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Classification of Goods and Services

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

Chapter 82

Print

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal


NOTES :

1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of:

(a) base metal;

(b) metal carbides or cermets;

(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or

(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.

3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.


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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)).