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Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Notes
Throughout this Schedule:
  • (a) "wool" means the natural fibre grown by sheep or lambs;
  • (b) "fine animal hair" means the hair of alpaca, ilama, vicuna, (including camel dromedary), yak, Angora, Tibetan, Kashmir or similar goats (hut not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat:
  • (c) "coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511).
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool5%I204
5105 Music, printed or in manuscript, whether or not bound or illustrated5%I204
5106 to 5110Yarn of wool or of animal hair 12%II127
5111 to 5113Woven fabrics of wool or of animal hair12%II201A<sup>1</sup>
5102Fine or coarse animal hair, not carded or combed0%-127
5101 Wool, not carded or combed0%-126
5103 Waste of wool or of fine or coarse animal hair0%-128
50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets0%-130A<sup>1</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 0 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. 32017-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
Salwar Suit
The Hon'ble Authority for Advance Ruling in In Re: RmKV Fabrics Pvt. Ltd. 2019 (23) G.S.T.L. 337 (AAR-GST), ruled as under for different type of Salwar Suits. o Model 1 Salwar/Chudidar sets supplied by the Applicant, Both Top and Bottom not stitched consisting of three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and the pieces are merel o cut into fabrics from bales/than, is classifiable as fabric Chapter 50 to 55 depending on the material, o Model 2 Salwar/Chudidar sets supplied by the Applicant, Top semi-stitched and bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has already been partially cut into Heading 6211 42/6211 43/6211 49 depending on the material. o Model 3 Salwar/Chudidar sets supplied by the Applicant, Top stitched but bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top fully stitched is classifiable as made up 'des under Tariff Heading 6211 42/6211 43/6211 49 depending on the material. Model 4 Salwar/Chudidar sets supplied by the Applicant, Top Neck-worked, Both To and Bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has neck portion cut and design worked into it is classifiable as made up articles under Tariff Heading 6211 42/6211 43/6211 49 depending on the material.