| Chapter Heading | Description | Rate of GST | Schedule | Sr.No |
|---|---|---|---|---|
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 12% | II | 142 |
| 5702 | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs | 12% | II | 143 |
| 5703 | Carpets and other textile floor coverings, tufted, whether or not made up | 12% | II | 144 |
| 5704 | Carpets and other textile floor coverings, tufted, whether or not made up | 12% | II | 145 |
| 5705 | Coir mats, matting, floor covering | 5% | I | 219 |
| 5702 | Coir mats, matting, floor covering | 5% | I | 219<sup>1</sup> |
| 5702 | Coir mats, matting, floor covering and handloom durries | 5% | I | 219<sup>2</sup> |
| 5703 | Coir mats, matting, floor covering | 5% | I | 219<sup>1</sup> |
| 5703 | Coir mats, matting, floor covering and handloom durries | 5% | I | 219<sup>2</sup> |
| 5705 | Coir mats, matting, floor covering | 5% | I | 219<sup>1</sup> |
| 5705 | Coir mats, matting, floor covering and handloom durries | 5% | I | 219<sup>2</sup> |
| 5705 | Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom | 12% | II | 146 |
| 5705 | Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom [except the items covered in 219 in Schedule I.] | 12% | II | 146<sup>3</sup> |
| Description | Notification |
|---|---|
| Exemption from Registration - Small Taxpayers having turnover below threshold limit | Notification No. 10/2019-C.T., dated 7-3-2019 |
| Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme | Notification No. 8/2017-C.T., dated 27-6-2017 |
| Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme | Notification 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 CSD | Notification 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 Exporter | Notification No. 40/2017-CT. (Rate), dated 23-10-2017 |
| Concessional GST on Supply of Scientific and technical equipment to research institutions | Notification No. 45/2017-C.T. (Rate), dated 14-11-2017 |
| Concessional GST on Specified Handicraft | Notification No. 21/2018-C.T. (Rate), dated 26-7-2018 |
