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Prakhar Softech Services Ltd.

CHAPTER - 63

OTHER MADE UP TEXTILE ARTICLES, SETS, WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

 
S.No.
HSN Code
Particulars
CGST Rate
SGST Rate
Noti No. CT(Rate)
Date
1.
63
Indian National Flag (S.No.133 Sch.)
Ex
Ex
28.06.2017
1A.
6301
Blankets and travelling rugs. (S.No.171A1 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1B.
6302
Bed linen, table linen, toilet linen and kitchen linen. (S.No.171A2 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1C.
6303
Curtains (including drapes) and interior blinds; curtain or bed valances. (S.No.171A3 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1D.
6304
Other furnishing articles, excluding those of heading 9404. (S.No.171A4 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1E.
6305
Sacks and bags, of a kind used for the packing of goods. (S.No.171A5 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1F.
6306
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. (S.No.171A6 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1G.
6307
Other made up articles, including dress patterns. (S.No.171A7 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1H.
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. (S.No.171A8 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1I.
6309
Worn clothing and other worn articles. (S.No.171A9 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
1J.
6310
Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. (S.No.171A10 Sch. II)

Inserted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Superseded by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022

6%
6%
18.11.2021
2.
1[63 [other than 6305 32 00, 6305 33 00, 6309]
Other made up textile articles, sets, of sale value not exceeding Rs.1000 per piece] (S.No.224 Sch.I) w.e.f. 15.11.2017
2.5%
2.5%
14.11.2017
3.
3[63 [other than 6309

Other made up textile articles, sets of sale value exceeding Rs.1000 per piece [other than Worn clothing and other worn articles; rags]] (S.No.171 Sch.II)

[Entry deleted by Noti. No.14/2021 (S.No.697) dated 18.11.2021 w.e.f. 01.01.2022 and further Restored by Noti. No.21/2021 (S.No.710) dated 31.12.2021 w.e.f. 01.01.2022]

6%
6%
28.06.2017
4.
6[3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated,  of a kind used for packing of goods] (S.No.80AA Sch.II) w.e.f. 01.10.2019

[Entry deleted by Noti. No.27/2019 (S.No.495) dated 30.12.2019 w.e.f. 01.01.2020]

6%
6%
30.09.2019
5.
7[3923 or 6305
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated,  of a kind used for packing of goods] (S.No.163B Sch.III) w.e.f. 01.01.2020.
9%
9%
30.12.2019
6.
5[6305 32 00

Flexible intermediate bulk containers] (S.No.171A Sch.II) w.e.f. 01.01.2019

[Entry deleted by Noti. No.27/2019 (S.No.495) dated 30.12.2019 w.e.f. 01.01.2020]

6%
6%
31.12.2018
7.
7[6305 32 00
Flexible intermediate bulk containers] (S.No.163C Sch.III) w.e.f. 01.01.2020.
9%
9%
30.12.2019
8.
2[4[6309 or 6310]
Worn clothing and other worn articles; rags (S.No.224A Sch.I)]
2.5%
2.5%
28.06.2017
 

6305 Sacks and bags of a kind used for the packing of goods includes

Jute hessian bags, Jute sacking sacks, Jute wool sacks, bags or other textile material.

 
1.
Inserted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 and further Subs. by Noti. No.24/2018-Central Tax (Rate) (S.No.322) dated 31.12.2018 w.e.f. 01.01.2019 for "63 [other than 6309"again further Subs. by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019 for "63 [other than 6305 32 00, 6309"
2.

Subs. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 for "

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs.1000 per piece"

3.

Subs. by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017 for "

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece"

4.
Subs. by Noti. No.06/2018 (S.No.177) dated 25-01-2018 for "6309"
5.
Inserted by Noti. No.24/2018 (S.No.322) dated 31.12.2018 w.e.f. 01.01.2019
6.
Inserted by Noti. No.14/2019 (S.No.423) dated 30.09.2019 w.e.f. 01.10.2019
7.
Inserted by Noti. No.27/2019 (S.No.495) dated 30.12.2019 w.e.f. 01.01.2020
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