Deputy Secretary (TRU) (Tel: 011-23095526, email: js.kandhari@nic.in) or Sh.
Abhishek Verma, Budget Officer (TRU) (Tel: 011-23095547, email: abhishek.
v85@nic.in) We can also be reached at budget-cbec@nic.in.
6. Copies of Finance Bill, 2021, Finance Minister’s Budget Speech, Explanatory
Memorandum to the Bill and relevant notifications can be downloaded directly
from www.indiabudget.gov.in as well as www.cbic.gov.in.
7. To conclude, my team and I would like to express our gratitude to you for
the valuable suggestions, feedback and support and would look forward to
your comments/suggestions.
With warm regards,
ANNEXURE B
EXCISE
Note:
(a) “Basic Excise Duty” means the excise duty set forth in the Fourth Sched-
ule to the Central Excise Act, 1944.
(b) “Road and Infrastructure Cess” means the additional duty of excise
imposed levied under section 112 of the Finance Act, 2018.
(c) “Special Additional Excise Duty” means a duty of excise levied under
section 147 of the Finance Act, 2002.
(d) NCCD means “National Calamity Contingent Duty” levied under Finance
Act, 2001, as a duty of Excise on specified goods at rates specified in the
seventh schedule to Finance Act, 2001.

DEPARTMENTAL CLARIFICATIONS xxii
(e) “AgricultureInfrastructureandDevelopmentCess”meanstheadditional
duty of excise, levied vide Clause 116 of the Finance Bill, 2021.
Chapter 24
(1) New tariff items inserted in Chapter 24 in the fourth Schedule of the Cen-
tral Excise Act, 1944 in accordance with upcoming Harmonised System 2022
Nomenclature.
(2) The Fourth Schedule to the Central Excise Act, 1944, is being amended with
effect from 01.01.2022 to prescribe the rates following tariff items. [Clause 96
(ii) of the Finance Bill, 2021 refers]:
(1) (2) (3) (4)
2404 11 00 Productsintendedforinhalationwithoutcom-
bustion, containing tobacco or reconstituted
tobacco
Kg. 81%
2404 19 00 Products intended for inhalation without
combustion, Other
Kg. 81%
(2) The Seventh Schedule of the Finance Act, 2001, is being amended with
effect from 01.01.2022 to insert the following tariff items.
(1) (2) (3) (4)
2404 11 00 Productsintendedforinhalationwithoutcom-
bustion, containing tobacco or reconstituted
tobacco
Kg. 25%
2404 19 00 Products intended for inhalation without
combustion, Other
Kg. 25%
Chapter 27
(1) To align the First schedule of the Customs Tariff Act, 1975 to the Fourth
Schedule to the Central Excise Act, 1944 in respect of Crude Petroleum Oil, it
is proposed to amend entries in heading 2709 so as to replace the existing tariff
items and entries thereof (2709 10 00, 2709 20 00 in the Fourth schedule of the
Central Excise Act, 1944 and 2709 00 00 of the First schedule of the Customs
Tariff Act, 1975) in both the First schedule of the Customs Tariff Act, 1975 and
the Fourth schedule of the Central Excise Act, 1944, with the following two
new tariff items (w.e.f 1.4.2021):
2709 00 10 --- petroleum crude
2709 00 20 --- other
(2) Agriculture Infrastructure and Development Cess (AIDC) is being imposed
on Petrol and High-speed diesel falling under CETH 2710 at the rate of Rs.
2.5 per litre and Rs. 4 per litre respectively. Simultaneously, Basic Excise Duty
and Special Additional Excise Duty on Petrol and High-speed diesel is being
calibrated. The details of these changes are given in Annexure-C. [Notifica-

xxiii DEPARTMENTAL CLARIFICATIONS
tion Nos. 01/2021-Central Excise and 02/2021-Central Excise, both dated 1st
February, 2021 refer]
(3) Exemptions from Special Additional Excise Duty (SAED) and Road and
Infrastructure Cess (RIC) is being provided to new category of blended fuels
namely, 15% Methanol blended Petrol (M-15 fuel) and 20% Ethanol blended
Petrol (E-20 fuel), provided appropriate excise duty on Petrol and appropriate
GST on ethanol/methanol and cosolvents has been paid. [notification Nos.
04/2021-Central Excise, 05/2021-Central Excise and 06/2021-Central Excise,
all dated 1st February, 2021 refer]
(4)ExemptionfromAgricultureInfrastructureandDevelopmentCess(AIDC)is
being provided to blended fuels namely 5% ethanol blended petrol, 10% ethanol
blended petrol, 20% bio-diesel blended High speed diesel, and new category
of blended fuels namely, 15% Methanol blended Petrol (M-15 fuel) and 20%
Ethanol blended Petrol (E-20 fuel). [Notification No. 03/2021-Central Excise,
dated 1st February, 2021 refers]
(5) The Exemptions available to blended fuels, 5% ethanol blended petrol, 10%
ethanol blended petrol, 20% bio-diesel blended High speed diesel from Basic
Excise Duty, Special Additional Excise Duty and Road and Infrastructure
Cess is being amended to include the reference to the AIDC in the definition
of appropriate duty of excise on petrol/diesel being blended. [Notification Nos.
02/2021-Central Excise, 05/2021-Central Excise and 07/2021-Central Excise,
all dated 1st February, 2021 refer]
(6) Amendment in Fourth Schedule made by Notification No. 08/2019-CE
(T) dated 31.12.2019 shall be made effective w.e.f. 01.01.2020, retrospectively
[clause [98] of the Finance Bill, 2021 refers].
(7) It is proposed to specify correct IS “17076” against the tariff item 27101249
and made effective from 01.01.2020, retrospectively [clause [97(i)] of the
Finance Bill, 2021 refers]
(8) It is proposed that tariff rate of 14% + Rs. 15.00 per litre against tariff items
27102010and27102020maybeprescribedandmadeeffectivefrom01.01.2020,
retrospectively. [clause [97(ii) and 97(iii)] of the Finance Bill, 2021 refers]
ANNEXURE E
AMENDMENTS IN CGST, IGST AND UTGST ACTS, 2017
Amendments carried out in the Finance Bill, 2021 will come into effect from
the date when the same will be notified, as far as possible, concurrently with
the corresponding amendments to the similar Acts passed by the States and
Union territories with Legislature.
I. AMENDMENTS IN THE CGST ACT, 2017
a. A new clause (aa) in sub-section (1) of Section 7 of the CGST Act is be-
ing inserted, retrospectively with effect from the 1st July, 2017, so as to
ensure levy of tax on activities or transactions involving supply of goods

