Headings in chapter 14 and their GST
| HSN | Description | GST |
|---|
| 1401 | Vegetable 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)4 tariff items | 0% or 5% |
| 1402 | 1 tariff item | 18% |
| 1403 | Vegetable 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 bundles2 tariff items | 18% |
| 1404 | Vegetable products not elsewhere specified or included20 tariff items | 0% or 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 14 covers
Chapter 14 of the tariff is "Vegetable plaiting materials; vegetable products not elsewhere specified or included". It has 4 four-digit headings and 27 eight-digit tariff items, such as 1401 (Vegetable materials of a kind used primarily for plaiting), 1402 (), 1403 (Vegetable material of a kind used primarily in brooms or in).
GST rates in chapter 14
Most of its tariff items are taxed at 5%. By tariff item: 17 at 5%, 3 at 18%. For 7 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 14 goods?
Most of its tariff items are taxed at 5%. Of the 27 eight-digit codes in chapter 14, 17 at 5%, 3 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 1401?
Heading 1401 is "Vegetable 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)". GST: 0% or 5%.