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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 09

Print

Coffee, tea, mate and spices


NOTES :

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a) mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

SUPPLEMENTARY NOTES :

(1)Heading 0901 includes coffee in powder form.

(2) "Spice" means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.

(3)The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as "masalas".


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13 Nov

☑ Monthly | GSTR-5

GSTR-5 for the m/o Oct 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Oct 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Oct 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Nov

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Oct 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Oct 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Nov

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Oct 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Nov

☑ Monthly | GSTR-11

GSTR-11 for the m/o Oct 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).