| Changes in GST Rates – Textile and Footwear Industries from 1st January 2022 |
| The GST Council’s 45th meeting was held on September 17, 2021, in Lucknow, the GST Council has inter-alia made the recommendations relating to changes in GST rates to mitigate inverted duty structure. Following Notification has been issued in respect of the same. Notification: CBIC vide Notification No. 14/2021- Central Tax (Rate) dated November 18, 2021,amended Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017,W.E.F. January 1, 2022. |
| HSN/SAC Code | Description of Product | Current Rate till 31-12-2021 (%) | New Rate W.E.F. 01-10-2021 (%) |
| 998821 | Job work in relation services by way of dyeing or printing of the said textile and textile products | 5 | 12 |
| 5007 | Woven fabrics of silk or of silk waste | 5 | 12 |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair. | 5 | 12 |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair | 5 | 12 |
| 5113 | Woven fabrics of coarse animal hair or of horsehair. | 5 | 12 |
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. | 5 | 12 |
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2. | 5 | 12 |
| 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2. | 5 | 12 |
| 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2. | 5 | 12 |
| 5212 | Other woven fabrics of cotton. | 5 | 12 |
| 5309 | Woven fabrics of flax | 5 | 12 |
| 5310 | Woven fabrics of jute or of other textile bast fibres of heading 5303 | 5 | 12 |
| 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. | 5 | 12 |
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | 5 | 12 |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | 18 | 12 |
| 5403 | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. | 18 | 12 |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. | 18 | 12 |
| 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. | 18 | 12 |
| 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale. | 18 | 12 |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. | 5 | 12 |
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. | 5 | 12 |
| 5501 | Synthetic filament tow | 18 | 12 |
| 5502 | Artificial filament tow | 18 | 12 |
| 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning. | 18 | 12 |
| 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning. | 18 | 12 |
| 5505 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres | 18 | 12 |
| 5506 | Synthetic staple fibres, carded, combed or otherwise processed for spinning. | 18 | 12 |
| 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning. | 18 | 12 |
| 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale. | 5 | 12 |
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. | 5 | 12 |
| 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. | 5 | 12 |
| 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. | 5 | 12 |
| 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. | 5 | 12 |
| 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight, not exceeding 170 g/m2. | 5 | 12 |
| 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. | 5 | 12 |
| 5515 | Other woven fabrics of synthetic staple fibres. | 5 | 12 |
| 5516 | Woven fabrics of artificial staple fibres. | 5 | 12 |
| 5607 | Jute twine, coir cordage or ropes | 5 | 12 |
| 5608 | Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials. | 5 | 12 |
| 5801 | Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. | 5 | 12 |
| 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). | 5 | 12 |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles including saree fall | 5 | 12 |
| 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included | 5 | 12 |
| 5810 | Embroidery in the piece, in strips or in motifs | 5 | 12 |
| 6001 | Pile fabrics, including ―long pile‖ fabrics and terry fabrics, knitted or crocheted. | 5 | 12 |
| 6002 | Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. | 5 | 12 |
| 6003 | Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. | 5 | 12 |
| 6004 | Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001. | 5 | 12 |
| 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. | 5 | 12 |
| 6006 | Other knitted or crocheted fabrics. | 5 | 12 |
| 61 | Article of apparel and clothing accessories, knitted or crocheted (Sales value Rs. 1000 above & below is removed) | 5 | 12 |
| 62 | Article of apparel and clothing accessories, not knitted or crocheted (Sales value Rs. 1000 above & below is removed) | 5 | 12 |
| 6301 | Blankets and travelling rugs. | 5 | 12 |
| 6302 | Bed linen, table linen, toilet linen and kitchen linen. | 5 | 12 |
| 6303 | Curtains (including drapes) and interior blinds; curtain or bed valances. | 5 | 12 |
| 6304 | Other furnishing articles, excluding those of heading 9404. | 5 | 12 |
| 6305 | Sacks and bags, of a kind used for the packing of goods. | 5 | 12 |
| 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. | 5 | 12 |
| 6307 | Other made up articles, including dress patterns. | 5 | 12 |
| 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. | 5 | 12 |
| 6309 | Worn clothing and other worn articles. | 5 | 12 |
| 6310 | Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. | 5 | 12 |
| 64 | Footwear of sale value not exceeding Rs.1000 per pair. | 5 | 12 |
| Disclaimer: The purpose of this blog is for educational purposes and should not be construed as professional advice. Views expressed herein are the personal views of the author. Government or judicial authorities may or may not subscribe to the views expressed herein. The author of the blog is not liable for any implications arising out of actions taken based on the views expressed herein. |
