Changes in CGST Rate on Certain Goods WEF 01.10.2021

CBIC amended CGST Rate on certain goods with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 08/2021- Central Tax (Rate) | Dated: 30^th September, 2021.

Rate Changes in Goods

♦ Renewable Energy Devices

• Rate enhanced from 5% (Sch I -234) to 12% (Sch II-201A)

♦ Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.

• Rate enhanced from 12% ( II-122) to 18% (Sch. III‑ 153A)
• Same rate- 18% made applicable for all types of packing containers made of paper & paperboards, corrugated as well as noncorrugated boxes, cartons etc.

♦ GST rates enhanced from 12% to 18% on following items in Ch. 49

• Plans and drawings, & carbon copies (Heading 4906)
• Unused postage, revenue or similar stamps, stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips) (Heading 4907)
• Transfers (decalcomanias) (Heading 4908)
• Printed or illustrated postcards; printed cards (Heading 4909)
• Calendars of any kind, printed, including calendar blocks (Heading 4910)
• Other printed matter, including printed pictures and photographs (Heading 4911)

♦ Waste, parings or scrap, of plastics (3915)

• Rate increased from 5% (Sch I-187A) to 18% (Sch III-101A)

♦ Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 (Schedule III-447; Heading 9608)

• GSTRate-18%
• Description in the Entry amended; matched with Custom Tariff Heading description. Parts also now included. Earlier heading was “Fountain pens, stylograph pens and other pens”

♦ GST rates on supplies of goods in railway industry of Heading 8601 to 8608 enhanced from 12%( Sch. II -205A to F) to 18% (Sch.398Ato F)

• Rail locomotives, Other rail locomotives;
• Self-propelled railway or tramway coaches, vans and trucks
• Railway or tramway maintenance or service vehicles
• Railway or tramway passenger coaches, not self-propelled; luggage vans
• Railway or tramway goods vans and wagons, not self‑ propelled
  • Parts

♦ Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. ( Heading 2202)

• GST Rate enhanced from 12 % to 28%
• Specific entry inserted for carbonated beverages of fruit drinks

♦ Ores ( Iron, Manganese, Copper, Nickel, Cobalt, Aluminium, Lead, zinc, Tin, chromium) and their concentrates Headings 2601 to 2610)

• GST rate enhanced from 5%( Sch I 139 to 148) to 18% (Sch.III 26C to L)

♦ Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel

• GST Rate reduced from 12% to 5%

♦ GST rate on medicine Pembrolizumab (KEYTRUDA) used for treatment of cancer reduced from 12 % to 5%.

♦ GST rate on Biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel reduced from 12% to 5%.

♦ GST rate on Retro Fitment Kits for vehicles used by persons with disabilities reduced to 5%.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 08/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R. 693 (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E)., dated the 28th June, 2017, namely:-

In the said notification, –

(a) in Schedule I – 2.5%, –

(i) after S. No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“71A

1209

Tamarind seeds meant for any use other than sowing”;

(ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted;

(iii) after S. No. 186 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“186A

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel”;

(iv) S. No. 187A and the entries relating thereto shall be omitted;

(v) S. No. 234 and the entries relating thereto shall be omitted;

(vi) in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely: –

 

“(232) Pembrolizumab (Keytruda)”;

(vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely: –

” (3) Retro fitment kits for vehicles used by the disabled”;

(b) in Schedule II – 6%, –

(i) against S. No. 80A, in column (3), for the entry, the following entry shall be substituted, namely: –

“Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)”;

(ii) S. No. 122 and the entries relating thereto shall be omitted;

(iii) S. Nos. 127 to 132 and the entries relating thereto shall be omitted;

(iv) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“201A

84, 85 or 94

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.”;

(v) S. Nos. 205A to 205H and the entries relating thereto shall be omitted;

(vi) S. No. 232 and the entries relating thereto shall be omitted;

(c) in Schedule III – 9%, –

(i) after S. No. 26B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“26C	2601	Iron ores and concentrates, including roasted iron pyrites.
26D	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26E	2603	Copper ores and concentrates.
26F	2604	Nickel ores and concentrates.
26G	2605	Cobalt ores and concentrates.
26H	2606	Aluminium ores and concentrates.
26I	2607	Lead ores and concentrates.
26J	2608	Zinc ores and concentrates.
26K	2609	Tin ores and concentrates.
26L	2610	Chromium ores and concentrates.”;

(ii) after S. No. 101 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“101A

3915

Waste, Parings and Scrap, of Plastics.”;

(iii) for S. No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: –

“153A.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.”;

(iv) after S. No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“157A.	4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
157B.	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips).
157C.	4908	Transfers (decalcomanias).
157D.	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E.	4910	Calendars of any kind, printed, including calendar blocks.
157F.	4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.”;

(v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“398A	8601	Rail locomotives powered from an external source of electricity or by electric accumulators.
398B	8602	Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.
398C	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604.
398D	8604	Railway or tramway maintenance or service vehicles, whether or not   self-propelled  (for    example,   workshops,   cranes,    ballast tampers,   track   liners,  testing    coaches  and    track   inspection vehicles).
398E	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).
398F	8606	Railway or tramway goods vans and wagons, not self-propelled.
398G	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.
398H	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.”;

(vi) against S. No. 447, in column (3), for the entry, the entry “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.”, shall be substituted;

(d) in Schedule IV – 14%, –

(i) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“12B

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.”;

2. This notification shall come into force on the 1st day of October, 2021.

[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28^thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^thJune, 2017, and was last amended by notification No. 01/2021 – Central Tax (Rate), dated the 2^nd June, 2021,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 374(E), dated the 2^nd June, 2021.