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Classification of Goods and Services

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

Chapter 83

Print

Miscellaneous articles of base metal


NOTES :

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading 8302, the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

8301

Padlocks and locks (key, combination or electrically operated) , of base metal; clasps and frames with clasps, incorporating locks, of base metal ; keys for any of the foregoing articles , of base metal

8302

Base metal mountings , fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like ; base metal hat-racks , hat -pegs , brackets and similar fixtures; castors with mountings of base metal ; automatic door closers of base metal

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms , cash or deed boxes and the like , of base metal

8304

Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays , office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

8305

Fittings for loose -leaf binders or files , letter clips, letter corners, paper clips , indexing tags and similar office articles, of base metal ; staples in strips (for example, for offices, upholstery, packaging ), of base metal

8306

Bells , gongs and the like, non -electric, of base metal ; statuettes and other ornaments , of base metal ; photograph , picture or similar frames, of base metal; mirrors of base metal

8307

Flexible tubing of base metal, with or without fittings

8308

Clasps, frames with clasps, buckles, buckle- clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made uparticles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

8309

Stoppers, caps and lids (including crown corks , screw caps and pouring stoppers ), capsules for bottles, threaded bungs , bung covers, seals and other packing accessories , of base metal

8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405

8311

Wire, rods , tubes , plates , electrodes and similar products , of base metal or of metal carbides , coated or cored with flux material , of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides ; wire and rods, of agglomerated base metal powder , used for metal spraying

8
Oct
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M
T
W
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F
S
10 Oct

☑ Monthly | GSTR-7

GSTR-7 for the m/o Sep 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Sep 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Oct

☑ Monthly | GSTR-1

GSTR-1 for the m/o Sep 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Oct

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter July - Sep 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

18 Oct

☑ Quarterly | CMP-08

CMP-08 for Quarter July - Sep 2024 (For Composite Taxpayers - Rule 62).

20 Oct

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Oct

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Apr - Sep 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

28 Oct

☑ Monthly | GSTR-11

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

31 Oct

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Oct - Dec 2024 (Rule 61A)