or services by any person, other than an individual, to its members or
constituents or vice versa, for cash, deferred payment or other valuable
consideration.
b. A new clause (aa) to sub-section (2) of the section 16 of the CGST Act is
being inserted to provide that input tax credit on invoice or debit note
may be availed only when the details of such invoice or debit note have
been furnished by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of such invoice
or debit note.
c. Sub-section (5) of section 35 of the CGST Act is being omitted so as to
remove the mandatory requirement of getting annual accounts audited
and reconciliation statement submitted by specified professional.
d. Section 44 of the CGST Act is being substituted so as to remove the
mandatory requirement of furnishing a reconciliation statement duly
audited by specified professional and to provide for filing of the annual
returnonself-certificationbasis.ItfurtherprovidesfortheCommissioner
to exempt a class of taxpayers from the requirement of filing the annual
return.
e. Section 50 of the CGST Act is being amended, retrospectively, to sub-
stitute the proviso to sub-section (1) so as to charge interest on net cash
liability with effect from the 1st July, 2017.
f. Section 74 of the CGST Act is being amended so as make seizure and
confiscation of goods and conveyances in transit a separate proceeding
from recovery of tax.
g. An explanation to sub-section (12) of section 75 of the CGST Act is being
inserted to clarify that “self-assessed tax” shall include the tax payable
in respect of outward supplies, the details of which have been fur-
nished under section 37, but not included in the return furnished under
section 39.
h. Section 83 of the CGST Act is being amended so as to provide that
provisional attachment shall remain valid for the entire period starting
from the initiation of any proceeding under Chapter XII, Chapter XIV
or Chapter XV till the expiry of a period of one year from the date of
order made thereunder.
i. Section 129 of the CGST Act is being amended to delink the proceedings
under that section relating to detention, seizure and release of goods and
conveyances in transit, from the proceedings under section 130 relating
to confiscation of goods or conveyances and levy of penalty.
j. Section 130 of the CGST Act is being amended to delink the proceedings
under that section relating to confiscation of goods or conveyances
and levy of penalty from the proceedings under section 129 relating to
detention, seizure and release of goods and conveyances in transit.
DEPARTMENTAL CLARIFICATIONS xxiv

k. Section 151 of the CGST Act is being substituted to empower the juris-
dictional commissioner to call for information from any person relating
to any matter dealt with in connection with the Act.
l. Section 152 of the CGST Act is being amended so as to provide that no
information obtained under sections 150 and 151 shall be used for the
purposesofanyproceedingsundertheActwithoutgivinganopportunity
of being heard to the person concerned.
m. Section 168 of the CGST Act is being amended to enable the jurisdic-
tional commissioner to exercise powers under section 151 to call for
information.
n. Consequent to the amendment in section 7 of the CGST Act paragraph
7 of Schedule II to the CGST Act is being omitted retrospectively, with
effect from the 1st July, 2017.
II. AMENDMENTS IN THE IGST ACT, 2017
Section 16 of the IGST Act is being amended so as to:
(i) zero rate the supply of goods or services to a Special Economic Zone
developer or a Special Economic Zone unit only when the said supply
is for authorised operations;
(ii) restrict the zero-rated supply on payment of integrated tax only to a
notified class of taxpayers or notified supplies of goods or services; and
(iii) link the foreign exchange remittance in case of export of goods with
refund.
xxv DEPARTMENTAL CLARIFICATIONS

DIVISION ONE 1
GST Tariff for Goods with HSN Code
u Arrangement of Chapters iii-ix
u GST Tariff for Goods with HSN Code 1.1-1.1296
u General Rules for the Interpretation of this
Schedule 1.1297-1.1298
DIVISION TWO 2
Rates specified in other Acts
u Rates specified in Central Excise Act 2.3
u National Calamity Contingent Duty 2.24
u Additional Duty on Tobacco 2.28
u Additional Duty on Motor Spirit (Petrol) 2.31
u Additional Duty on High Speed Diesel Oil 2.33
u Special Additional Excise Duty on Motor Spirit and High
Speed Diesel Oil 2.35
u Road & Infrastructure Cess 2.38
u Agriculture Infrastructure and Development Cess 2.44
PAGE
I-5
Contents

DIVISION THREE 3
GST Rate Reckoner for Goods/Commodity Index
u GST Rate Reckoner for Goods/Commodity Index 3.3
DIVISION FOUR 4
GST Tariff for Services
u Arrangement of Services 4.3*
u CGST/SGST Tariff for Services 4.7*
u IGST Tariff for Services 4.192*
u Compensation Cess 4.370*
u Rate of Tax and Exemption Notifications for Services 4.371*
u Reverse Charge in case of intra-State supplies of services 4.373*
u Reverse Charge in case of inter-State supplies of services 4.382*
u Notified categories of services the tax on intra-State/inter-State
supplies of which shall be paid by electronic commerce opera-
tor 4.390*
u No refund of unutilised Input Tax Credit 4.391*
u Notified registered persons who shall pay tax on reverse charge
basis on certain specified supplies of goods or services or both
received from an unregistered supplier 4.392*
u Notified rate of tax to be levied on specified first intra-State sup-
plies of goods or services 4.394*
u Latest Clarifications 4.398*
u Latest Case Laws 4.475*
u Explanatory Notes 4.528*
CONTENTS I-6
PAGE
*See Volume 2.

