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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 ...
    Curd, Lassi, Butter milk, pre-packaged and labelled.   Explanation [(ii) The expressio...
    Whey, whether or not concentrated or containing added sugar or other sweetening matter; products con...
    Chena or paneer [, pre-packaged and labelled]   Explanation [(ii) The expression ...
    Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, m...
    Natural honey, [, pre-packaged and labelled]   Explanation [(ii) The expression &...
    Insects and other edible products of animal origin, not elsewhere specified or included   ...
    Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bri...
    All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
    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 ...
    Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusc...
    Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other anim...
    Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human...
    0722
    Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
    Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and label...
    Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
    Cashew nuts, whether or not shelled or peeled, desiccated coconuts   Clarification ...
    Dried areca nuts, whether or not shelled or peeled   Clarification Clarification re...
    0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled   Note: ...
    Walnuts, whether or not shelled   Notes: As Inserted vide notification no. 27/2017...
    0830
    Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled]   Expl...
    Mangoes sliced, dried   Clarification Clarification regarding the applicable GST ra...
    Grapes, dried, and raisins     Notes:- Clarification on the applicable rat...
    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containin...
    Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur w...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in ...
    [Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containin...
    Tea, whether or not flavoured [other than unprocessed green leaves of tea]
    Maté
    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus P...
    Vanilla
    Cinnamon and cinnamon-tree flowers
    Cloves (whole fruit, cloves and stems)
    Nutmeg, mace and cardamoms
    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...
    1045
    All goods i.e. cereals, [, pre-packaged and labelled]   Explanation [(ii) The exp...
    Wheat and meslin [, pre-packaged and labelled]   Explanation [(ii) The expression...
    Rye [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-p...
    Barley [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pr...
    Oats [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    Maize (corn) [, pre-packaged and labelled]   Explanation [(ii) The expression &ls...
    Rice [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
    Grain sorghum [, pre-packaged and labelled]   Explanation [(ii) The expression &l...
    Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, pre-packaged an...
    Wheat or meslin flour [, pre-packaged and labelled]   Explanation [(ii) The expre...
    Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-pac...
    Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled] &nb...
    Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except ric...
    Meal, powder, [Flour] flakes, granules and pellets of potatoes [, pre-packaged and la...
    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...
    Guar gum refined split   Notes: 17. Tariff heading ...
    Wheat gluten, whether or not dried
    1263
    All goods other than of seed quality
    Soya beans, whether or not broken other than of seed quality.
    Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed qu...
    Copra []   Clarification Clarification regarding the definition of Copra and a...
    Linseed, whether or not broken other than of seed quality.
    Rape or colza seeds, whether or not broken other than of seed quality.
    Sunflower seeds, whether or not broken other than of seed quality
    Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
    Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
    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...
    Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
    Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not g...
    Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
    Compounded asafoetida commonly known as heeng
    1376A
    Tamarind kernel powder   Clarification Clarification regarding GST rate applicable ...
    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...
    Soya-bean oil and its fractions, whether or not refined, but not chemically modified
    Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
    Olive oil and its fractions, whether or not refined, but not chemically modified.
    Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemica...
    Palm oil and its fractions, whether or not refined, but not chemically modified.
    Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not ...
    Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not c...
    Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifie...
    Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether...
    Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-est...
    Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different veg...
    Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polym...
    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...
    Molasses   Notes: Inserted vide Notification No. 20/2023- Integrated Tax (Rat...
    Cocoa beans whole or broken, raw or roasted
    Cocoa shells, husks, skins and other cocoa waste
    Cocoa paste whether or not de-fatted
    Mixes and doughs for the preparation of bread, pastry and other baker's wares
    Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-pac...
    Seviyan (vermicelli)
    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftin...
    Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
    Fortified Rice Kernel (FRK)   Notes: As Inserted vide Notification No. 01/202...
    Pizza bread
    Khakhra, plain chapatti or roti   Note: As Inserted vide notification no. 35/2017 ...
    Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrus...
    Rusks, toasted bread and similar toasted products
    2106100A
    Roasted Gram ,idli/dosa batter, chutney powder   Notes: As amended by notification...
    Sweetmeats
    Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form,&nb...
    Ice and snow
    2207102A
    [Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor s...
    [Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aqua...
    2302103A
    [Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, m...
    2302103B
    Rice bran (other than de-oiled rice bran)     Clarification Clarification r...
    Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar man...
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
    Wine lees; argol
    2309108A
    Fish soluble paste   Clarification Clarification regarding applicability of GST rat...
    Tobacco leaves
    Unroasted iron pyrites.
    Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur &nb...
    Natural graphite.
    Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
    Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawin...
    Kaolin and other kaolinic clays, whether or not calcined.
    Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whe...
    Chalk.
    Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
    Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, ot...
    Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous eart...
    Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not he...
    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
    Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road ...
    Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ...
    Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or...
    Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colou...
    Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or ...
    Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
    Asbestos
    Mica, including splitting; mica waste.
    Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks ...
    Natural borates and concentrates thereof (whether or not calcined), but not including borates separa...
    Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
    Mineral substances not elsewhere specified or included.
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Tungsten ores and concentrates.
