24

Goods and Services Tax (GST)

Excise Duties

E-1

TABLE NO. 1

EFFECTIVE RATES OF EXCISE DUTIES, GST ON MAN-MADE STAPLE FIBRES

(Rs. Per Kg.)

Effective Dates

Cellulosic

Fibres

Modal Fibres

(%)

Polyester

Fibre (%)

Acrylic

Fibre (%)

Polypropylene

Fibre (%)

Others

(%)

Nylon

Staple (%)

Spandex

Fibre (%)

From

To

07-07-09 26-02-10 8.24 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 10.30 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-03-12 10.30 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 12.36 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5

30-06-17

01-07-17 Onwards - GST 18.0 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct. 17.

12.0 12.0 12.0 12.0 12.0 12.0 12.0

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TABLE NO. 2

EFFECTIVE RATES OF EXCISE DUTIES, GST ON NYLON FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

30 D

30 D &

above

but

below

35 D

35 D &

above

but

below

75 D

75 D &

above

but

below

80 D

80 D &

above

but

below

90 D

90 D &

above

but

below

100 D

Above

100 D

but

below

110 D

110 D &

above

but

below

150 D

150 D &

above

but not

above

250 D

250 D &

above

but not

above

400 D

400 D &

above

but not

above

750 D

Above

750 D

From To

07-07-09 26-02-10 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-03-12 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0

30-06-17

18.0 18.018.018.018.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct. 17.

12.0 12.0 12.012.012.012.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0

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TABLE NO. 3

EFFECTIVE RATES OF EXCISE DUTIES, GST ON POLYESTER FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

30 D

30 D &

above

but

below

75 D

75 D &

above

but

below

100 D

100 D &

above

but

below

150 D

150 D &

above

but

below

290 D

290 D &

above

but

below

350 D

350 D &

above

but

below

550 D

Above

550 D

but

below

750 D

Above

750 D

From To

07-07-09 28-02-10 Adv % 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-02-12 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 Adv % 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0

30-06-17

18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct. 17.

12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0

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TABLE NO. 4

EX-DUTY, GST ON POLYPROPYLENE FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

30 D

30 D & above

but below 75 D

75 D & above but

below 100 D

100 D & above but not

above 750 D

Above

750 D

Monofilament

Yarn

From To

07-07-09 28-02-10 Adv % 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 Adv % 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-03-12 Adv % 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 Adv % 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0

30-05-17

18.0 18.0 18.0 18.018.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct. 17.

12.0 12.0 12.0 12.0 12.012.0

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TABLE NO. 5

EFFECTIVE RATES OF EXCISE DUTIES, GST ON OTHER SYNTHETIC FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

30 D

30 D & above

but below 75 D

75 D & above but

below 100 D

100 D & above but not

above 150 D

150 D & above but not

above 750 D

Above

750 D

From To

07-07-09 28-02-10 Adv % 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 Adv % 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-03-12 Adv % 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 Adv % 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 Adv % 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 30-06-17 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct.17

12.0 12.0 12.0 12.0 12.0 12.0

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TABLE NO. 6

EFFECTIVE RATES OF EXCISE DUTIES, GST ON VISCOSE FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

75 D

75 D &

above

but below

100 D

Above 100 D

but below

120 D

120 D &

above but

below

150 D

150 D &

above but

below

350 D

350 D &

above but

not above

1100 D

Above

1100 D

From To

07-07-09 28-02-10 Adv % 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-02-12 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 Adv% 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 30-06-17 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct.17

18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0

E-7

TABLE NO. 7

EFFECTIVE RATES OF EXCISE DUTIES, GST ON ACETATE / CUPRAMMONIUM FILAMENT YARN

(Rs. Per Kg.)

