Taxmann's GST Tariff with GST Rate Reckoner

Page 1


1.287

ORES, SLAG AND ASH

Tariff Item Description of goods

(1) (2) (3)(4)(5)(6)

2601 11-- Non-agglomerated:

Iron ore lumps (60% Fe or more)

2601 11 11----60% Fe or more but below 62% Fekg.9%9%18%

2601 11 12----62% Fe or more but below 65% Fekg.9%9%18%

2601 11 19----65% Fe and above

Iron ore lumps (below 60% Fe, including black iron ore containing up to 10% Mn)

2601 11 21----below 55% Fe

kg.9%9%18%

kg.9%9%18%

2601 11 22----55% Fe or more but below 58% Fekg.9%9%18%

2601 11 29----58% Fe or more but below 60% Fekg.9%9%18%

Iron ore fines (62% Fe or more)

2601 11 31----62% Fe or more but below 65% Fekg.9%9%18%

2601 11 39----65% Fe and above

Iron ore Fines (below 62% Fe)

2601 11 41----below 55% Fe

kg.9%9%18%

kg.9%9%18%

2601 11 42----55% Fe or more but below 58% Fekg.9%9%18%

2601 11 43----58% Fe or more but below 60% Fekg.9%9%18%

2601 11 49----60% Fe or more but below 62% Fekg.9%9%18%

2601 11 50---Iron ore concentrates

2601 11 90---Others

2601 12-- Agglomerated:

2601 12 10---Iron ore pellets

2601 12 90 ---Other

2601 20 00-Roasted iron pyrites

2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight

2602 00- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight:

2602 00 10---Manganese ore (46% or more)

kg.9%9%18%

kg.9%9%18%

kg.9%9%18%

kg.9%9%18%

kg.9%9%18%

18% IGST/9% CGST/9%

SGST or UTGST : 2602 : Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight

kg.9%9%18%

Tariff Item

2602 00 20---Manganese ore (44% or more but below 46%)

kg.9%9%18%

2602 00 30---Manganese ore (40% or more but below 44%) kg.9%9%18%

2602 00 40---Manganese ore (35% or more but below 40%)

kg.9%9%18%

2602 00 50---Manganese ore (30% or more but below 35%) kg.9%9%18%

2602 00 60---Ferruginous (10% or more but below 30%) kg.9%9%18%

2602 00 70---Manganese ore sinters, agglomeratedkg.9%9%18%

2602 00 90---Other kg.9%9%18%

2603 00 00Copper ores and concentrates

2604 00 00Nickel ores and concentrates

2605 00 00Cobalt ores and concentrates

2606 Aluminium ores and concentrates

2606 00- Aluminium ores and concentrates:

18% IGST/9% CGST/9%

SGST or UTGST : 2603 : Copper ores and concentrates kg.9%9%18%

18% IGST/9% CGST/9%

SGST or UTGST : 2604 : Nickel ores and concentrates kg.9%9%18%

18% IGST/9% CGST/9%

SGST or UTGST : 2605 : Cobalt ores and concentrates kg.9%9%18%

18% IGST/9% CGST/9%

SGST or UTGST : 2606 : Aluminium ores and concentrates

2606 00 10---Bauxite (natural), not calcined kg.9%9%18%

2606 00 20---Bauxite (natural), calcined kg.9%9%18%

2606 00 90--- Other aluminium ores and concentrateskg.9%9%18%

2607 00 00Lead ores and concentrates

2608 00 00Zinc ores and concentrates

18% IGST/9% CGST/9%

SGST or UTGST : 2607 : Lead ores and concentrates kg.9%9%18%

18% IGST/9% CGST/9%

SGST or UTGST : 2608 :

Zinc ores and concentrates

kg.9%9%18%

1.291

Tariff Item

ORES, SLAG AND ASH

Description of goods

UTGST

(1) (2) (3)(4)(5)(6) lated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag

2619 00- Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel :

