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Prakhar Softech Services Ltd.

ANY CHAPTER

S.No.	HSN Code	Particulars	CGST Rate	SGST Rate	Noti No. CT(Rate)	Date
1.	Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) ⁷[Vibhuti] (vi) Unbranded honey ¹[~~proposed GST Nil~~] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika (S.No.148 Sch.)	Ex	Ex	2/2017	28.06.2017
2.	²[Any chapter	Rosaries, prayer beads or Hawan samagri] (S.No.263A Sch. I)	2.5%	2.5%	27/2017	22.09.2017
3.	³[Any chapter	Biomass briquettes (S.No.264 Sch. I)] [This Entry Amendment by Noti. No.18/2018 (S.No.230) dated 26.07.2018 w.e.f. 27.07.2018]	2.5%	2.5%	34/2017	13.10.2017
4.	Any chapter	Biomass briquettes or solid bio fuel pellets (S.No.264 Sch. I) *[w.e.f. 27.07.2018]*	2.5%	2.5%	18/2018	26.07.2018
5.	⁵[Any chapter	Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software (S.No.243 Sch. II)]	6%	6%	41/2017	14.11.2017
6.	Any chapter	Goods which are not specified in Schedule I, II, IV, V or VI (S.No.453 Sch. III) (General Rate)	9%	9%	1/2017	28.06.2017
7.	¹⁰[Any chapter	Lottery] (S.No.228 Sch. IV)	14%	14%	1/2017	28.06.2017
8.	⁶[88 or Any other chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads] (S.No.243A Sch. I)	2.5%	2.5%	6/2018	25.01.2018
9.	⁶[Any chapter]	Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club] (S.No.229 Sch. IV)	14%	14%	6/2018	25.01.2018
10.	⁸[Any chapter]	Parts for manufacture of hearing aids] (S.No.151 Sch.)	Ex	Ex	7/2018	25.01.2018
11.	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71) (S.No.152 Sch.) *[w.e.f. 27.07.2018]*	Ex	Ex	19/2018	26.07.2018
12.	⁹[Any Chapter	Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause.] (S.No.153 Sch.) *[w.e.f. 01.01.2019]*	Ex	Ex	25/2018	31.12.2018

Deleted by Corrigendum Dated 12.07.2017

Inserted by Noti. No.27/2017 (S.No.71) dated 22.09.2017

Inserted by Noti. No.34/2017 (S.No.92) dated 13.10.2017

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

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

Inserted by Noti. No.06/2018 (S.No.177) dated 25-01-2018

Subs. by Noti. No.07/2018 (S.No.178) dated 25-01-2018 for "Vibhuti sold by religious institutions,"

Inserted by Noti. No.07/2018 (S.No.178) dated 25-01-2018

Inserted by Noti.No.25/2018 (S.No.323) dated 31.12.2018 w.e.f. 01.01.2019

10.

Subs. by Noti. No.1/2020-CT(Rate) (S.No.508) dated 21.02.2020 w.e.f. 01.03.2020 for "

"228.	⁴[Any chapter]	Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010"