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]

Spark-ignitionreciprocating or rotary internal combustion piston engine [other than aircraft engines

Compression-ignition internal combustion piston engines (diesel orsemi-diesel engines)

Partssuitable for use solely or principally with the engines of heading 8407 or 8408

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]

Air-conditioning machines, comprising a motor-driven fan and elements forchanging the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Dish washing machines, household [8422 11 00] and other [8422 19 00]

Electric accumulators, including separators therefor, whether or not rectangular (includingsquare) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks

Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) andcut-outs of a kind used in conjunction with such engines

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recordingor reproducing apparatus [other than computer monitors not exceeding 32 inches , set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches

Road tractors for semi-trailers of engine capacity more than 1800 cc]

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]

Motorcars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]

Motorvehicles for the transport of goods [other than Refrigerated motor vehicles]

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Bodies(including cabs), for the motor vehicles of headings 8701 to 8705

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

Motorcycles (including mopeds) and cycles fitted with anauxiliary motor, with or without side-cars; side-cars

Parts and accessories of vehicles of heading 8711

Aircrafts for personal use

Aircrafts for personal use