GST Rates

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Silencer assembly for tractors and parts thereof

Clutch assembly and its parts thereof for tractors

Steering wheels and its parts thereof for tractor

Hydraulic and its parts thereof for tractors

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

Permanent transfer of Intellectual Property (IP) right

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under subsection 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019 Explanation. For the purpose of this entry,– (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.

Goods which are not specified in Schedule I, II, IV, V or VI

Panmasala

All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured

CaffeinatedBeverages

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice

Unmanufacturedtobacco; tobacco refuse [other than tobacco leaves]

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Othermanufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

Newpneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cyclerickshaws; [rear tractor tyres; and of a kind used on aircraft]