2619 00 10---Converted slag (scull) of blast furnacekg.9%9%18%

2619 00 90---Other kg.9%9%18%

2620 Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds

- Containing mainly zinc:

2620 11 00--Hard zinc spelter

2620 19-- Other :

2620 19 10---Zinc dross

18% IGST/9% CGST/9% SGST or UTGST : 2620 : Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds

kg.9%9%18%

kg.9%9%18%

2620 19 90---Other kg.9%9%18%

- Containing mainly lead:

2620 21 00--Leaded gasoline sludges and leaded anti-knock compound sludges

2620 29-- Other :

2620 29 10---Lead dross

kg.9%9%18%

kg.9%9%18%

2620 29 90---Other kg.9%9%18%

2620 30- Containing mainly copper:

2620 30 10---Brass dross

kg.9%9%18%

2620 30 90---Other kg.9%9%18%

2620 40- Containing mainly aluminium :

2620 40 10---Aluminium dross

2620 40 90---Other

2620 60 00-Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

- Other :

2620 91 00-- Containing antimony, beryllium, cadmium, chromium or their mixtures

kg.9%9%18%

kg.9% 9%18%

kg.9%9%18%

kg.9%9%18%

Tariff Item

2620 99 00--Other

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

5% IGST/2.5% CGST/2.5%

SGST or UTGST : 2621 : Fly ash

18% IGST/9% CGST/9% SGST or UTGST : 2621 :

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]

2621 10 00-Ash and residues from the incineration of municipal waste

2621 90 00-Other

OTHER RATES

Nil IGST/Nil CGST/Nil SGST or UTGST :Uranium Ore Concentrate

RATE OF TAX AND EXEMPTION NOTIFICATIONS FOR GOODS

1.CGST/IGST/SGST or UTGST Rate Schedule for Goods.—Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 1/2017-Integrated Tax (Rate), dated 28-62017/Notification No. 1/2017-Union Territory Tax (Rate), dated 28-6-2017

2. List of CGST/IGST/SGST or UTGST exempt goods (Nil rated goods). Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Union Territory Tax (Rate), dated 28-6-2017

3.Concessional CGST/IGST/SGST or UTGST rate for supplies of goods to specified petroleum and other explorations and productions under various Schemes.—Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017

4.Refund of 50% of CGST/IGST/SGST or UTGST on Supplies of Goods to Canteen Stores Department (CSD) under Ministry of Defence.—Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017/ Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017

5.Exemption to Supplies of Goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and Supplies of Goods by CSD/Unit Run Canteens to authorised customers.—Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017/

1. Rate for ‘Fly ash’ is 5% IGST/2.5% CGST/2.5% SGST or UTGST.

1.295

Name of Product

Copper concentrate

ORES, SLAG AND ASH Ch. 26

Heading No.

Copper concentrate, Rich manufactured out of oxide ore of copper

Ilmenite

Citation

2603 CCE v. Hindustan Copper Ltd. 2007 (216) ELT 34 (CESTAT) - confirmed in 2015 (326) ELT A182 (SC)

2603

Hindustan Copper Ltd. v. CCE 2001 (135) ELT 1342 (CEGAT)

2614 00 20 V.V. Minerals v. CC 2016 (332) ELT 888 (CESTAT)

LD Slag arising in bulk in Steel Plants2619

Molybdenum Ore/Concentrate Roasted

Silliminite and Garnet

Vanadium Sludge

Zinc ash

CBE&C Circular No. 553/49/2000-CX, dated 18-10-2000

2613 Star Industries v. CCE 2015 (324) ELT 656 (SC)

Chapter 26 Indian Rare Earths Ltd. v. CCE 2016 (338) ELT 274 (CESTAT)

2620 Indian Aluminium Co. Ltd. v. CCE 1999 (109) ELT 280 (CEGAT)

Sub-heading 2620 00 MSL Industries Ltd. v. CCE 2003 (155) ELT 492 (CEGAT)

Zinc waste 2602 Zenith Birla (I) Ltd. v. CCE 2007 (216) ELT 547 (CESTAT)

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