DIVISION FIVE 5
Services Index
u Services Index 5.3*
DIVISION SIX 6
GST Tariff Notifications (Rate of Tax and Exemptions)
u GST Tariff Notifications (Rate of Tax and Exemptions) 6.3*
LIST OF NOTIFICATIONS i *
PAGE
*See Volume 2.
I-7 CONTENTS

CHAPTER 85
Electrical machinery and equipment and parts thereof;
sound recorders and reproducers, television image
and sound recorders and reproducers, and
parts and accessories of such articles
Notes:
1. This Chapter does not cover :
(a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed
clothing, footwear or ear pads or other electrically warmed articles worn on or about
the person;
(b) articles of glass of heading 7011;
(c) machines and apparatus of heading 8486;
(d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary Sciences
(heading 90 18); or
(e) electrically heated furniture of Chapter 94.
2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541
or 8542. However, metal tank mercury arc rectifiers remain classified in heading 8504.
3. For the purposes of heading 8507, the expression “electric accumulators” includes those
presented with ancillary components which contribute to the accumulator’s function of
storing and supplying energy or protect it from damage, such as electrical connectors,
temperature control devices (for example, thermistors) and circuit protection devices. They
may also include a portion of the protective housing of the goods in which they are to be
used.
4. Heading 8509 covers only the following electro-mechanical machines of the kind commonly
used for domestic purposes :
(a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of
any weight;
(b) other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans and ventilating or recycling hoods incorporating
a fan, whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading
8421), dish washing machines (heading 8422), household washing machines (heading 8450),
roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452),
electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).
5. For the purposes of heading 8523 :
(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash
electronic storage cards”) are storage devices with a connecting socket, comprising in
the same housing one or more flash memories (for example, “FLASH E2
PROM”) in the
form of integrated circuits mounted on a printed circuit board. They may include a
controller in the form of an integrated circuit and discrete passive components, such
as capacitors and resistors;
(b) The term “smart cards” means cards which have embedded in them one or more
electronic integrated circuits (a microprocessor, random access memory (RAM) or
read-only memory (ROM)) in the form of chips. These cards may contain contacts,
1.1095 Electrical machinery and equipment, etc. ch. 85

a magnetic stripe or an embedded antenna but do not contain any other active or
passive circuit elements.
6. For the purposes of heading 8534, “printed circuits” are circuits obtained by forming on an
insulating base, by any printing process (for example, embossing, plating-up, etching) or
by the “film circuit” technique, conductor elements, contacts or other printed components
(for example, inductances, resistors, capacitors) alone or interconnected according to a pre-
established pattern, other than elements which can produce, rectify, modulate or amplify an
electrical signal (for example, semi-conductor elements).
The expression “printed circuits” does not cover circuits combined with elements other than
those obtained during the printing process, nor does it cover individual, discreet resistors,
capacitors or inductances. Printed circuits may, however, be fitted with non-printed
connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the
same technological process are to be classified in heading 8542.
7. For the purpose of heading 8536, “connectors for optical fibres, optical fibre bundles or
cables” means connectors that simply mechanically align optical fibres end to end in a
digital line system. They perform no other function, such as the amplification, regeneration
or modification of a signal.
8. Heading 8537 does not include cordless infra-red devices for the remote control of television
receivers or other electrical equipment (heading 8543).
9. For the purposes of headings 8541 and 8542 :
(a) “Diodes, transistors and similar semi-conductor devices” are semi-conductor devices
the operation of which depends on variations in resistivity on the application of an
electric field;
(b) “Electronic integrated circuits” are :
(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors,
resistors, capacitors, inductances, etc.) are created in the mass (essentially) and
on the surface of a semi-conductor or compound semi-conductor material (for
example, doped silicon, gallium arsenide, silicon germanium, indium phosphide)
and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors,
inductances, etc.), obtained by thin- or thick-film technology, and active
elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by
semi-conductor technology, are combined to all intents and purposes indivisibly,
by interconnections or interconnecting cables, on a single insulating substrate
(glass, ceramic, etc.). These circuits may also include discrete components;
(iii) Multichip integrated circuits consisting of two or more interconnected monolithic
integrated circuits combined to all intents and purposes indivisibly, whether or
not on one or more insulating substrates, with or without leadframes, but with
no other active or passive circuit elements;
(iv) Multi-component integrated circuits (MCOs) : a combination of one or more
monolithic, hybrid, or multi-chip integrated circuits with at least one of the
following components : silicon-based sensors, actuators, oscillators, resonators
or combinations thereof, or components performing the functions of articles
classifiable under heading 8532, 8533, 8541, or inductors classifiable under
heading 8504, formed to all intents and purposes indivisibly into a single body
like an integrated circuit, as a component of a kind used for assembly onto a
ch. 85 Electrical machinery and equipment, etc. 1.1096

printed circuit board (PCB) or other carrier, through the connecting of pins,
leads, balls, lands, bumps, or pads.
For the purpose of this definition:
(1) “Components” may be discrete, manufactured independently then assembled
onto the rest of the MCO, or integrated into other components.
(2) “Silicon based” means built on a silicon substrate, or made of silicon materials,
or manufactured onto integrated circuit die.
(3) (a) “Silicon based sensors” consist of microelectronic or mechanical structures
that are created in the mass or on the surface of a semi-conductor and that
have the function of detecting physical or chemical quantities and transducing
these into electric signals, caused by resulting variations in electric properties
or displacement of a mechanical structure. “Physical or chemical quantities”
relates to real world phenomena, such as pressure, acoustic waves, acceleration,
vibration, movement, orientation, strain, magnetic field strength, electric field
strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b) “Silicon based actuators” consist of microelectronic and mechanical structures
that are created in the mass or on the surface of a semi-conductor and that have
the function of converting electrical signals into physical movement.
(c) “Silicon based resonators” are components that consist of microelectronic or
mechanical structures that are created in the mass or on the surface of a semi-
conductor and have the function of generating a mechanical or electrical oscil-
lation of a predefined frequency that depends on the physical geometry of these
structures in response to an external input.
(d) “Silicon based oscillators” are active components that consist of
microelectronic or mechanical structures that are created in the mass or on
the surface of a semi-conductor and that have the function of generating a
mechanical or electrical oscillation of a predefined frequency that depends on
the physical geometry of these structures.
For the classification of the articles defined in this Note, headings 8541 and 8542
shall take precedence over any other heading in this Schedule, except in the case
of heading 8523, which might cover them by reference to, in particular, their
function.
9. For the purposes of heading 8548, “spent primary cells, spent primary batteries and spent
electric accumulators” are those which are neither usable as such because of breakage,
cutting-up, wear or other reasons, nor capable of being recharged.
Sub-heading Note:
Sub-heading 8527 12 covers only cassette-players with built-in amplifier, without built-in loud-
speaker capable of operating without an external source of electric power and the dimensions of
which do not exceed 170 mm × 100 mm × 45 mm.
Supplementary Note :
For the purposes of heading 8523, “Information Technology Software” means any representation of
instructions, data, sound or image, including source code and object code, recorded in a machine
readable form, and capable of being manipulated or providing interactivity to a user, by means of
an automatic data processing machine.

