Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

Click here to download the notification

Amends Notification No. 01/2017-Central Tax (Rate)


 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 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 thereto shall be omitted; 

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- “

132AA 

5007 

Woven fabrics of silk or of silk waste. 

132AB 

5111 

Woven fabrics of carded wool or of carded fine animal hair. 

132AC 

5112 

Woven fabrics of combed wool or of combed fine animal hair. 

132AD 

5113 

Woven fabrics of coarse animal hair or of horse hair. 

132AE 

5208 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2. 

132AF 

5209 

Woven fabrics of cotton, containing 85% 

or more by weight of cotton, weighing more than 200g/m2 

132AG 

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. 

132AH 

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. 

132AI 

5212 

Other 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 up for retail sale. 

132BB 

5402 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 

132BC 

5403 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 

132BD 

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 5mm

132BE 

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. 

132BF 

5406 

Man-made filament yarn (other than sewing thread), put up for retail sale. 

132BG 

5407 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. 

132BH 

5408 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from 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. 

132CE 

5505 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 

132CF 

5506 

Synthetic staple fibres, carded, combed or otherwise processed for spinning. 

132CG 

5507 

Artificial staple fibres, carded, combed or otherwise processed for spinning. 

132CH 

5508 

Sewing thread of man-made staple fibres, whether or not put up for retail sale. 

132CI 

5509 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 

132CJ 

5510 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 

132CK 

5511 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 

132CL 

5512 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 

132CM 

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. 

132CN 

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. 

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 impregnated, coated or sheathed with rubber or plastics.” shall be substituted; 

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- 

139A 

5608 

Knotted netting of twine, cordage or rope; made up of fishing nets and other made up nets, of textile materials.”; 

(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

146A 

5801 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.”; 

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

“151A 

5806 

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”; 

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.” shall be substituted; 

(xiii) against S.No. 155, in column (3), for the entry, the entry “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.” shall be substituted; 

(xiv) 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 thread, other than those of heading 6001. 

168C 

6003 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. 

168D 

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. 

168E 

6005 

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. 

168F 

6006 

Other knitted or crocheted fabrics.”; 


(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, knitted or crocheted.” shall be substituted; 

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing accessories, not knitted or crocheted.” shall be substituted; 

(xix) S.No. 171 and the entries relating thereto shall be omitted; 

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“171A1 

6301 

Blankets and travelling rugs. 

171A2 

6302 

Bed linen, table linen, toilet linen and kitchen linen. 

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 

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. 


171A9 

6309 

Worn clothing and other worn articles. 

171A10 

6310 

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 

171A11 

64 

Footwear of sale value not exceeding Rs.1000 per pair.” 


c. in Schedule III – 9%, - 

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted. 

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated. 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was 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, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated the 27th October, 2021.

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