GST Notifications (Rate) / Compensation Cess, Updated As On
Updated schedule of CGST rates on goods, as on 31.03.2021 For ease of reference only The GST rates on certain goods have under gone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. Requests have been received for publishing a consolidated rate schedule incorporating all the changes. According, this document has been prepared indicating updated rate schedules prescribed vide notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017, notification No.2/2017-Central Tax (Rate) dated 28th June, 2017 and notification No.1/2017- Compensation Cess (Rate) dated 28th June, 2017 as on 31.03.2021 This document is only for ease of reference and relevant notification will only have legal authority. 1. CGST rates on goods as on 31.3.2021 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time]. Schedule I – 2.5% S. Chapter / Description of Goods Rate No. Heading / Sub-heading / Tariff item (1) (2) (3) (4) 1. 0202, 0203, All goods [other than fresh or chilled] and put up in 2.5% 0204, 0205, unit container and,- 0206, 0207, (a) bearing a registered brand name; or 0208, 0209, (b) bearing a brand name on which an actionable claim or 0210 enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 2. 0303, 0304, All goods [other than fresh or chilled] and put up in 2.5% 0305, 0306, unit container and,- 0307, 0308 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE 3.
[Show full text]