Tariff Item Description of goods Unit CGST SGST/
UTGST
IGST
(1) (2) (3) (4) (5) (6)
8501 Electric motors and generators
(excluding generating sets)
8501 10 - Motors of an output not exceeding
37.5 W:
--- DC motor:
8501 10 11 ---- Micro motor u 9% 9% 18%
8501 10 12 ---- Stepper motor u 9% 9% 18%
8501 10 13 ---- Wiper motor u 9% 9% 18%
8501 10 19 ---- Other u 9% 9% 18%
8501 10 20 --- AC motor u 9% 9% 18%
8501 20 00 - UniversalACorDCmotorsofanoutput
exceeding 37.5 W
u 9% 9% 18%
- Other DC motors; DC generators :
8501 31 -- Of an output not exceeding 750 W :
--- DC motors :
8501 31 11 ---- Micro motor u 9% 9% 18%
8501 31 12 ---- Stepper motor u 9% 9% 18%
8501 31 13 ---- Wiper motor u 9% 9% 18%
8501 31 19 ---- Other u 9% 9% 18%
8501 31 20 --- DC generators u 9% 9% 18%
8501 32 -- Of an output exceeding 750 W but not
exceeding 75 kW:
8501 32 10 --- DC motor u 9% 9% 18%
8501 32 20 --- DC generators u 9% 9% 18%
8501 33 -- Of an output exceeding 75 kW but not
exceeding 375 kW:
8501 33 10 --- DC motors u 9% 9% 18%
8501 33 20 --- DC generators u 9% 9% 18%
8501 34 -- Of an output exceeding 375 kW:
8501 34 10 --- Of an output exceeding 375 kW but not
exceeding 1,000 kW
u 9% 9% 18%
8501 34 20 --- Of an output exceeding 1,000 kW but
not exceeding 2,000 kW
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
8501 34 50 --- Of an output exceeding 10,000 kW u 9% 9% 18%
8501 40 - Other AC motors, single-phase:
8501 40 10 --- Fractional horse power motor u 9% 9% 18%
8501 40 90 --- Other u 9% 9% 18%
- Other AC motors, multi-phase:

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8501 51 -- Of an output not exceeding 750 W:
8501 51 10 --- Squirrel cage induction motor, 3 phase
type
u 9% 9% 18%
8501 51 20 --- Slipring motor u 9% 9% 18%
8501 51 90 --- Other u 9% 9% 18%
8501 52 -- Of an output exceeding 750 W but not
exceeding 75 kW:
type
u 9% 9% 18%
8501 52 20 --- Slipring motor u 9% 9% 18%
8501 52 90 --- Other u 9% 9% 18%
8501 53 -- Of an output exceeding 75 kW:
type
u 9% 9% 18%
8501 53 20 --- Slipring motor u 9% 9% 18%
8501 53 30 --- Traction motor u 9% 9% 18%
8501 53 90 --- Other u 9% 9% 18%
- AC generators (alternators):
8501 61 00 -- Of an output not exceeding 75 kVA u 9% 9% 18%
8501 62 00 -- Of an output exceeding 75 kVA but not
exceeding 375 kVA
u 9% 9% 18%
8501 63 00 -- Of an output exceeding 375 kVA but
not exceeding 750 kVA
u 9% 9% 18%
8501 64 -- Of an output exceeding 750 kVA :
8501 64 10 --- Of an output exceeding 750 kVA but
not exceeding 2,000 kVA
u 9% 9% 18%
8501 64 20 --- Of an output exceeding 2,000 kVA but
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
not exceeding 1,37,500 kVA
u 9% 9% 18%
8501 64 70 --- Of an output exceeding 1,37,500 kVA
but not exceeding 3,12,500 kVA
u 9% 9% 18%
8501 64 80 --- Of an output exceeding 3,12,500 kVA u 9% 9% 18%
8502 Electric generating sets and rotary
converters1
- Generating sets with compression-
ignition internal combustion piston
engines (diesel or semi-diesel engines):
1.
See also ‘Other Rates’.

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8502 11 00 -- Of an output not exceeding 75 kVA u 9% 9% 18%
8502 12 00 -- Of an output exceeding 75 kVA but not
exceeding 375 kVA
u 9% 9% 18%
8502 13 -- Of an output exceeding 375 kVA :
8502 13 10 --- Of an output exceeding 375 kVA but
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
u 9% 9% 18%
8502 13 60 --- Of an output exceeding 10,000 kVA u 9% 9% 18%
8502 20 - Generating sets with spark-ignition
internal combustion piston engines :
8502 20 10 --- Electric portable generators of an
output not exceeding 3.5 kVA
u 9% 9% 18%
8502 20 90 --- Other u 9% 9% 18%
- Other generating sets:
8502 31 00 -- Wind-powered u 9% 9% 18%
8502 39 -- Other:
8502 39 10 --- Powered by steam engine u 9% 9% 18%
8502 39 20 --- Powered by water turbine u 9% 9% 18%
8502 39 90 --- Other u 9% 9% 18%
8502 40 00 - Electric rotary converters u 9% 9% 18%
8503 Partssuitableforusesolelyorprincipally
with the machines of heading 8501 or
8502
8503 00 - Partssuitableforusesolelyorprincipally
with the machines of heading 8501 or
8502:
8503 00 10 --- Parts of generator (AC or DC) [u] 9% 9% 18%
--- Parts of electric motor:
8503 00 21 ---- Of DC motor [u] 9% 9% 18%
8503 00 29 ---- Other [u] 9% 9% 18%
8503 00 90 --- Other [u] 9% 9% 18%
8504 Electricaltransformers,staticconverters
(for example, rectifiers) and inductors
5% IGST/2.5% CGST/2.5%
SGST or UTGST : 8504 :
Charger or charging station
for Electrically operated
vehicles

