Changes in GST rate on textile, footwear, etc. to mitigate inverted duty structure

S. No.

Woven fabrics of silk or of silk waste

207.

Woven fabrics of cotton

216.

Woven fabrics of other vegetable textile fibres, paper yarn

Woven fabrics of manmade textile materials

218.

Jute twine, coir cordage or ropes

218C

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

all goods

219AA

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

Saree fall

220.

Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai

Knitted or crocheted fabrics All goods

222.

223.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece

224.

63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece

Worn clothing and other worn articles; rags

225.

Footwear of sale value not exceeding ₹ 1000 per pair

S. No.

Sewing thread of manmade filaments, whether or not put up for retail sale

132B

5402, 5403, 5404,5405,5406

Synthetic or artificial filament yarns

132C

Yarn of manmade staple fibres.

171.

63 [other than 6309]

Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [other than Worn clothing and other worn articles; rags]

S. No.

5402, 5404, 5406

All goods other than synthetic filament yarns

160.

5403, 5405, 5406

Synthetic or artificial filament tow

162.

5503, 5504, 5506, 5507

Waste of manmade fibres

S. No.

Woven fabrics of silk or of silk waste.

132AB

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

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

132AD

Woven fabrics of coarse animal hair or of horse hair.

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

132AF

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m².

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

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.

Other woven fabrics of cotton.

132AJ

Woven fabrics of jute or of other textile bast fibres of heading 5303.

132AL

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.;

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

132BB

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

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

132BD

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

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

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

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

132BH

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.;

Synthetic filament tow.

132CB

Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

132CD

Artificial staple fibres, not carded, combed or otherwise processed for spinning.

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

132CF

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

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

132CH

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

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

132CJ

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

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

132CL

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

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.

132CO

Woven fabrics of artificial staple fibres.;

139A

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

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

151A

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

Pile fabrics, including ―long pile‖ fabrics and terry fabrics, knitted or crocheted.

168B

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.

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

168D

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.

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

168F

Blankets and travelling rugs.

171A2

Curtains (including drapes) and interior blinds; curtain or bed valances.

171A4

Other furnishing articles, excluding those of heading 9404.

Sacks and bags, of a kind used for the packing of goods.

171A6

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards

or landcraft; camping goods.

Other made up articles, including dress patterns.

171A8

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.

Worn clothing and other worn articles.

171A10

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

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

S. No.

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics other than jute twine, coir cordage or ropes

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics

154.

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles other than saree fall

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles

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; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal

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

156.

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal

Embroidery in the piece, in strips or in motifs

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

Textile products and articles, for technical uses, specified in Note 7 to  Chapter 59 ; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles