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This notification shall come into force on the 1st day of January, 2022, unless otherwise stated.
November, 24th 2021

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 14/2021-Central Tax (Rate)

New Delhi, the 18th November, 2021


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th
June, 2017, namely:-

In the said notification, -

a. in Schedule I – 2.5%, -

(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222,

223, 224, 224A and 225 and the entries relating thereto shall be omitted;

b. in Schedule II – 6%, -

(i) S.No. 132A and the entries relating thereto shall be omitted;

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely:-

“132AA 5007 Woven fabrics of silk or of silk waste.
132AB 5111 Woven fabrics of carded wool or of
132AC 5112 carded fine animal hair.
132AD 5113 Woven fabrics of combed wool or of
132AE 5208 combed fine animal hair.
Woven fabrics of coarse animal hair or of
132AF 5209 horse hair.
Woven fabrics of cotton, containing 85%
or more by weight of cotton, weighing
not more than 200g/m2.
Woven fabrics of cotton, containing 85%
132AG 5210 or more by weight of cotton, weighing
more than 200g/m2.
132AH 5211 Woven fabrics of cotton, containing less
than 85% by weight of cotton, mixed
132AI 5212 mainly or solely with man-made fibres,
132AJ 5309 weighing not more than 200g/m2.
132AK 5310 Woven fabrics of cotton, containing less
132AL 5311 than 85% by weight of cotton, mixed
mainly or solely with man-made fibres,
weighing more than 200g/m2.
Other woven fabrics of cotton.
Woven fabrics of flax.
Woven fabrics of jute or of other textile
bast fibres of heading 5303.
Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn.”;

(iii) S.No. 132B and the entries relating thereto shall be omitted;

(iv) after S.No. 132B and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely:-

“132BA 5401 Sewing thread of man-made filaments,
132BB 5402 whether or not put up for retail sale.
132BC 5403 Synthetic filament yarn (other than
132BD 5404 sewing thread), not put up for retail sale,
including synthetic monofilament of less
than 67 decitex.
Artificial filament yarn (other than
sewing thread), not put up for retail sale,
including artificial monofilament of less
than 67 decitex.
Synthetic monofilament of 67 decitex or
more and of which no cross-sectional
dimension exceeds 1 mm; strip and the
like (for example, artificial straw) of
synthetic textile materials of an apparent
132BE 5405 width not exceeding 5 mm.
Artificial monofilament of 67 decitex or
132BF 5406 more and of which no cross-sectional
132BG 5407 dimension exceeds 1 mm; strip and the
132BH 5408 like (for example, artificial straw) of
artificial textile materials of an apparent
width not exceeding 5 mm.
Man-made filament yarn (other than
sewing thread), put up for retail sale.
Woven fabrics of synthetic filament yarn,
including woven fabrics obtained from
materials of heading 5404.
Woven fabrics of artificial filament yarn,
including woven fabrics obtained from
materials of heading 5405.”;

(v) S.No. 132C and the entries relating thereto shall be omitted;

(vi) after S.No. 132C and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely:-

“132CA 5501 Synthetic filament tow.
132CB 5502 Artificial filament tow
132CC 5503 Synthetic staple fibres, not carded,
combed or otherwise processed for
132CD 5504 spinning.
Artificial staple fibres, not carded,
132CE 5505 combed or otherwise processed for
132CF 5506 spinning.
132CG 5507 Waste (including noils, yarn waste and
132CH 5508 garnetted stock) of man-made fibres.
Synthetic staple fibres, carded, combed or
otherwise processed for spinning.
Artificial staple fibres, carded, combed or
otherwise processed for spinning.
Sewing thread of man-made staple fibres,
whether or not put up for retail sale.
132CI 5509 Yarn (other than sewing thread) of
132CJ 5510 synthetic staple fibres, not put up for
132CK 5511 retail sale.
132CL 5512 Yarn (other than sewing thread) of
132CM 5513 artificial staple fibres, not put up for retail
sale.
132CN 5514 Yarn (other than sewing thread) of man-
made staple fibres, put up for retail sale.
132CO 5515 Woven fabrics of synthetic staple fibres,
132CP 5516 containing 85% or more by weight of
synthetic staple fibres.
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of
such fibres, mixed mainly or solely with
cotton, of a weight not exceeding 170
g/m2.
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of
such fibres, mixed mainly or solely with
cotton, of a weight exceeding 170 g/m2.
Other woven fabrics of synthetic staple
fibres.
Woven fabrics of artificial staple fibres.”;

