Article summarises the following changes in GST Rates wef 01.01.2022

Textile sector rate changes (goods) applicable from 01.01.2022 (Notification No. 14/2021-CT (Rate) dt. 18.11.2021

Textile sector rate changes (services) applicable from 01.01.2022 (Notification No. 15/2021-CT (Rate) dt. 18.11.2021

Footwear sector rate changes (goods) applicable from 01.01.2022 (Notification No. 14/2021-CT (Rate) dt. 18.11.2021

Government sector rate changes (services) applicable from 01.01.2022 (Notification No. 15 & 16/2021-CT (Rate) dt. 18.11.2021

E-commerce sector rate changes (services) applicable from 01.01.2022 (Notification No. 16 & 17/2021-CT (Rate) dt. 18.11.2021

A.TEXTILE SECTOR

Textile sector rate changes (goods) applicable from 01.01.2022 (Notification No. 14/2021-CT (Rate) dt. 18.11.2021
Sr. No. HSN Description Old rate New rate
1 5007 Woven fabrics of silk or of silk waste 5% 12%
2 5111 Woven fabrics of carded wool or of carded fine animal hair 5% 12%
3 5112 Woven fabrics of combed wool or of combed fine animal hair 5% 12%
4 5113 Woven fabrics of coarse animal hair or of horse hair 5% 12%
5 5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2 5% 12%
6 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2 5% 12%
7 5210 Woven 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 5% 12%
8 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2 5% 12%
9 5212 Other woven fabrics of cotton 5% 12%
10 5309 Woven fabrics of flax 5% 12%
11 5310 Woven fabrics of jute or of other textile bast fibres of heading 5303 5% 12%
12 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn 5% 12%
13 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex 12% /18% 12%
14 5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex 12% /18% 12%
15 5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm 12% /18% 12%
16 5405 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm 12% /18% 12%
17 5406 Man-made filament yarn (other than sewing thread), put up for retail sale 12% /18% 12%
18 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 5% 12%
19 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 5% 12%
20 5501 Synthetic filament tow 18% 12%
21 5502 Artificial filament tow 18% 12%
22 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning 18% 12%
23 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning 18% 12%
24 5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres 18% 12%
25 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning 18% 12%
26 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning 18% 12%
27 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres 5% 12%
28 5513 Woven 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 5% 12%
29 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 5% 12%
30 5515 Other woven fabrics of synthetic staple fibres 5% 12%
31 5516 Woven fabrics of artificial staple fibres 5% 12%
32 5607 Jute twine, coir cordage or ropes 5% 12%
33 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5% 12%
34 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 5% 12%
35 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5% 12%
36 5808 Saree fall 5% 12%
37 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 5% 12%
38 6001 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted 5% 12%
39 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 5% 12%
40 6003 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 5% 12%
41 6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 5% 12%
42 6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 5% 12%
43 6006 Other knitted or crocheted fabrics 5% 12%
44 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5% 12%
45 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5% 12%
46 6301 Blankets and travelling rugs not exceeding Rs. 1000 per piece 5% 12%
47 6302 Bed linen, table linen, toilet linen and kitchen linen not exceeding Rs. 1000 per piece 5% 12%
48 6303 Curtains (including drapes) and interior blinds; curtain or bed valances not exceeding Rs. 1000 per piece 5% 12%
49 6304 Other furnishing articles, excluding those of heading 9404 not exceeding Rs. 1000 per piece 5% 12%
50 6305 Sacks and bags, of a kind used for the packing of goods not exceeding Rs. 1000 per piece 5% 12%
51 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods not exceeding Rs. 1000 per piece 5% 12%
52 6307 Other made up articles, including dress patterns not exceeding Rs. 1000 per piece 5% 12%
53 6308 Sets, 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 not exceeding Rs. 1000 per piece 5% 12%
54 6309 Worn clothing and other worn articles; rags 5% 12%
55 6310 Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials not exceeding Rs. 1000 per piece 5% 12%

Textile sector rate changes (services) applicable from 01.01.2022 (Notification No. 15/2021-CT (Rate) dt. 18.11.2021
Sr. No. SAC Description Old rate New rate
1 9988 Job Work by way of Dyeing and Printing of Textile and Textile Products for registered principal 5% 12%

Summary of Important Changes in GST Rate Applicable From 01.01.2022

B. FOOTWEAR SECTOR

Footwear sector rate changes (goods) applicable from 01.01.2022 (Notification No. 14/2021-CT (Rate) dt. 18.11.2021
Sr. No. HSN Description Old rate New rate
1 64 Footwear of sale value not exceeding Rs. 1000 per pair 5% 12%

C. GOVERNMENT SECTOR

Government sector rate changes (services) applicable from 01.01.2022 (Notification No. 15 & 16/2021-CT (Rate) dt. 18.11.2021
Sr. No. SAC Description Old rate New rate
1 9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –

(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(b) canal, dam or other irrigation works;

(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.

12% 18%
2 9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, {other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.

12% 18%
3 9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 1 & 2) to the Governmental Authority or a Government Entity. 12% 18%
4 9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Governmental Authority or a Government Entity. 5% 18%
5 9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 4) to the Governmental Authority or a Government Entity. 5% 18%
6 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 18%
7 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 18%

D. E-COMMERCE SECTOR

E-commerce sector rate changes (services) applicable from 01.01.2022 (Notification No. 16 & 17/2021-CT (Rate) dt. 18.11.2021
Sr. No. SAC Description Old rate New rate
1 9964 Transport of passengers, with or without accompanied belongings, by – (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than airconditioned stage carriage;

if such services are supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017.

Nil 5%
2 9964 Service of transportation of passengers, with or without accompanied belongings, by— (e) metered cabs or auto rickshaws (including erickshaws) if such services are supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017. Nil 5%
3 9964 Tax on the services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle, omnibus or any other motor vehicle shall be paid by the electronic commerce operator. NA NA
4 9963 Tax on the supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises (i.e. declared tariff above INR 7,500/day) shall be paid by the electronic commerce operator. NA NA

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