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8504 10 - Ballasts for discharge lamps or tubes :
8504 10 10 --- Conventional type u 9% 9% 18%
8504 10 20 --- For compact fluorescent lamps u 9% 9% 18%
8504 10 90 --- Other u 9% 9% 18%
- Liquid dielectric transformers:
8504 21 00 -- Having a power handling capacity not
exceeding 650 kVA
u 9% 9% 18%
8504 22 00 -- Having a power handling capacity
exceeding 650 kVA but not exceeding
10,000 kVA
u 9% 9% 18%
8504 23 -- Having a power handling capacity
exceeding 10,000 kVA :
8504 23 10 --- Having a power handling capacity
exceeding10,000kVAbutnotexceeding
50,000 kVA
u 9% 9% 18%
exceeding50,000kVAbutnotexceeding
1,00,000 kVA
u 9% 9% 18%
exceeding 1,00,000 kVA but not
exceeding 2,50,000 kVA
u 9% 9% 18%
exceeding 2,50,000 kVA
u 9% 9% 18%
- Other transformers:
8504 31 00 -- Having a power handling capacity not
exceeding 1 kVA
u 9% 9% 18%
16kVA
u 9% 9% 18%
500 kVA
u 9% 9% 18%
exceeding 500 kVA
u 9% 9% 18%
8504 40 - Static converters:
8504 40 10 --- Electric inverter u 9% 9% 18%
--- Rectifier:
8504 40 21 ---- Dip bridge rectifier u 9% 9% 18%
8504 40 29 ---- Other u 9% 9% 18%
8504 40 30 --- Battery chargers u 9% 9% 18%
8504 40 40 --- Voltageregulatorandstabilizers(other
than automatic)
u 9% 9% 18%
8504 40 90 --- Other u 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8504 50 - Other inductors:
8504 50 10 --- Choke coils (chokes) u 9% 9% 18%
8504 50 90 --- Other u 9% 9% 18%
8504 90 - Parts:
8504 90 10 --- Of transformers kg. 9% 9% 18%
8504 90 90 --- Other kg. 9% 9% 18%
8505 Electro-magnets; permanent magnets
and articles intended to become
permanentmagnetsaftermagnetisation;
electro-magnetic or permanent magnet
chucks, clamps and similar holding
devices; electro-magnetic couplings,
clutches and brakes; electro-magnetic
lifting heads
- Permanent magnets and articles
intendedtobecomepermanentmagnets
after magnetisation :
8505 11 -- Of metal:
8505 11 10 --- Ferrite cores kg. 9% 9% 18%
8505 11 90 --- Other kg. 9% 9% 18%
8505 19 00 -- Other kg. 9% 9% 18%
8505 20 00 - Electro-magnetic couplings, clutches
and brakes
kg. 9% 9% 18%
8505 90 00 - Other, including parts kg. 9% 9% 18%
8506 Primary cells and primary batteries
8506 10 00 - Manganese dioxide u 9% 9% 18%
8506 30 00 - Mercuric oxide u 9% 9% 18%
8506 40 00 - Silver oxide u 9% 9% 18%
8506 50 00 - Lithium u 9% 9% 18%
8506 60 00 - Air-zinc u 9% 9% 18%
8506 80 - Other primary cells and primary
batteries :
8506 80 10 --- Button Cells u 9% 9% 18%
8506 80 90 --- Other u 9% 9% 18%
8506 90 00 - Parts kg. 9% 9% 18%
8507 Electric accumulators, including
separators therefor, whether or not
rectangular (including square)
18% IGST/9% CGST/9%
SGST or UTGST : 8507 60
00 : Lithium-ion Batteries
18% IGST/9% CGST/9%
SGST or UTGST : 8507 :
Lithium-ion accumulators
(otherthanbattery)including
lithium-ion power bank
28% IGST/14% CGST/14%
SGSTorUTGST:8507:Elec-
tric accumulators, including

UTGST
IGST
(1) (2) (3) (4) (5) (6)
separators therefor, whether
or not rectangular (including
square) other than Lithi-
um-ion battery and other
Lithium-ion accumulators
includingLithium-ionpower
banks)
8507 10 00 - Lead-acid, of a kind used for starting
piston engines
u 14% 14% 28%
8507 20 00 - Other lead-acid accumulators u 14% 14% 28%
8507 30 00 - Nickel-cadmium u 14% 14% 28%
8507 40 00 - Nickel-iron u 14% 14% 28%
8507 50 00 - Nickel-metal hydride u 14% 14% 28%
8507 60 00 - Lithium ion u 9% 9% 18%
8507 80 00 - Other accumulators u 14% 14% 28%
8507 90 - Parts:
8507 90 10 --- Accumulator cases made of hard
rubber and separators
kg. 14% 14% 28%
8507 90 90 --- Other kg. 14% 14% 28%
8508 Vacuum cleaners
- With self-contained electric motor :
8508 11 00 -- Of a power not exceeding 1,500 W and
having a dust bag or other receptacle
capacity not exceeding 201
u 9% 9% 18%
8508 19 00 -- Other u 9% 9% 18%
8508 60 00 - Other vacuum cleaners u 9% 9% 18%
8508 70 00 - Parts kg. 9% 9% 18%
8509 Electro-mechanical domestic appli-
ances, with self contained electric
motor, other than vacuum cleaners of
heading 8508
5% IGST/2.5% CGST/2.5%
SGSTorUTGST:8509:Wet
grinder consisting of stone
as grinder
8509 40 - Food grinders and mixers; fruit or
vegetable juice extractors :
8509 40 10 --- Food grinders u 9% 9% 18%
8509 40 90 --- Other u 9% 9% 18%
8509 80 00 - Other appliances u 9% 9% 18%
8509 90 00 - Parts kg. 9% 9% 18%
8510 Shavers,hairclippersandhair-removing
appliances, with self-contained electric
motor
8510 10 00 - Shavers u 9% 9% 18%
8510 20 00 - Hair clippers u 9% 9% 18%
8510 30 00 - Hair-removing appliances u 9% 9% 18%
8510 90 00 - Parts kg. 9% 9% 18%
8511 Electricalignitionorstartingequipment
of a kind used for spark-ignition
or compression-ignition internal

