S. No.

Chapter / Heading / Subheading / Tariff item

Description of goods

Earlier GST rate approved by the GST Council

Revised  GST Rate approved by the GST Council

1.  

0506, 0507 90

Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, etc.

5%

0%

2.  

0801

Cashew nut

12%

5%

3.  

0801

Cashew nut in shell

12%

5%  [under reverse charge]

4.  

0806

Raisin

12%

5%

5.  

1104

Cereal grains hulled

5%

0%

6.  

1702

Palmyra jaggery

18%

0%

7.  

20 

[All goods]

Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly

18%/12%

12%

8.  

2103, 2103 00, 2103 90 90

Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces

18%

12%

9.  

2103 90 10, 2103 90 30, 2103 90 40

Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings

28%

18%

10.  

2106

Bari made of pulses including mungodi

18%

12%

11.  

2201 90 10

Ice and snow

12%

5%

12.  

2501

Salt, all types

5%

0%

13.  

27

Bio gas

12%

5%

14.  

28

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

12%

0%

15.  

30

Insulin

12%

5%

16.  

29, 30, 3302

(i) Menthol and menthol crystals,

(ii) Peppermint (Mentha Oil),

(iii) Fractionated / de-terpenated mentha oil (DTMO), 

(iv) De-mentholised oil (DMO),

(v) Spearmint oil,

(vi) Mentha piperita oil

18%

12%

17.  

3304 20 00

Kajal [other than kajal pencil sticks]

28%

Nil

18.  

3304 20 00

Kajal pencil sticks

28%

18%

19.  

3307

Agarbatti

12%

5%

20.  

3407

Dental wax

28%

18%

21.  

3822

All diagnostic kits and reagents

18%

12%

22.  

3926

Plastic beads

28%

12%

23.  

3926 90 99

Plastic Tarpaulin

28%

18%

24.  

4202

(i) School satchels and bags other than of leather or composition leather;

(ii) Toilet cases [4202 12 10];

(iii)Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40];

(iv) Handbags of other materials excluding wicker work or basket work [4202 29 10].

28%

18%

25.  

4820

Exercise books and note books

18%

12%

26.  

4823

Kites

12%

5%

27.  

4903

Children’s' picture, drawing or colouring books

12%

Nil

28.  

57

Coir mats, matting and floor covering

12%

5%

29.  

65

[All goods]

Headgear and parts thereof

28%

18%

30.  

6703

Human hair, dressed, thinned, bleached or otherwise worked

28%

0%

31.  

68

Fly ash blocks 

28%

12%

32.  

6810 11 90

Pre cast Concrete Pipes

28%

18%

33.  

6906

Salt Glazed Stone Ware Pipes

28%

18%

34.  

7015 10

Glasses for corrective spectacles and flint buttons

18%

12%

35.  

71

Rough precious and semi-precious stones

3%

0.25%

36.  

7607

Aluminium foil

28%

18%

37.  

8215

Spoons, forks,  ladles, skimmers,  cake servers, fish knives, tongs

18%

12%

38.  

8308

All goods, including hooks and eyes

28%

18%

39.  

84

Pawan Chakki that is Air Based Atta Chakki 

28%

5%

40.  

84

Fixed Speed Diesel Engines 

28%

12%

41.  

4011

Rear Tractor tyres and rear tractor tyre tubes

28%

18%

42.  

8708

Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle

28%

18%

43.  

8423 & 9016

Weighing Machinery [other than electric or electronic weighing machinery]

28%

18%

44.  

8443

Printers [other than multifunction printers]

28%

18%

45.  

8482

Ball bearing, Roller Bearings, Parts & related accessories

28%

18%

46.  

8504

Transformers Industrial Electronics

28%

18%

47.  

8504

Electrical Transformer

28%

18%

48.  

8504

Static Convertors (UPS)

28%

18%

49.  

8521

Recorder

28%

18%

50.  

8525

CCTV

28%

18%

51.  

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

28%

12%

52.  

8528

Set top Box for TV

28%

18%

53.  

8528

Computer monitors not exceeding 17 inches

28%

18%

54.  

8539

Electrical Filaments or discharge lamps

28%

18%

55.  

8544

Winding Wires

28%

18%

56.  

8544

Coaxial cables

28%

18%

57.  

8544 70

Optical Fiber

28%

18%

58.  

8472

Perforating or stapling machines (staplers), pencil sharpening machines

28%

18%

59.  

8715

Baby carriages

28%

18%

60.  

9002

Intraocular lens

18%

12%

61.  

9004

Spectacles, corrective

18%

12%

62.  

9017

Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers)

28%

18%

63.  

9403

Bamboo furniture

28%

18%

64.  

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

28%

12%

65.  

9506

Swimming pools and padding pools

28%

18%

66.  

9603 10 00

Muddhas made of sarkanda and phool bahari jhadoo

5%

0%

67.  

9704

Postage or revenue stamps, stamp-post marks, first-day covers, etc.

12%

5%

68.  

9705

Numismatic coins

12%

5%

69.  

4823 90 11, 8472, 9101,9102, 9021

Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability 

[These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]

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