GST Registration Guide to GST Chapter 14 | Get Enrolled Now

This Chapter 14 of GST Registration does not cover the following products which are to be classified in Section 14:

  • 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).
HSN CodeDescriptionRate (%)Effective Date
1401VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)5%01-07-17
14011000VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)BAMBOOS5%01-07-17
14012000VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)RATTANS5%01-07-17
140190OTHER5%01-07-17
14019010VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)OTHER : CANES5%01-07-17
14019090VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)OTHER : OTHER5%01-07-17
14020%01-07-17
14020000VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL?GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL0%01-07-17
1403VEGETABLE MATERIAL OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES0%01-07-17
14030010VEGETABLE MATERIAL OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES VEGETABLE MATERIAL OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN0%01-07-17
14030090VEGETABLE MATERIAL OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES VEGETABLE MATERIAL OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN0%01-07-17
1404VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED5%25/01/2018 15/11/2017
14041011VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : HENNA : HENNA LEAVES5%15-11-17
14041019VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : HENNA : HENNA POWDER5%15-11-17
14041020VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : RED SANDALWOOD POWDER5%15-11-17
14041030VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : SAFFLOWER (INCLUDING BASTARD SAFFRON)5%15-11-17
14041040VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : DYEING SUBSTANCES, EXCLUDING TURMERIC5%15-11-17
14041050VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : GALLNUTS5%15-11-17
14041061VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : MYROBALANS : AMLA (EMBELICA LINN)5%15-11-17
14041069VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : MYROBALANS : OTHER5%15-11-17
14041070VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : WATTLE BARK (MIMOSA BARK)5%15-11-17
14041090VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED RAW VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN DYEING OR TANNING : OTHER TANNING SUBSTANCES5%15-11-17
14042000VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED COTTON LINTERS5%15-11-17
140490OTHER5%15-11-17
14049010VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : BIDI WRAPPER LEAVES (TENDU)5%01-07-17
14049021VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : SOAP-NUTS : POWDER5%15-11-17
14049029VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : SOAP-NUTS : OTHER5%15-11-17
14049030VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : HARD SEEDS, PIPS, HULLS AND NUTS, OF A KIND USED PRIMARILY FOR CARVING5%15-11-17
14049040VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : BETEL LEAVESNil01-07-17
14049050VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : INDIAN KATHA18%01-07-17
14049060VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : COCONUT SHELL, UNWORKEDNil01-07-17
14049070VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : RUDRAKSHA SEEDS5%15-11-17
14049090VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED OTHER : OTHERNil01-07-17

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