(vii) S.No. 132D and the entries relating thereto shall be omitted;

(viii) against S.No. 139, in column (3), for the entry, the entry “Twine, cordage, ropes and
cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or
plastics.” shall be substituted;

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-

“139A 5608 Knotted netting of twine, cordage or rope;
made up of fishing nets and other made
up nets, of textile materials.”;
(x) after S.No. 146 and the entries relating thereto, the following serial number and entries
shall be inserted, namely:-

“146A 5801 Woven pile fabrics and chenille fabrics,
other than fabrics of heading 5802 or
5806.”;

(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-

“151A 5806 Narrow woven fabrics, other than goods
of heading 5807; narrow fabrics
consisting of warp without weft
assembled by means of an adhesive
(bolducs).”;

(xii) against S.No. 154, in column (3), for the entry, the entry “Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar
articles.” shall be substituted;

(xiii) against S.No. 155, in column (3), for the entry, the entry “Woven fabrics of metal thread
and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for
similar purposes, not elsewhere specified or included.” shall be substituted;

(xiv) against S.No. 156, in column (3), for the entry, the entry “Embroidery in the piece, in
strips or in motifs.” shall be substituted;

(xv) against S.No. 168, in column (3), for the words “this Chapter”, the word and the figure
“Chapter 59” shall be substituted;

(xvi) after S. No. 168 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely:-

“168A 6001 Pile fabrics, including “long pile” fabrics
168B 6002 and terry fabrics, knitted or crocheted.
Knitted or crocheted fabrics of a width
not exceeding 30 cm, containing by
weight 5% or more of elastomeric yarn or
rubber thread, other than those of heading
6001.
168C 6003 Knitted or crocheted fabrics of a width
168D 6004 not exceeding 30 cm, other than those of
168E 6005 heading 6001 or 6002.
168F 6006 Knitted or crocheted fabrics of a width
exceeding 30 cm, containing by weight
5% or more of elastomeric yarn or rubber
thread, other than those of heading 6001.
Warp knit fabrics (including those made
on galloon knitting machines), other than
those of headings 6001 to 6004.
Other knitted or crocheted fabrics.”;

(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and clothing
accessories, knitted or crocheted.” shall be substituted;

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and clothing
accessories, not knitted or crocheted.” shall be substituted;

(xix) S.No. 171 and the entries relating thereto shall be omitted;

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely:-

“171A1 6301 Blankets and travelling rugs.
171A2 6302 Bed linen, table linen, toilet linen and
171A3 6303 kitchen linen.
171A4 6304 Curtains (including drapes) and interior
171A5 6305 blinds; curtain or bed valances.
171A6 6306 Other furnishing articles, excluding those
of heading 9404.
171A7 6307 Sacks and bags, of a kind used for the
171A8 6308 packing of goods.
Tarpaulins, awnings and sunblinds; tents;
sails for boats, sailboards or landcraft;
camping goods.
Other made up articles, including dress
patterns.
Sets, consisting of woven fabric and yarn,
171A9 6309 whether or not with accessories, for
171A10 6310 making up into rugs, tapestries,
embroidered table cloths or serviettes, or
171A11 64 similar textile articles, put up in packings
for retail sale.
Worn clothing and other worn articles.
Used or new rags, scrap, twine, cordage,
rope and cables and worn out articles of
twine, cordage, rope or cables, of textile
materials.
Footwear of sale value not exceeding
Rs.1000 per pair.”

c. in Schedule III – 9%, -

(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.

2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated.

[F.No.190354/206/2021-TRU]

(Gaurav Singh)
Deputy Secretary to the Government of India

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June,
2017, and was last amended vide notification No. 13/2021 – Central Tax (Rate), dated the 27th October, 2021,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 763(E), dated
the 27th October, 2021.

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