Effective Dates

Below

75 D

75 D & above

but below

100 D

Above 100 D

but below

120 D

120 D &

above but

below

150 D

150 D &

above but

below

350 D

350 D &

above but

not above

1100 D

Above

1100 D

From To

07-07-09 28-02-10 Adv % 8.24 8.24 8.24 8.24 8.24 8.24 8.24 8.24

01-03-10 28-02-11 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

01-03-11 16-03-12 Adv % 10.30 10.30 10.30 10.30 10.30 10.30 10.30 10.30

17-03-12 29-02-13 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-13 10-07-14 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

11-07-14 28-02-15 Adv % 12.36 12.36 12.36 12.36 12.36 12.36 12.36 12.36

01-03-15 29-02-16 Adv % 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-03-16 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

01-07-17 & onwards 18.0

30-06-17

18.0 18.0 18.0 18.0 18.0 18.0 18.0

Reduced GST Rate

Recommended by the GST

Council as per Meeting of

GST Council on 6th Oct.17

12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0

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TABLE NO. 8

EFFECTIVE RATES OF EXCISE DUTIES, GST ON RAW MATERIALS

CAPROLACTAM

(%)

Effective Dates

Caprolactam when used for

textile yarn (upto 225 D)

Caprolactam when used for nylon

tyre yarn/cord (above 225 D)

From To

28-02-99 07-07-04 16.00

08-07-04 28-02-07 16.32

01-03-07 06-12-08 12.36

07-12-08 28-02-10 8.24

01-03-10 28-02-11 10.30

01-03-10 16-03-12 10.30

17-03-12 29-02-13 12.36

01-03-13 10-07-14 12.36

11-07-14 28-02-15 12.36

01-03-15 29-02-16 12.5

01-03-16

12.5

01-07-17 & onwards 18.0

30-06-17

D.M.T.

(%)

Effective Dates Caprolactam when used for

textile yarn (upto 225 D)

Caprolactam when used for nylon

tyre yarn/cord (above 225 D)

From To

28-02-99 07-07-04 16.00

08-07-04 28-02-06 16.32

01-03-06 28-02-07 8.16

01-03-07 06-12-08 8.24

07-12-08 06-07-09 4.12

07-07-09 28-02-10 8.24

01-03-10 28-02-11 10.30

01-03-11 16-03-12 10.30

17-03-12 29-02-13 12.36

01-03-13 10-07-14 12.36

11-07-14 28-02-15

12.36

01-03-15 29-02-16

12.5

01-03-16

12.5

01-07-17 & onwards

18.0

30-06-17

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ACRYLONITRILE

(%)

Effective Dates

Rate of Excise Duty, GST

From To

01-03-97 27-02-99 5

28-02-99 07-07-04 5

08-07-04 28-02-06 16.32

01-03-06 28-02-07 8.16

01-03-07 06-12-08 8.24

07-12-08 06-07-09 4.12

07-07-09 28-02-10 8.24

01-03-10 28-02-11 10.30

01-03-11 16-03-12 10.30

17-03-12 29-02-13 12.36

01-03-13 10-07-14

12.36

11-07-14 28-02-15

12.36

01-03-15 29-02-16

12.5

01-03-16

12.5

01-07-17& onwards

18.0

30-06-17

M. E. G.

(%)

Effective Dates

Rate of Excise Duty, GST

From To

01-03-97 27-02-99 18.00

28-02-99 07-07-04 16.00

08-07-04 28-02-06 16.32

01-03-06 28-02-07 12.24

01-03-07 06-12-08 12.36

07-12-08 28-02-10 8.24

01-03-10 28-02-11 10.30

01-03-11 16-03-12 10.30

17-03-12 29-02-13 12.36

01-03-13 10-07-14 12.36

11-07-14 28-02-15

12.36

01-03-15 29-02-16

12.5

01-03-16

12.5

01-07-17 & onwards

18.0

30-06-17

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P. T. A.

(%)

Effective Dates

Rate of Excise Duty, GST

From

To

01-03-93

28-02-94 Rs. 15.00 per kg.