UTGST
IGST
(1) (2) (3) (4) (5) (6)
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
8511 10 00 - Sparking plugs u 14% 14% 28%
8511 20 - Ignition magnetos; magneto-dynamos;
magnetic flywheels :
8511 20 10 --- Electronic ignition magnetos u 14% 14% 28%
8511 20 90 --- Other u 14% 14% 28%
8511 30 - Distributors; ignition coils :
8511 30 10 --- Distributors u 14% 14% 28%
8511 30 20 --- Ignition coils u 14% 14% 28%
8511 40 00 - Starter motors and dual purpose
starter-generators
u 14% 14% 28%
8511 50 00 - Other generators u 14% 14% 28%
8511 80 00 - Other equipment u 14% 14% 28%
8511 90 00 - Parts kg. 14% 14% 28%
8512 Electrical lighting or signalling
equipment (excluding articles of
heading 8539), windscreen wipers,
defrostersanddemisters,ofakindused
for cycles or motor vehicles
8512 10 00 - Lighting or visual signalling equipment
of a kind used on bicycles
u 9% 9% 18%
8512 20 - Other lighting or visual signalling
equipment:
8512 20 10 --- Head lamps, tail lamps, stop lamps, side
lamps and blinkers
u 9% 9% 18%
8512 20 20 --- Other automobile lighting equipment u 9% 9% 18%
8512 20 90 --- Other u 9% 9% 18%
8512 30 - Sound signalling equipment:
8512 30 10 --- Horns u 9% 9% 18%
8512 30 90 --- Other u 9% 9% 18%
8512 40 00 - Windscreen wipers, defrosters and
demisters
u 9% 9% 18%
8512 90 00 - Parts u 9% 9% 18%
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
8513 10 - Lamps:
8513 10 10 --- Torch u 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8513 10 20 --- Other flash-lights excluding those for
photographic purposes
u 9% 9% 18%
8513 10 30 --- Miners’ safety lamps u 9% 9% 18%
8513 10 40 --- Magneto lamps u 9% 9% 18%
8513 10 90 --- Other u 9% 9% 18%
8513 90 00 - Parts kg. 9% 9% 18%
8514 Industrial or laboratory electric
furnaces and ovens (including those
functioning by induction or dielectric
loss); Other industrial or laboratory
equipment for the heat treatment of
materialsbyinductionordielectricloss
8514 10 00 - Resistance heated furnaces and ovens u 9% 9% 18%
8514 20 00 - Furnaces and ovens functioning by
induction or dielectric loss
u 9% 9% 18%
8514 30 - Other furnaces and ovens :
8514 30 10 --- For melting u 9% 9% 18%
8514 30 90 --- Other u 9% 9% 18%
8514 40 00 - Otherequipmentfortheheattreatment
of materials by induction or dielectric
loss
u 9% 9% 18%
8514 90 00 - Parts kg. 9% 9% 18%
8515 Electric (including electrically heated
gas), laser or other light or photo beam,
ultrasonic, electron beam, magnetic
pulse or plasma arc soldering, brazing
or welding machines and apparatus,
whether or not capable of cutting;
electricmachinesandapparatusforhot
spraying of metals or cermets
- Brazing or soldering machines and
apparatus :
8515 11 00 -- Soldering irons and guns u 9% 9% 18%
8515 19 00 -- Other u 9% 9% 18%
- Machines and apparatus for resistance
welding of metal:
8515 21 -- Fully or partly automatic:
8515 21 10 --- Automatic spot welding machinery u 9% 9% 18%
8515 21 20 --- Automatic butt welding machinery u 9% 9% 18%
8515 21 90 --- Other u 9% 9% 18%
8515 29 00 -- Other u 9% 9% 18%
- Machines and apparatus for arc
(including plasma arc) welding of
metals:
8515 31 00 -- Fully or partly automatic u 9% 9% 18%
8515 39 -- Other:

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8515 39 10 --- AC arc welding machinery u 9% 9% 18%
8515 39 20 --- Argon arc welding machinery u 9% 9% 18%
8515 39 90 --- Other u 9% 9% 18%
8515 80 - Other machines and apparatus :
8515 80 10 --- High-frequency plastic welding
machine
u 9% 9% 18%
8515 80 90 --- Other u 9% 9% 18%
8515 90 00 - Parts kg. 9% 9% 18%
8516 Electric instantaneous or storage
water heaters and immersion heaters;
electric space heating apparatus and
soil heating apparatus; electro-thermic
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
8516 10 00 - Electricinstantaneousorstoragewater
heaters and immersion heaters
u 9% 9% 18%
- Electric space heating apparatus and
electric soil heating apparatus :
8516 21 00 -- Storage heating radiators u 9% 9% 18%
8516 29 00 -- Other u 9% 9% 18%
- Electro-thermic hair-dressing or hand-
drying apparatus :
8516 31 00 -- Hair dryers u 9% 9% 18%
8516 32 00 -- Other hair-dressing apparatus u 9% 9% 18%
8516 33 00 -- Hand-drying apparatus u 9% 9% 18%
8516 40 00 - Electric smoothing irons u 9% 9% 18%
8516 50 00 - Microwave ovens u 9% 9% 18%
8516 60 00 - Other ovens; cookers, cooking plates,
boiling rings, grillers and roasters
u 9% 9% 18%
- Other electro-thermic appliances:
8516 71 00 -- Coffee or tea makers u 9% 9% 18%
8516 72 00 -- Toasters u 9% 9% 18%
8516 79 -- Other:
8516 79 10 --- Electro-thermic fluid heaters u 9% 9% 18%
8516 79 20 --- Electrical or electronic devices
for repelling insects (for example,
mosquitoes or other similar kind of
insects)
u 9% 9% 18%
8516 79 90 --- Other u 9% 9% 18%
8516 80 00 - Electric heating resistors u 9% 9% 18%
8516 90 00 - Parts kg. 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8517 Telephone sets, including telephones
for cellular networks or for other
wireless networks; other apparatus
for the transmission or reception of
voice, images or other data, including
apparatus for communication in a
wired or wireless network (such as a
local or wide area network), other than
transmission or reception apparatus
of heading 8443, 8525, 8527 or 8528
- Telephonesets,includingtelephonesfor
cellular networks or for other wireless
networks :
8517 11 -- Line telephone sets with cordless
handsets :
8517 11 10 --- Push button type u 9% 9% 18%
8517 11 90 --- Other u 9% 9% 18%
8517 12 -- Telephones for cellular networks or for
other wireless networks:
--- Telephones for cellular networks :
8517 12 11 ---- Mobile phones, other than push button
type
u 9% 9% 18%
8517 12 19 ---- Mobile phones, push button type u 9% 9% 18%
8517 12 90 --- Telephonesforotherwirelessnetworks u 9% 9% 18%
8517 18 - Other:
8517 18 10 --- Push button type u 9% 9% 18%
8517 18 90 --- Other u 9% 9% 18%
- Other apparatus for transmission or
reception of voice, images or other data,
includingapparatusforcommunication
in a wired or wireless network (such as
a local or wide area network) :
8517 61 00 -- Base stations u 9% 9% 18%
8517 62 -- Machines for the reception, conversion
and transmission or regeneration of
voice, images or other data, including
switching and routing apparatus :
8517 62 10 --- PLCC equipment u 9% 9% 18%
8517 62 20 --- Voice frequency telegraphy u 9% 9% 18%
8517 62 30 --- Modems (modulators-demodulators) u 9% 9% 18%
8517 62 40 --- High bit rate digital subscriber line
system (HDSL)
u 9% 9% 18%
8517 62 50 --- Digital loop carrier system (DLC) u 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8517 62 60 --- Synchronous digital hierarchy system
(SDH)
u 9% 9% 18%
8517 62 70 --- Multiplexers, statistical multiplexers u 9% 9% 18%
8517 62 90 --- Other u 9% 9% 18%
8517 69 --- Other:
8517 69 10 --- ISDN System u 9% 9% 18%
8517 69 20 --- ISDN terminal adaptor u 9% 9% 18%
8517 69 40 --- X 25 Pads u 9% 9% 18%
8517 69 50 --- Subscriber end equipment u 9% 9% 18%
8517 69 60 --- Set top boxes for gaining access to
internet
u 9% 9% 18%
8517 69 70 --- Attachments for telephones u 9% 9% 18%
8517 69 90 --- Other u 9% 9% 18%
8517 70 - Parts:
8517 70 10 -- Populated, loaded or stuffed printed
circuit boards
u 9% 9% 18%
8517 70 90 -- Other kg. 9% 9% 18%
8518 Microphones and stands therefor;
loudspeakers, whether or not mounted
in their enclosures; headphones and
earphones, whether or not combined
with a microphone, and sets consisting
of a microphone and one or more
loudspeakers; audio-frequency electric
amplifiers;electricsoundamplifiersets
8518 10 00 - Microphones and stands therefor u 9% 9% 18%
- Loudspeakers,whetherornotmounted
in their enclosures :
8518 21 00 -- Single loudspeakers, mounted in their
enclosures
u 9% 9% 18%
8518 22 00 -- Multiple loudspeakers, mounted in the
same enclosures
u 9% 9% 18%
8518 29 00 -- Other u 9% 9% 18%
8518 30 00 - Headphones and earphones, whether
or not combined with a micro phone,
andsetsconsistingofamicrophoneand
one or more loudspeakers
u 9% 9% 18%
8518 40 00 - Audio-frequency electric amplifiers u 9% 9% 18%
8518 50 00 - Electric sound amplifier sets u 9% 9% 18%
8518 90 00 - Parts u 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8519 Sound recording or reproducing
apparatus
8519 20 00 - Apparatusoperatedbycoins,banknotes,
bank cards, tokens or by other means
of payment
u 9% 9% 18%
8519 30 00 - Turntables (record-decks) u 9% 9% 18%
8519 50 00 - Telephone answering machines u 9% 9% 18%
- Other apparatus:
8519 81 00 -- Using magnetic, optical or semi-
conductor media
u 9% 9% 18%
8519 89 -- Other:
8519 89 10 --- Audio Compact disc player u 9% 9% 18%
8519 89 20 --- Compact disc changer including mini
disc player or laser disc player
u 9% 9% 18%
8519 89 30 --- Time Code recorder u 9% 9% 18%
8519 89 40 --- MP-3 player u 9% 9% 18%
8519 89 90 --- Others u 9% 9% 18%
8520 [***]
8521 Video recording or reproducing
apparatus,whetherornotincorporating
a video tuner
8521 10 - Magnetic tape-type:
--- Cassette tape-type:
8521 10 11 ---- Professional video tape recorders with
¾” or 1” tape
u 9% 9% 18%
8521 10 12 ---- Video recorders betacam or betacam
SPordigitalbetacamS-VHSordigital-S
u 9% 9% 18%
8521 10 19 ---- Other u 9% 9% 18%
--- Spool type:
¾” or 1” tape
u 9% 9% 18%
u 9% 9% 18%
8521 10 29 ---- Other u 9% 9% 18%
--- Other:
¾” or 1” tape solid state or otherwise
u 9% 9% 18%
u 9% 9% 18%
8521 10 99 --- Other u 9% 9% 18%
8521 90 - Other:
8521 90 10 --- Video duplicating system with master
and slave control
u 9% 9% 18%
8521 90 20 --- DVD player u 9% 9% 18%
8521 90 90 --- Other

