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    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Ultra High Temperature (UHT) milk
    Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed...
    Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated ...
    0403 9A
    Curd, Lassi, Butter milk, pre-packaged and labelled.   Explanation [(ii) The expressio...
    0404 10
    Whey, whether or not concentrated or containing added sugar or other sweetening matter; products con...
    0406 11
    Chena or paneer [, pre-packaged and labelled]   Explanation [(ii) The expression ...
    0408 12
    Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, m...
    0409 13
    Natural honey, [, pre-packaged and labelled]   Explanation [(ii) The expression &...
    0410 14
    Insects and other edible products of animal origin, not elsewhere specified or included   ...
    0502 15
    Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bri...
    0504 16
    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    0505 17
    Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether...
    Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut ...
    0508 19
    Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusc...
    0510 20
    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other anim...
    0511 21
    Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human...
    07 22
    Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
    0710 23
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    0711 24
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    0713 25
    Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and label...
    0714 26
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    0801 27
    Cashew nuts, whether or not shelled or peeled, desiccated coconuts   Clarification ...
    0802 28
    Dried areca nuts, whether or not shelled or peeled   Clarification Clarification re...
    0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled   Note: ...
    0802 29A
    Walnuts, whether or not shelled   Notes: As Inserted vide notification no. 27/2017...
    08 30
    Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled]   Expl...
    0804 30A
    Mangoes sliced, dried   Clarification Clarification regarding the applicable GST ra...
    0806 31
    Grapes, dried, and raisins     Notes:- Clarification on the applicable rat...
    0811 32
    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containin...
    0812 33
    Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur w...
    0813 33A
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    0814 34
    Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in ...
    0901 35
    [Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containin...
    0902 36
    Tea, whether or not flavoured [other than unprocessed green leaves of tea]
    0903 37
    Maté
    0904 38
    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus P...
    0905 39
    Vanilla
    0906 40
    Cinnamon and cinnamon-tree flowers
    0907 41
    Cloves (whole fruit, cloves and stems)
    0908 42
    Nutmeg, mace and cardamoms
    0909 43
    Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed qua...
    Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay le...
    10 45
    All goods i.e. cereals, [, pre-packaged and labelled]   Explanation [(ii) The exp...
    1001 46
    Wheat and meslin [, pre-packaged and labelled]   Explanation [(ii) The expression...
    1002 47
    Rye [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-p...
    1003 48
    Barley [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pr...
    1004 49
    Oats [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    1005 50
    Maize (corn) [, pre-packaged and labelled]   Explanation [(ii) The expression &ls...
    1006 51
    Rice [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    1007 52
    Grain sorghum [, pre-packaged and labelled]   Explanation [(ii) The expression &l...
    1008 53
    Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, pre-packaged an...
    1101 54
    Wheat or meslin flour [, pre-packaged and labelled]   Explanation [(ii) The expre...
    1102 55
    Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-pac...
    1103 56
    Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled] &nb...
    1104 57
    Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except ric...
    1105 58
    Meal, powder, [Flour] flakes, granules and pellets of potatoes [, pre-packaged and la...
    1106 59
    Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 11...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    0713 61
    Guar gum refined split   Notes: 17. Tariff heading ...
    Wheat gluten, whether or not dried
    12 63
    All goods other than of seed quality
    1201 64
    Soya beans, whether or not broken other than of seed quality.
    1202 65
    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed qu...
    1203 66
    Copra []   Clarification Clarification regarding the definition of Copra and a...
    1204 67
    Linseed, whether or not broken other than of seed quality.
    1205 68
    Rape or colza seeds, whether or not broken other than of seed quality.
    1206 69
    Sunflower seeds, whether or not broken other than of seed quality
    1207 70
    Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
    1208 71
    Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
    1209 71A
    Tamarind seeds meant for any use other than sowing   Clarification Clarification re...
    Hop cones, ground, powdered or in the form of pellets; lupulin   Notes: As amended...
    1211 73
    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
    1212 74
    Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not g...
    1301 75
    Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
    1301 76
    Compounded asafoetida commonly known as heeng
    13 76A
    Tamarind kernel powder   Clarification Clarification regarding GST rate applicable ...
    1401 77
    Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rus...
    Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seed...
    Mehendi paste in cones   Clarification  Clarification regarding classification...
    1507 79
    Soya-bean oil and its fractions, whether or not refined, but not chemically modified
    1508 80
    Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
    1509 81
    Olive oil and its fractions, whether or not refined, but not chemically modified.
    1510 82
    Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemica...
    1511 83
    Palm oil and its fractions, whether or not refined, but not chemically modified.
    1512 84
    Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not ...
    1513 85
    Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not c...
    1514 86
    Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifie...
    1515 87
    Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether...
    1516 88
    Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-est...
    1517 89
    Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different veg...
    1518 90
    Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polym...
    1701 91
    Beet sugar, cane sugar,   Clarification Clarification regarding applicability of GS...
    Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khand...
    Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidan...
    1703 92A
    Molasses   Notes: Inserted vide Notification No. 20/2023- Integrated Tax (Rat...
    1801 93
    Cocoa beans whole or broken, raw or roasted
    1802 94
    Cocoa shells, husks, skins and other cocoa waste
    1803 95
    Cocoa paste whether or not de-fatted
    Mixes and doughs for the preparation of bread, pastry and other baker's wares
    1901 96A
    Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-pac...
    1902 97
    Seviyan (vermicelli)
    1903 98
    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftin...
    1904 98A
    Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
    1904 98B
    Fortified Rice Kernel (FRK)   Notes: As Inserted vide Notification No. 01/202...
    1905 99
    Pizza bread
    Khakhra, plain chapatti or roti   Note: As Inserted vide notification no. 35/2017 ...
    1905 99B
    Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrus...
    Rusks, toasted bread and similar toasted products
    2106 100A
    Roasted Gram ,idli/dosa batter, chutney powder   Notes: As amended by notification...
    Sweetmeats
    2106 90 101A
    Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form,&nb...
    Ice and snow
    2207 102A
    [Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor s...
    2301 103
    [Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aqua...
    2302 103A
    [Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, m...
    2302 103B
    Rice bran (other than de-oiled rice bran)     Clarification Clarification r...
    2303 104
    Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar man...
    2304 105
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2305 106
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2306 107
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2307 108
    Wine lees; argol
    2309 108A
    Fish soluble paste   Clarification Clarification regarding applicability of GST rat...
    2401 109
    Tobacco leaves
    2502 110
    Unroasted iron pyrites.
    2503 111
    Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur &nb...
    2504 112
    Natural graphite.
    2505 113
    Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
    2506 114
    Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawin...
    2507 115
    Kaolin and other kaolinic clays, whether or not calcined.
    2508 116
    Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whe...
    2509 117
    Chalk.
    2510 118
    Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
    2511 119
    Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, ot...
    2512 120
    Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous eart...
    2513 121
    Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not he...
    2514 122
    Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of...
    Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travert...
    Marble and travertine, crude or roughly trimmed   Notes: As Inserted vide Notifica...
    Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed o...
    Granite crude or roughly trimmed
    2517 126
    Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road ...
    2518 127
    Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ...
    2519 128
    Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or...
    2520 129
    Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colou...
    2521 130
    Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or ...
    2522 131
    Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
    2524 132
    Asbestos
    2525 133
    Mica, including splitting; mica waste.
    2526 134
    Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks ...
    2528 135
    Natural borates and concentrates thereof (whether or not calcined), but not including borates separa...
    2529 136
    Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
    2530 137
    Mineral substances not elsewhere specified or included.
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2601 139
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2602 140
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2603 141
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2604 142
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2605 143
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2606 144
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2607 145
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2608 146
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2609 147
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2610 148
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2611 149
    Tungsten ores and concentrates.
    2612 150
    Uranium or thorium ores and concentrates.
    2613 151
    Molybdenum ores and concentrates.
    2614 152
    Titanium ores and concentrates.
    2615 153
    Niobium, tantalum, vanadium or zirconium ores and concentrates.
    2616 154
    Precious metal ores and concentrates.
    2617 155
    Other ores and concentrates
    2618 156
    Granulated slag (slag sand) from the manufacture of iron or steel
    2621 156A
    Fly Ash   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 1...
    2619 156B
    Linz-Donawitz (LD) Slag   Notes: Inserted vide Notification No. 9/2023- Integ...
    27 157
    Bio-gas
    2701 158
    Coal; briquettes, ovoids and similar solid fuels manufactured from coal
    2702 159
    Lignite, whether or not agglomerated, excluding jet
    2703 160
    Peat (including peat litter), whether or not agglomerated
    2704 161
    Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
    2705 162
    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hy...
    2706 163
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    2710 164
    (a) kerosene oil PDS,  (b) The following bunker fuels for use in ships or vessels, namely,&n...
    Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
    Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
    28 166
    Thorium oxalate
    28 167
    Enriched KBF4 (enriched potassium fluroborate)
    28 168
    Enriched elemental boron
    28 169
    Nuclear fuel
    Nuclear grade sodium
    2809 170A
    Fertilizer grade phosphoric acid   Notes: Inserted by notification no. 19/2018 - I...
    2845 171
    Heavy water and other nuclear fuels
    2853 172
    Compressed air
    30 173
    Insulin
    Animal or Human Blood Vaccines
    30 175
    Diagnostic kits for detection of all types of hepatitis
    30 176
    Desferrioxamine injection or deferiprone
    30 177
    Cyclosporin
    30 178
    Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand na...
    30 179
    Oral re-hydration salts
    Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 ap...
    30 181
    Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule  ...
    30 181A
    Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), m...
    3006 181B
    Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sle...
    3101 182
    All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and label...
    3102 182A
    Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as f...
    3103 182B
    Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fe...
    3104 182C
    Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fert...
    3105 182D
    Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosph...
    32 183
    Wattle extract, quebracho extract, chestnut extract
    3202 184
    Enzymatic preparations for pre-tanning
    [Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]   Notes: As  amended vide ...
    3402 186
    Sulphonated castor oil, fish oil or sperm oil
    3816 186A
    Dolomite ramming mix   Notes: As amended vide Notification No. 18/2021-Integrated ...
    3826 186B
    Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel   ...
    Omitted   Note: As omitted vide Notification No. 03/2020-Intergrated Tax (Rat...
    3915 187A
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    4001 188
    Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or ...
    Waste, parings or scrap of rubber (other than hard rubber)   Note: As Inserted vid...
    New pneumatic tyres, of rubber of a kind used on aircraft   Notes: As amended by n...
    Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and thr...
    4016 191
    Erasers
    4017 191A
    Waste or scrap of hard rubber   Note: As Inserted vide notification no. 35/2017 - ...
    4101 192
    Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed,...
    4102 193
    Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not...
    4103 194
    Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not t...
    4104 195
    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, wh...
    4105 196
    Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prep...
    4106 197
    Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but...
    4107 197A
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4112 197B
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4113 197C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4114 197D
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4115 197E
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4401 198
    Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, b...
    4501 198A
    Natural cork, raw or simply prepared   Notes: As Inserted vide Notification No. 25...
    4601,4602 198AA
    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork  ...
    4707 198B
    Recovered waste or scrap of paper or paperboard   Note: As Inserted vide notificat...
    4801 199
    Newsprint, in rolls or sheets
    4823 200
    [Kites, Paper mache articles]   Notes: As  amended vide notification no. 27/2...
    4901 201
    Brochures, leaflets and similar printed matter, whether or not in single sheets
    4907 201A
    Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
    Silk yarn
    5007 203
    Woven fabrics of silk or of silk waste
    5104 204
    Garneted stock of wool or of fine or coarse animal hair, shoddy wool
    5105 205
    Wool and fine or coarse animal hair, carded or combed
    Yarn of wool or of animal hair
    Woven fabrics of wool or of animal hair
    Cotton and Cotton waste
    5204 209
    Cotton sewing thread, whether or not put up for retail sale
    Cotton yarn [other than khadi yarn]
    Woven fabrics of cotton
    5301 212
    All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and gar...
    5302 213
    True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including ...
    5303 214
    All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and ...
    All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, o...
    Woven fabrics of other vegetable textile fibres, paper yarn
    Woven fabrics of manmade textile materials
    Woven fabrics of manmade staple fibres
    Real zari thread (gold) and silver thread, combined with textile thread   Note: As...
    56050020 218AA
    Imitation zari thread or yarn known by any name in trade parlance   Clarification C...
    5607 218B
    Jute twine, coir cordage or ropes   Notes: As inserted by notification no. 43/2017...
    5608 218C
    Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile m...
    5609 218D
    Products of coir   Notes: As inserted by notification no. 43/2017 dated 14-11-2017...
    Coir mats, matting, floor covering and handloom durries   Notes: As amended by not...
    5801 219A
    All goods   Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 2...
    5806 219AA
    Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without we...
    5808 219B
    Saree fall   Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-...
    Embroidery or zari articles, that is to say,- imi, zari, kasab, [salma],  dabka, chumki, [gota,...
    60 221
    Knitted or crocheted fabrics [All goods]
    Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exc...
    62 223
    Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ...
    Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece   ...
    Worn clothing and other worn articles; rags   Notes: As  amended  vide n...
    64 225
    Omitted   Notes: As omitted vide Notification No. 21/2021-Integrated Tax (Rate) da...
    Walking-sticks including seat sticks   Notes: As Inserted vide Notification No. 25...
    6815 225B
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    7001 228A
    Cullet or other waste or scrap of glass   Note: As Inserted vide notification no. ...
    7018 229
    Glass beads.
    84 230
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Aircraft engines   Notes: As inserted by notification no. 43/2017 dated 14-11-2017...
    Hand pumps and parts thereof
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8437 233
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    84 or 85 234A
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8504 234B
    Charger or charging station for Electrically operated vehicles   Note: As Inserted...
    8509 234C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8601 235
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8602 236
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8603 237
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8604 238
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8605 239
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8606 240
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8607 241
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8608 242
    Omitted   Note: As omitted vide Notification no. 14/2019-Intergrated Tax (Rate) da...
    87 242A
    Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation&nb...
    8713 243
    Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
    8714 20 243A
    Parts and accessories of carriage for disabled persons   Notes: As Inserted vide N...
    Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, ...
    Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Sch...
    8807 245
    Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III...
    8901 246
    Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transpor...
    8902 247
    Fishing vessels; factory ships and other vessels for processing or preserving fishery products &n...
    8904 248
    Tugs and pusher craft
    8905 249
    Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is...
    8906 250
    Other vessels, including warships and lifeboats other than rowing boats
    8907 251
    Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons...
    Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
    90 253
    Coronary stents and coronary stent systems for use with cardiac catheters
    Artificial kidney
    Disposable sterilized dialyzer or micro barrier of artificial kidney
    9021 255A
    Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture ap...
    Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) T...
    Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to...
    9404 257A
    Cotton quilts of sale value not exceeding ₹ 1000 per piece   Clarification Cl...
    Aircraft seats   Notes: As inserted by notification no. 43/2017– Integrated ...
    9405 258
    Kerosene pressure lantern   Notes: As amended vide Notification No. 18/2021-Integr...
    Parts of kerosene pressure lanterns including gas mantles
    9503 259A
    Toy balloons made of natural rubber latex   Notes: As amended vide Notificati...
    9507 259B
    Fishing hooks   Notes: As inserted by notification no. 43/2017- Integrated tax(Rat...
    9601 259C
    Worked corals other than articles of coral   Notes: As inserted by notification no...
    Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with...
    9704 261
    Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and...
    9705 262
    Numismatic coins
    9804 263
    Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 a...
    Rosaries, prayer beads or Hawan samagri   Notes: As Inserted vide notification no....
    Biomass briquettes or solid bio fuel pellets   Notes: As amended by notification n...
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Upto 21-09-2025 - Goods - Schedule 1 - GST @ 5%

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    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    Ultra High Temperature (UHT) milk
    Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed...
    Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated ...
    0403 9A
    Curd, Lassi, Butter milk, pre-packaged and labelled.   Explanation [(ii) The expressio...
    0404 10
    Whey, whether or not concentrated or containing added sugar or other sweetening matter; products con...
    0406 11
    Chena or paneer [, pre-packaged and labelled]   Explanation [(ii) The expression ...
    0408 12
    Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, m...
    0409 13
    Natural honey, [, pre-packaged and labelled]   Explanation [(ii) The expression &...
    0410 14
    Insects and other edible products of animal origin, not elsewhere specified or included   ...
    0502 15
    Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bri...
    0504 16
    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    0505 17
    Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether...
    Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut ...
    0508 19
    Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusc...
    0510 20
    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other anim...
    0511 21
    Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human...
    07 22
    Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
    0710 23
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    0711 24
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    0713 25
    Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and label...
    0714 26
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    0801 27
    Cashew nuts, whether or not shelled or peeled, desiccated coconuts   Clarification ...
    0802 28
    Dried areca nuts, whether or not shelled or peeled   Clarification Clarification re...
    0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled   Note: ...
    0802 29A
    Walnuts, whether or not shelled   Notes: As Inserted vide notification no. 27/2017...
    08 30
    Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled]   Expl...
    0804 30A
    Mangoes sliced, dried   Clarification Clarification regarding the applicable GST ra...
    0806 31
    Grapes, dried, and raisins     Notes:- Clarification on the applicable rat...
    0811 32
    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containin...
    0812 33
    Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur w...
    0813 33A
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    0814 34
    Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in ...
    0901 35
    [Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containin...
    0902 36
    Tea, whether or not flavoured [other than unprocessed green leaves of tea]
    0903 37
    Maté
    0904 38
    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus P...
    0905 39
    Vanilla
    0906 40
    Cinnamon and cinnamon-tree flowers
    0907 41
    Cloves (whole fruit, cloves and stems)
    0908 42
    Nutmeg, mace and cardamoms
    0909 43
    Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed qua...
    Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay le...
    10 45
    All goods i.e. cereals, [, pre-packaged and labelled]   Explanation [(ii) The exp...
    1001 46
    Wheat and meslin [, pre-packaged and labelled]   Explanation [(ii) The expression...
    1002 47
    Rye [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-p...
    1003 48
    Barley [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pr...
    1004 49
    Oats [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    1005 50
    Maize (corn) [, pre-packaged and labelled]   Explanation [(ii) The expression &ls...
    1006 51
    Rice [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    1007 52
    Grain sorghum [, pre-packaged and labelled]   Explanation [(ii) The expression &l...
    1008 53
    Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, pre-packaged an...
    1101 54
    Wheat or meslin flour [, pre-packaged and labelled]   Explanation [(ii) The expre...
    1102 55
    Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-pac...
    1103 56
    Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled] &nb...
    1104 57
    Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except ric...
    1105 58
    Meal, powder, [Flour] flakes, granules and pellets of potatoes [, pre-packaged and la...
    1106 59
    Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 11...
    Omitted   Notes: As omitted by notification no. 43/2017 - Integrated Tax (Rate) da...
    0713 61
    Guar gum refined split   Notes: 17. Tariff heading ...
    Wheat gluten, whether or not dried
    12 63
    All goods other than of seed quality
    1201 64
    Soya beans, whether or not broken other than of seed quality.
    1202 65
    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed qu...
    1203 66
    Copra []   Clarification Clarification regarding the definition of Copra and a...
    1204 67
    Linseed, whether or not broken other than of seed quality.
    1205 68
    Rape or colza seeds, whether or not broken other than of seed quality.
    1206 69
    Sunflower seeds, whether or not broken other than of seed quality
    1207 70
    Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
    1208 71
    Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
    1209 71A
    Tamarind seeds meant for any use other than sowing   Clarification Clarification re...
    Hop cones, ground, powdered or in the form of pellets; lupulin   Notes: As amended...
    1211 73
    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
    1212 74
    Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not g...
    1301 75
    Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
    1301 76
    Compounded asafoetida commonly known as heeng
    13 76A
    Tamarind kernel powder   Clarification Clarification regarding GST rate applicable ...
    1401 77
    Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rus...
    Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seed...
    Mehendi paste in cones   Clarification  Clarification regarding classification...
    1507 79
    Soya-bean oil and its fractions, whether or not refined, but not chemically modified
    1508 80
    Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
    1509 81
    Olive oil and its fractions, whether or not refined, but not chemically modified.
    1510 82
    Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemica...
    1511 83
    Palm oil and its fractions, whether or not refined, but not chemically modified.
    1512 84
    Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not ...
    1513 85
    Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not c...
    1514 86
    Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifie...
    1515 87
    Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether...
    1516 88
    Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-est...
    1517 89
    Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different veg...
    1518 90
    Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polym...
    1701 91
    Beet sugar, cane sugar,   Clarification Clarification regarding applicability of GS...
    Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khand...
    Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidan...
    1703 92A
    Molasses   Notes: Inserted vide Notification No. 20/2023- Integrated Tax (Rat...
    1801 93
    Cocoa beans whole or broken, raw or roasted
    1802 94
    Cocoa shells, husks, skins and other cocoa waste
    1803 95
    Cocoa paste whether or not de-fatted
    Mixes and doughs for the preparation of bread, pastry and other baker's wares
    1901 96A
    Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-pac...
    1902 97
    Seviyan (vermicelli)
    1903 98
    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftin...
    1904 98A
    Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
    1904 98B
    Fortified Rice Kernel (FRK)   Notes: As Inserted vide Notification No. 01/202...
    1905 99
    Pizza bread
    Khakhra, plain chapatti or roti   Note: As Inserted vide notification no. 35/2017 ...
    1905 99B
    Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrus...
    Rusks, toasted bread and similar toasted products
    2106 100A
    Roasted Gram ,idli/dosa batter, chutney powder   Notes: As amended by notification...
    Sweetmeats
    2106 90 101A
    Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form,&nb...
    Ice and snow
    2207 102A
    [Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor s...
    2301 103
    [Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aqua...
    2302 103A
    [Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, m...
    2302 103B
    Rice bran (other than de-oiled rice bran)     Clarification Clarification r...
    2303 104
    Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar man...
    2304 105
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2305 106
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2306 107
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    2307 108
    Wine lees; argol
    2309 108A
    Fish soluble paste   Clarification Clarification regarding applicability of GST rat...
    2401 109
    Tobacco leaves
    2502 110
    Unroasted iron pyrites.
    2503 111
    Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur &nb...
    2504 112
    Natural graphite.
    2505 113
    Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
    2506 114
    Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawin...
    2507 115
    Kaolin and other kaolinic clays, whether or not calcined.
    2508 116
    Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whe...
    2509 117
    Chalk.
    2510 118
    Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
    2511 119
    Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, ot...
    2512 120
    Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous eart...
    2513 121
    Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not he...
    2514 122
    Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of...
    Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travert...
    Marble and travertine, crude or roughly trimmed   Notes: As Inserted vide Notifica...
    Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed o...
    Granite crude or roughly trimmed
    2517 126
    Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road ...
    2518 127
    Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ...
    2519 128
    Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or...
    2520 129
    Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colou...
    2521 130
    Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or ...
    2522 131
    Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
    2524 132
    Asbestos
    2525 133
    Mica, including splitting; mica waste.
    2526 134
    Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks ...
    2528 135
    Natural borates and concentrates thereof (whether or not calcined), but not including borates separa...
    2529 136
    Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
    2530 137
    Mineral substances not elsewhere specified or included.
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2601 139
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2602 140
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2603 141
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2604 142
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2605 143
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2606 144
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2607 145
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2608 146
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2609 147
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2610 148
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    2611 149
    Tungsten ores and concentrates.
    2612 150
    Uranium or thorium ores and concentrates.
    2613 151
    Molybdenum ores and concentrates.
    2614 152
    Titanium ores and concentrates.
    2615 153
    Niobium, tantalum, vanadium or zirconium ores and concentrates.
    2616 154
    Precious metal ores and concentrates.
    2617 155
    Other ores and concentrates
    2618 156
    Granulated slag (slag sand) from the manufacture of iron or steel
    2621 156A
    Fly Ash   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 1...
    2619 156B
    Linz-Donawitz (LD) Slag   Notes: Inserted vide Notification No. 9/2023- Integ...
    27 157
    Bio-gas
    2701 158
    Coal; briquettes, ovoids and similar solid fuels manufactured from coal
    2702 159
    Lignite, whether or not agglomerated, excluding jet
    2703 160
    Peat (including peat litter), whether or not agglomerated
    2704 161
    Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
    2705 162
    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hy...
    2706 163
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    2710 164
    (a) kerosene oil PDS,  (b) The following bunker fuels for use in ships or vessels, namely,&n...
    Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
    Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
    28 166
    Thorium oxalate
    28 167
    Enriched KBF4 (enriched potassium fluroborate)
    28 168
    Enriched elemental boron
    28 169
    Nuclear fuel
    Nuclear grade sodium
    2809 170A
    Fertilizer grade phosphoric acid   Notes: Inserted by notification no. 19/2018 - I...
    2845 171
    Heavy water and other nuclear fuels
    2853 172
    Compressed air
    30 173
    Insulin
    Animal or Human Blood Vaccines
    30 175
    Diagnostic kits for detection of all types of hepatitis
    30 176
    Desferrioxamine injection or deferiprone
    30 177
    Cyclosporin
    30 178
    Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand na...
    30 179
    Oral re-hydration salts
    Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 ap...
    30 181
    Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule  ...
    30 181A
    Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), m...
    3006 181B
    Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sle...
    3101 182
    All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and label...
    3102 182A
    Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as f...
    3103 182B
    Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fe...
    3104 182C
    Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fert...
    3105 182D
    Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosph...
    32 183
    Wattle extract, quebracho extract, chestnut extract
    3202 184
    Enzymatic preparations for pre-tanning
    [Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]   Notes: As  amended vide ...
    3402 186
    Sulphonated castor oil, fish oil or sperm oil
    3816 186A
    Dolomite ramming mix   Notes: As amended vide Notification No. 18/2021-Integrated ...
    3826 186B
    Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel   ...
    Omitted   Note: As omitted vide Notification No. 03/2020-Intergrated Tax (Rat...
    3915 187A
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    4001 188
    Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or ...
    Waste, parings or scrap of rubber (other than hard rubber)   Note: As Inserted vid...
    New pneumatic tyres, of rubber of a kind used on aircraft   Notes: As amended by n...
    Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and thr...
    4016 191
    Erasers
    4017 191A
    Waste or scrap of hard rubber   Note: As Inserted vide notification no. 35/2017 - ...
    4101 192
    Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed,...
    4102 193
    Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not...
    4103 194
    Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not t...
    4104 195
    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, wh...
    4105 196
    Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prep...
    4106 197
    Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but...
    4107 197A
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4112 197B
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4113 197C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4114 197D
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4115 197E
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4401 198
    Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, b...
    4501 198A
    Natural cork, raw or simply prepared   Notes: As Inserted vide Notification No. 25...
    4601,4602 198AA
    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork  ...
    4707 198B
    Recovered waste or scrap of paper or paperboard   Note: As Inserted vide notificat...
    4801 199
    Newsprint, in rolls or sheets
    4823 200
    [Kites, Paper mache articles]   Notes: As  amended vide notification no. 27/2...
    4901 201
    Brochures, leaflets and similar printed matter, whether or not in single sheets
    4907 201A
    Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
    Silk yarn
    5007 203
    Woven fabrics of silk or of silk waste
    5104 204
    Garneted stock of wool or of fine or coarse animal hair, shoddy wool
    5105 205
    Wool and fine or coarse animal hair, carded or combed
    Yarn of wool or of animal hair
    Woven fabrics of wool or of animal hair
    Cotton and Cotton waste
    5204 209
    Cotton sewing thread, whether or not put up for retail sale
    Cotton yarn [other than khadi yarn]
    Woven fabrics of cotton
    5301 212
    All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and gar...
    5302 213
    True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including ...
    5303 214
    All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and ...
    All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, o...
    Woven fabrics of other vegetable textile fibres, paper yarn
    Woven fabrics of manmade textile materials
    Woven fabrics of manmade staple fibres
    Real zari thread (gold) and silver thread, combined with textile thread   Note: As...
