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Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. - Prescribes CGST @ 6% on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 59, 60, 63, 64 w.e.f. 1.1.2022

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..... ct, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 , namely:- In the said notification, - a. in Schedule I 2.5%, - (i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, - (i) S.No. 132A and the entries relating th .....

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..... woven fabrics of cotton. 132AJ 5309 Woven fabrics of flax. 132AK 5310 Woven fabrics of jute or of other textile bast fibres of heading 5303. 132AL 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. ; (iii) S.No. 132B and the entries relating thereto shall be omitted; (iv) after S.No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- 132BA 5401 Sewing thread of man-made filaments, whether or not put .....

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..... materials of heading 5405. ; (v) S.No. 132C and the entries relating thereto shall be omitted; (vi) after S.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- 132CA 5501 Synthetic filament tow. 132CB 5502 Artificial filament tow 132CC 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 132CD 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning. .....

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..... 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/m 2 . 132CO 5515 Other woven fabrics of synthetic staple fibres. 132CP 5516 Woven fabrics of artificial staple fibres. ; (vii) S.No. 132D and the entries relating thereto shall be omitted; (viii) against S.No. 139, in column (3), for the entry, the entry Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not mpregnated, coated or sheathed with rubber or plastics. shall be substituted; .....

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..... against S.No. 156, in column (3), for the entry, the entry Embroidery in the piece, in strips or in motifs. shall be substituted; (xv) against S.No. 168, in column (3), for the words this Chapter , the word and the figure Chapter 59 shall be substituted; (xvi) after S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 168A 6001 Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted. 168B 6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber threa .....

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..... 171A3 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 171A4 6304 Other furnishing articles, excluding those of heading 9404. 171A5 6305 Sacks and bags, of a kind used for the packing of goods. 171A6 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 171A7 6307 Other made up articles, including dress patterns. 171A8 6308 .....

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