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8522 Parts and accessories suitable for use
solely or principally with the apparatus
of heading 8519 or 8521
8522 10 00 - Pick-up cartridges kg. 9% 9% 18%
8522 90 00 - Other kg. 9% 9% 18%
8523 Discs, tapes, solid-state non-volatile
storage devices, “smart cards” and
other media for the recording of sound
or of other phenomena, whether or
not recorded, including matrices and
masters for the production of discs,
but excluding products of Chapter 37
- Magnetic media:
8523 21 00 -- Cards incorporating a magnetic stripe u 9% 9% 18%
8523 29 -- Other:
8523 29 10 --- Audio cassettes u 9% 9% 18%
8523 29 20 --- Video cassettes u 9% 9% 18%
8523 29 30 --- Video magnetic tape including those
in hubs and reels, rolls, pancakes and
jumbo rolls
u 9% 9% 18%
8523 29 40 --- ¾” and 1” video cassettes u 9% 9% 18%
8523 29 50 --- ½” video cassettes suitable to work
with betacam, betacam SP/M II and
VHS type VCR
u 9% 9% 18%
8523 29 60 --- Other video cassettes and tapes ¾” and
1” video cassettes
u 9% 9% 18%
8523 29 70 --- All kinds of Magnetic discs u 9% 9% 18%
8523 29 80 --- Cartridge tape u 9% 9% 18%
8523 29 90 --- Other u 9% 9% 18%
- Optical media:
8523 41 -- Unrecorded:
8523 41 10 --- Compact disc (Audio/video) u 9% 9% 18%
8523 41 20 --- Blank master discs (that is, substrate)
forproducingstamperforcompactdisc
u 9% 9% 18%
8523 41 30 --- Matrices for production of records;
prepared record blank
u 9% 9% 18%
8523 41 40 --- Cartridge tape u 9% 9% 18%
8523 41 50 --- ½” Video cassette suitable to work with
digital VCR
u 9% 9% 18%
8523 41 60 --- DVD u 9% 9% 18%
8523 41 90 --- Other u 9% 9% 18%
8523 49 -- Other:
8523 49 10 --- Compact disc (Audio) u 9% 9% 18%
8523 49 20 --- Compact disc (video) u 9% 9% 18%
8523 49 30 --- Stamper for CD audio, CD video and
CD-ROM
u 9% 9% 18%
8523 49 40 --- DVD u 9% 9% 18%

UTGST
IGST
(1) (2) (3) (4) (5) (6)
8523 49 50 --- Matrices for production of records;
prepared record blank
u 9% 9% 18%
8523 49 60 --- Cartridge tape u 9% 9% 18%
8523 49 70 --- ½” Videocassette suitable to work with
digital VCR
u 9% 9% 18%
8523 49 90 --- Other u 9% 9% 18%
- Semi-conductor media:
8523 51 00 -- Solid-statenon-volatilestoragedevices u 9% 9% 18%
8523 52 -- Smart Cards:
8523 52 10 --- SIM Cards u 9% 9% 18%
8523 52 20 --- Memory Cards u 9% 9% 18%
8523 52 90 --- Other u 9% 9% 18%
8523 59 -- Other:
8523 59 10 --- Proximity cards and tags u 9% 9% 18%
8523 59 90 --- Other u 9% 9% 18%
8523 80 - Other:
8523 80 10 --- Gramophone records u 9% 9% 18%
8523 80 20 --- Information technology software u 9% 9% 18%
8523 80 30 --- Audio-visualnewsoraudiovisualviews u 9% 9% 18%
8523 80 40 --- Children’s video films u 9% 9% 18%
8523 80 50 --- Video tapes of educational nature u 9% 9% 18%
8523 80 60 --- 2D/3D computer graphics u 9% 9% 18%
8523 80 90 --- Other u 9% 9% 18%
8524 [***]
8525 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
1
12% IGST/6% CGST/6%
SGST or UTGST : 8525 60
: Two-way radio (Walkie
talkie)usedbydefence,police
and paramilitary forces etc.
2
18% IGST/9% CGST/9%
SGST or UTGST : 8525
: Closed-circuit television
(CCTV), transmission
apparatus for radio-
broadcasting or television,
whether or not incorporating
receptionapparatusorsound
recording or reproducing
apparatus;televisioncameras,
digital cameras and video
camerarecorders[otherthan
two-wayradio(Walkietalkie)
used by defence, police and
paramilitary forces etc.]
8525 50 - Transmission apparatus:
8525 50 10 --- Radio broadcast transmitter u 9% 9% 18%
8525 50 20 --- TV broadcast transmitter u 9% 9% 18%

GST
TARIFF WITH GST RATE RECKONER
(SET OF 2 VOLUMES)
Author : Taxmann
Edition : 14th Edition
ISBN No : 9789390585267
Rs. 2995 | USD 103
Date of Publication : February 2021
Weight (Kgs) : 3.63
No. of papers : 3144
ORDER NOW
Description
Taxmann’s GST Tariff contains GST Tariff for Goods and Services. It provides HSN-wise
and SAC-wise Tariff of all the Goods and Services.
The Present Publication is the 14th Edition, authored by Taxmann’s Editorial Board, is
amended up to 1st February 2021, with the following noteworthy features:
 Taxmann’s series of Bestseller Books on GST Tariff
 Follows the six-sigma approach, to achieve the benchmark of ‘zero error’
The Present Publication is published in two volumes & divided into 6 divisions, which
are listed as follows:
 GST Tariff for Goods with HSN Code
 Rates Specified in other Acts
 GST Rate Reckoner for Goods/Commodity Index
 GST Tariff for Services
 Services Index
 GST Tariff Notifications (Rate of Tax and Exemptions)

Taxmann's GST Tariff with GST Rate Reckoner (Set of 2 Volumes)

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