Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes
This Chapter does not cover the following products which are to be classified in Section XI:
  • vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
  • Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
  • Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).
  • GST Rates of Goods
    Chapter HeadingDescriptionRate of GSTScheduleSr.No
    1401Vegetable materials of a example, bam kind used primarily for plaiting (for boos, rattans, reeds, rushes, osier, raffia, cleaned. 1404 [other bleached or dyed cereal straw, and lime bark)5%I77
    1404Mehendi paste in cones5%I78A<sup>2</sup>
    3305Mehendi paste in cones5%I78A<sup>2</sup>
    1404 90 10Bidi wrapper leaves (tendu)5%I4
    1404 90 50Indian Katha5%I5
    [1404 [other than 1404 90 10]Vegetable products not elsewhere s pecified or included such as an 1404 90 10 14 cotton linters. Cotton linters, Soap nuts, Hard seeds, pips, hulls and , 04 90 40, 1404 90 nuts. of a kind used primarily for cary ing, coconut shell. unwrke, 50] Rudraksha seeds [other than bidi wrapper leaves (tends), o betedl leaves, Indian katha]5%I78
    [1404 [other than 1404 90 40]Vegetable products not elsewhere s pecified or included such as an 1404 90 10 14 cotton linters. Cotton linters, Soap nuts, Hard seeds, pips, hulls and , 04 90 40, 1404 90 nuts. of a kind used primarily for cary ing, coconut shell. unwrke, 50] Rudraksha seeds [other than bidi wrapper leaves (tends), o betedl leaves, Indian katha]5%I78
    [1404 [other than 1404 90 50]Vegetable products not elsewhere s pecified or included such as an 1404 90 10 14 cotton linters. Cotton linters, Soap nuts, Hard seeds, pips, hulls and , 04 90 40, 1404 90 nuts. of a kind used primarily for cary ing, coconut shell. unwrke, 50] Rudraksha seeds [other than bidi wrapper leaves (tends), o betedl leaves, Indian katha]5%I78
    [1404 [other than 1404 90 60]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]5%I78<sup>1</sup>
    [1404 [other than 1404 90 10]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]5%I78<sup>1</sup>
    [1404 [other than 1404 90 40]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]5%I78<sup>1</sup>
    [1404 [other than 1404 90 50]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]5%I78<sup>1</sup>
    1401Sal leaves, siali leaves, sisal leaves, sabai grass0%-92A<sup>3</sup>
    1404 90 40Betel leaves0%-93
    1404 90 60Coconut shell, unworked0%-93A<sup>4</sup>
    1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks0%-93B<sup>5</sup>
    Other Exemptions
    DescriptionNotification
    Exemption from Registration - Small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
    Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
    Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
    Scheme to Pay GST @6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
    Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
    Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
    Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
    United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
    Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
    Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
    Departmental Clarifications / Case Law
    Henna powder; Shikakai powder sold in unit packaging with labels indicating its use for the hair are properly classifiable under Heading 33.05 and not under Chapter 14. Mayuri Henna Herbal Pvt. Ltd. v Commissioner 2012 (281) ELT 118 (Tri.-Del.); Henna Export Corporation v Collector 1993 (67) ELT 907 (Tribunal). This judgment was maintained by Hon'ble Supreme Court.
    Masala pudis, Amla pudi, Dudhi pudi, Brahmi pudi, Mehndi pudi etc. containing amla powder, mehndi leaves powder as main ingredients as well as different other ingredients also and packed and sold to household buyers to prepare hair oil are classifiable under Chapter 14 and not under Heading 33.05, Commissioner v M.M. Kambhatwala 2010 (255) ELT 588 (Tri.-Ahmd.). This Judgment was maintained by Hon'ble Supreme Court.
    Shigekai Powder
    is nothing but soap nut powder hence classifiable under Chapter 14 and not under heading 33.05. SRK Products v Commissioner 2007 (213) ELT 34 (Tri.-Bang.). This judgment was affirmed by Hon'ble Supreme Court.
    Sabai Grass (a kind of grass used for making of rope, baskets, etc.)
    Sabai grass is used as plaiting material and is classifiable tinder heading 1401 and attracts 5', GST. C.B.L & C Circular F. No. 332/2/2017-TRU, dated 7-12-2017
    Ropes/baskets made up of Sabai Grass
    Articles of plaiting material, including baskets, fall under HS code 4602<br>Prior to 22-9-2017, plaiting material, including baskets attracted 12% GST.<br>With effect from 22-9-2017, plaiting material, including baskets attract 5% GST. [Notification No 27/2017-Central Tax (Rate)]