    56050020 218AA
    Imitation zari thread or yarn known by any name in trade parlance   Clarification C...
    5607 218B
    Jute twine, coir cordage or ropes   Notes: As inserted by notification no. 43/2017...
    5608 218C
    Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile m...
    5609 218D
    Products of coir   Notes: As inserted by notification no. 43/2017 dated 14-11-2017...
    Coir mats, matting, floor covering and handloom durries   Notes: As amended by not...
    5801 219A
    All goods   Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 2...
    5806 219AA
    Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without we...
    5808 219B
    Saree fall   Notes: As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-...
    Embroidery or zari articles, that is to say,- imi, zari, kasab, [salma],  dabka, chumki, [gota,...
    60 221
    Knitted or crocheted fabrics [All goods]
    Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exc...
    62 223
    Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ...
    Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece   ...
    Worn clothing and other worn articles; rags   Notes: As  amended  vide n...
    64 225
    Omitted   Notes: As omitted vide Notification No. 21/2021-Integrated Tax (Rate) da...
    Walking-sticks including seat sticks   Notes: As Inserted vide Notification No. 25...
    6815 225B
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 1/2022-Integrated Tax (Rate) d...
    7001 228A
    Cullet or other waste or scrap of glass   Note: As Inserted vide notification no. ...
    7018 229
    Glass beads.
    84 230
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Aircraft engines   Notes: As inserted by notification no. 43/2017 dated 14-11-2017...
    Hand pumps and parts thereof
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8437 233
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    84 or 85 234A
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8504 234B
    Charger or charging station for Electrically operated vehicles   Note: As Inserted...
    8509 234C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8601 235
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8602 236
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8603 237
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8604 238
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    8605 239
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8606 240
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8607 241
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    8608 242
    Omitted   Note: As omitted vide Notification no. 14/2019-Intergrated Tax (Rate) da...
    87 242A
    Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation&nb...
    8713 243
    Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
    8714 20 243A
    Parts and accessories of carriage for disabled persons   Notes: As Inserted vide N...
    Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, ...
    Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Sch...
    8807 245
    Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III...
    8901 246
    Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transpor...
    8902 247
    Fishing vessels; factory ships and other vessels for processing or preserving fishery products &n...
    8904 248
    Tugs and pusher craft
    8905 249
    Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is...
    8906 250
    Other vessels, including warships and lifeboats other than rowing boats
    8907 251
    Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons...
    Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
    90 253
    Coronary stents and coronary stent systems for use with cardiac catheters
    Artificial kidney
    Disposable sterilized dialyzer or micro barrier of artificial kidney
    9021 255A
    Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture ap...
    Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) T...
    Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to...
    9404 257A
    Cotton quilts of sale value not exceeding ₹ 1000 per piece   Clarification Cl...
    Aircraft seats   Notes: As inserted by notification no. 43/2017– Integrated ...
    9405 258
    Kerosene pressure lantern   Notes: As amended vide Notification No. 18/2021-Integr...
    Parts of kerosene pressure lanterns including gas mantles
    9503 259A
    Toy balloons made of natural rubber latex   Notes: As amended vide Notificati...
    9507 259B
    Fishing hooks   Notes: As inserted by notification no. 43/2017- Integrated tax(Rat...
    9601 259C
    Worked corals other than articles of coral   Notes: As inserted by notification no...
    Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with...
    9704 261
    Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and...
    9705 262
    Numismatic coins
    9804 263
    Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 a...
    Rosaries, prayer beads or Hawan samagri   Notes: As Inserted vide notification no....
    Biomass briquettes or solid bio fuel pellets   Notes: As amended by notification n...
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Upto 21-09-2025 - Goods - Schedule 1 - GST @ 5%

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GST rate for mehendi paste in cones clarified as reduced rate with classification guidance for henna powder and leaves.
Applicability of GST @ 5% to mehendi paste in cones under Schedule 1 is stated, with a clarification on classification and applicable GST rates for henna ... Summary

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Acts Income Tax