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Certain changes in Goods Rate Notification from January 01, 2022 to align it with HS 2022
Background:
Earlier, the CBIC issued Notification No. 1/2017 Central Tax (Rate) dated June 28, 2017 (Goods Rate Notification) in order to notify the rates of GST on supply of goods.
Further, the new (seventh) edition of the Harmonized System (HS) nomenclature i.e., HS-2022, has come into force from January 01, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.
As India is a party to the HS convention, necessary changes were brought in accordingly, in GST through the below mentioned notification:
Notification:
The CBIC vide Notification No. 18/2021-Central Tax (Rate) dated December 28, 2021 has issued amendments in the Goods Rate Notification w.e.f. January 1, 2022, in the following manner:
| S.No. | Old HSN | Old entry | New HSN | New entry |
| Schedule I – 2.5% | ||||
| 2 | 0303, 0304, 0305, 0306, 0307, 0308 | All goods [other than fresh or chilled] and put up in unit container and,-
(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 |
0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods [other than fresh or chilled] and put up in unit container and,-
(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 |
| 9 | 0403 | Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa |
| 14 | 0410 | Edible products of animal origin, not elsewhere specified or included | 0410 | Insects and other edible products of animal origin, not elsewhere specified or included |
| 87 | 1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. | 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. |
| 107 | 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 other than cotton seed oil cake | 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake |
| 127 | 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. | 2518 | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered |
| 186A | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 3816 | Dolomite ramming mix |
| 186B | – | – | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel |
| 232 | 8419 19 | Solar water heater and system | 8419 12 | Solar water heater and system |
| 244 | 8802 | Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. | 8802 or 8806 | Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use |
| 245 | 8803 | Parts of goods of heading 8802 | 8807 | Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III) |
| 258 | 9405 | Kerosene pressure lantern | 9405 50 31 | Kerosene pressure lantern |
| Schedule III – 6% | ||||
| 15 | 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] | 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] |
| 25 | 1516 | Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
| 26 | 1517 | Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| 27 | 1518 | Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included |
| 28 | 1601 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products |
| 29 | 1602 | Other prepared or preserved meat, meat offal or blood | 1602 | Other prepared or preserved meat, meat offal, blood or insects |
| 41 | 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 2009 | Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. |
| 41A | – | – | 2009 89 90 | Tender coconut water put up in unit container and, –
(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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] |
| 49 | 2202 99 90 | Tender coconut water put up in unit container and,-
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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] |
omitted | omitted |
| 144 | 5703 | Carpets and other textile floor coverings, tufted, whether or not made up | 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up” shall be substituted; |
| 185A | 7419 99 30 | Brass Kerosene Pressure Stove | 7419 80 30 | Brass Kerosene Pressure Stove |
| 225 | 9405, 9405 50 31 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof |
| 236 | 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques | 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques |
| Schedule III – 9% | ||||
| 26A | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks | 2404 12 00 | Products containing nicotine and intended for inhalation without combustion |
| 26B | 2516 12 00 | Granite, other than blocks] | 2404 91 00, 2404 92 00, 2404 99 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation |
| 26C | 2601 | Iron ores and concentrates, including roasted iron pyrites. | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks |
| 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. | 2516 12 00 | Granite, other than blocks |
| 26E | 2603 | Copper ores and concentrates. | 2601 | Iron ores and concentrates, including roasted iron pyrites |
| 26F | 2604 | Nickel ores and concentrates. | 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. |
| 26G | 2605 | Cobalt ores and concentrates. | 2603 | Copper ores and concentrates |
| 26H | 2606 | Aluminium ores and concentrates. | 2604 | Nickel ores and concentrates |
| 26I | 2607 | Lead ores and concentrates. | 2605 | Cobalt ores and concentrates |
| 26J | 2608 | Zinc ores and concentrates. | 2606 | Aluminium ores and concentrates |
| 26K | 2609 | Tin ores and concentrates. | 2607 | Lead ores and concentrates |
| 26L | 2610 | Chromium ores and concentrates. | 2608 | Zinc ores and concentrates |
| 26M | – | – | 2609 | Tin ores and concentrates |
| 26N | – | – | 2610 | Chromium ores and concentrates |
| 41 | 30 | Nicotine polacrilex gum | omitted | omitted |
| 72 | 3603 | Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators | Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators | |
| 98A | – | – | 3827 | Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included |
| 190A | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like |
| 195 | 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) | 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) |
| 317B | 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps | 8414 | (Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] |
| 320 | 8419 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] | 8419 [other than 8419 12] | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] |
| 330 | 8438 | Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils | 8438 | Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils |
| 352 | 8462 | Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above | 8462 | Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above |
| 369C | – | – | 8485 | Machines for Additive Manufacturing |
| 382A | – | – | 8524 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens |
| 383 | 8525 | Closed-circuit television (CCTV), 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 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.] | 8525 or 8806 | Closed-circuit television (CCTV), 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 including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc. |
| 390 | 8539 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps | 8539 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Light-Emitting Diode (LED) Light Sources] |
| 392 | 8541 | Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals | 8541 | Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals |
| 398 | 8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | 8548 or 8549 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| 411H | 9013 | Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter | 9013 | Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter |
| 413A | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like | 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like |
| 438A | 9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] | 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] |
| 441A | 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries | 9508 | Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres |
| 449B | 9617 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners | 9617 | Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners |
| Schedule IV – 14% | ||||
| 15A | – | – | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion |
| 15B | – | – | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion |
| 176 | 8802 | Aircrafts for personal use | 8802 or 8806 | Aircrafts for personal use |
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”).
CGST (Rate) Notification: Notification No. 18/2021-Central Tax (Rate) Dated 28th December, 2021
IGST (Rate) Notification: Notification No. 18/2021-Integrated Tax (Rate) Dated 28th December, 2021
UTGST (Rate) Notification: Notification No. 18/2021-Union Territory Tax (Rate) Dated 28th December, 2021
Our comments:
Similar changes have been adopted in Custom Tariff Act, 1975 from January 01, 2022 so as to align the same with HS 2022 vide D.O.F.No.524/11/2021-STO(TU) dated December 20, 2021
The Letter can be accessed at: Harmonized System nomenclature, HS-2022 applicable from 01.01.2022
The HSN Amendments chapter wise can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2021/12/HSN-Amendments-Chapterwise-from-Jan-1-2022.pdf
Correlation of Customs Tariff between 2021-2022 can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/deptt_offcr/Guidance%20Document%20on%20Correlation%20of%20Customs%20Tariff%20between%202021%20and%202022.pdf
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