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Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Notes
  1. This Chapter does not cover:
    • measure walking-sticks or the like (heading 9017);
    • firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
    • goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
  2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)5%I172
6602Walking-sticks,seats-sticks, Whips, riding-crops and the like5%I173
6603Parts, trimmings and accessories of articles of heading 6601 or 66025%I174
6602[* * *]Whips, riding-crops and the like5%I173
6602 00 00Walking-sticks including seat sticks5%I225A
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
Umbrella Nylon Cloth Panels with Straps and Chandwa
Umbrella panels of textile material do not fall under Chapter Heading 66.03 and must be classified under Chapter Heading 63.07. Karnataka Umbrella Manufacturers v Commissioner 1999 (108) ELT 216 (Tribunal)