01-03-94

28-02-97 20.00

01-03-97

27-02-99 18.00

28-02-99

07-07-04 16.00

08-07-04

28-02-06 16.32

01-03-06

28-02-07 8.16

01-03-07

06-12-08 8.24

07-12-08

06-07-09 4.12

07-07-09

28-02-10 8.24

01-03-10 28-02-11 10.30

01-03-11 16-03-12 10.30

17-03-12 29-02-13 12.36

01-03-13 10-07-14 12.36

11-07-14 28-02-15

12.36

01-03-15 29-02-16

12.5

01-03-16

12.5

RAYON GRADE WOOD PULP

(%)

Effective Dates

Rate of Excise Duty, GST

From To

17-03-85 28-02-86 12

01-03-86 28-02-10 Nil

01-03-10 28-02-11 Nil

01-03-11 16-03-12 Nil

17-03-12 29-02-13 Nil

01-03-13

10-07-14

Nil

11-07-14 28-02-15

Nil

01-03-15 29-02-16 Nil

01-03-16 Nil

01-07-17 & onwards

18.0

30-06-17

01-07-17 & onwards Nil

30-06-17

E-11

TABLE NO. 9

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBERS / YARNS 2022-23

( Effective from 01-07-2017 )

I. RAW MATERIALS

(%)

Tariff No. Description

GST

29261000 Acrylonitrile 18.0

2917.12

2921.22

Adipic Acid & Hexamethylene Diamine

2902.20 Benzene

29337100 Caprolactam

29173700 D. M. T.

2901.22 Propylene

2901.21 Ethylene

290122 Polypropylene

29053100 M. E. G.

29173930 P. T. A.

2902.43 Paraxylene

4701.00 Rayon Grade Woodpulp Nil

2807.00 Sulphuric Acid

2823.00 Titanium Dioxide

3403.19 Spin Finish (Textile)

7901.00 Zinc

2815.00 Caustic Soda (Lye)

3906.20 Acrylic Chips

3908.00 Polyamide Chips

3908.10 Nylon Chips

3907.60 Polyester Chips

3902.10 Polypropylene Chips

2707.40 Raw Naphtha

2915.21 Acetic Acid

2905.11 Methanol

8444.00

Machine for extruding drawing texturising and

cutting man-made fibre & spinnerettes (all types)

8.00

18.0

( Effective from 01-07-2017 )

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBRES / YARNS 2022-23 (Contd.)

Revised GST

12.0

Nil

12.0

Revised GST

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBRES / YARNS 2022-23 (Contd.)

Revised GST Rates

12.0

( Effective from 01-07-2017 )

Revised GST Rates

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBRES / YARNS 2022-23 (Contd.)

( Effective from 01-07-2017 )

Revised GST Rates

12.0

GST Rates

18.0

GST Rates

18.0

GST Rates

18.0

( Effective from 01-07-2017 )

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBRES / YARNS 2022-23 (Contd.)

Revised GST

Rates

12.0

GST Rates

12.0

18.0

( Effective from 01-07-2017 )

EFFECTIVE GST RATES ON RAW MATERIALS,

UTILITIES AND MAN-MANDE FIBRES / YARNS 2022-23 (Contd.)

GST Rates

5% 18%

All goods of sale value

not exceeding

Rs. 1000 per piece

All goods of sale value

exceeding

Rs. 1000 per piece

Taxes subsumed under GST

• Central Excise Duty

• State VAT / Central Sales Tax

• Service Tax

• Additional Customs Duty (CVD)

• Special Additional Duty (SAD)

• Local Body Tax / Octroi and Entry Tax

• State and Central Cesses

• Special Additional Duty (SAD)

• Local Body Tax / Octroi and Entry Tax

• State and Central Cesses

GST RATES FOR WOOL

GST Rates from 01-07-17 HS Code No.

Nil

5%

5101, 02, 03

5%

0

GST RATES FOR WOOL

HS Code No.

GST Rates from 01-07-17

Nil

Rs. 1000 Per Piece

5%

12%

Rs. 1000 Per Piece

which does not exceed Rs. 1000 Per Piece

d. Acrylic Blanket which exceeds Rs. 1000 Per Piece

5%

12%

5%

0

KEY HIGHLIGHTS OF THE UNION BUDGET 2022-23

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