    Uranium or thorium ores and concentrates.
    Molybdenum ores and concentrates.
    Titanium ores and concentrates.
    Niobium, tantalum, vanadium or zirconium ores and concentrates.
    Precious metal ores and concentrates.
    Other ores and concentrates
    Granulated slag (slag sand) from the manufacture of iron or steel
    2621156A
    Fly Ash   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 1...
    2619156B
    Linz-Donawitz (LD) Slag   Notes: Inserted vide Notification No. 9/2023- Integ...
    27157
    Bio-gas
    Coal; briquettes, ovoids and similar solid fuels manufactured from coal
    Lignite, whether or not agglomerated, excluding jet
    Peat (including peat litter), whether or not agglomerated
    Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hy...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    (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...
    28166
    Thorium oxalate
    28167
    Enriched KBF4 (enriched potassium fluroborate)
    28168
    Enriched elemental boron
    28169
    Nuclear fuel
    Nuclear grade sodium
    2809170A
    Fertilizer grade phosphoric acid   Notes: Inserted by notification no. 19/2018 - I...
    Heavy water and other nuclear fuels
    Compressed air
    30173
    Insulin
    Animal or Human Blood Vaccines
    30175
    Diagnostic kits for detection of all types of hepatitis
    30176
    Desferrioxamine injection or deferiprone
    30177
    Cyclosporin
    30178
    Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand na...
    30179
    Oral re-hydration salts
    Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 ap...
    30181
    Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule  ...
    30181A
    Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), m...
    3006181B
    Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sle...
    All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and label...
    3102182A
    Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as f...
    3103182B
    Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fe...
    3104182C
    Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fert...
    3105182D
    Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosph...
    32183
    Wattle extract, quebracho extract, chestnut extract
    Enzymatic preparations for pre-tanning
    [Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]   Notes: As  amended vide ...
    Sulphonated castor oil, fish oil or sperm oil
    3816186A
    Dolomite ramming mix   Notes: As amended vide Notification No. 18/2021-Integrated ...
    3826186B
    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...
    3915187A
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    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...
    Erasers
    4017191A
    Waste or scrap of hard rubber   Note: As Inserted vide notification no. 35/2017 - ...
    Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed,...
    Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not...
    Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not t...
    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, wh...
    Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prep...
    Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but...
    4107197A
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4112197B
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4113197C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4114197D
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    4115197E
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, b...
    4501198A
    Natural cork, raw or simply prepared   Notes: As Inserted vide Notification No. 25...
    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork  ...
    4707198B
    Recovered waste or scrap of paper or paperboard   Note: As Inserted vide notificat...
    Newsprint, in rolls or sheets
    [Kites, Paper mache articles]   Notes: As  amended vide notification no. 27/2...
    Brochures, leaflets and similar printed matter, whether or not in single sheets
    4907201A
    Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
    Silk yarn
    Woven fabrics of silk or of silk waste
    Garneted stock of wool or of fine or coarse animal hair, shoddy wool
    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
    Cotton sewing thread, whether or not put up for retail sale
    Cotton yarn [other than khadi yarn]
    Woven fabrics of cotton
    All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and gar...
    True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including ...
    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...
    Imitation zari thread or yarn known by any name in trade parlance   Clarification C...
    5607218B
    Jute twine, coir cordage or ropes   Notes: As inserted by notification no. 43/2017...
    5608218C
    Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile m...
    5609218D
    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...
    5801219A
    All goods   Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 2...
    5806219AA
    Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without we...
    5808219B
    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,...
    60221
    Knitted or crocheted fabrics [All goods]
    Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exc...
    62223
    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...
    64225
    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...
    6815225B
    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...
    7001228A
    Cullet or other waste or scrap of glass   Note: As Inserted vide notification no. ...
    Glass beads.
    84230
    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...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    8504234B
    Charger or charging station for Electrically operated vehicles   Note: As Inserted...
    8509234C
    Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
    Omitted   Note: As omitted vide Notification no. 14/2019-Intergrated Tax (Rate) da...
    87242A
    Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation&nb...
    Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
    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...
    Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III...
    Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transpor...
    Fishing vessels; factory ships and other vessels for processing or preserving fishery products &n...
    Tugs and pusher craft
    Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is...
    Other vessels, including warships and lifeboats other than rowing boats
    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
    90253
    Coronary stents and coronary stent systems for use with cardiac catheters
    Artificial kidney
    Disposable sterilized dialyzer or micro barrier of artificial kidney
    9021255A
    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...
    9404257A
    Cotton quilts of sale value not exceeding ₹ 1000 per piece   Clarification Cl...
    Aircraft seats   Notes: As inserted by notification no. 43/2017– Integrated ...
    Kerosene pressure lantern   Notes: As amended vide Notification No. 18/2021-Integr...
    Parts of kerosene pressure lanterns including gas mantles
    9503259A
    Toy balloons made of natural rubber latex   Notes: As amended vide Notificati...
    9507259B
    Fishing hooks   Notes: As inserted by notification no. 43/2017- Integrated tax(Rat...
    9601259C
    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...
    Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and...
    Numismatic coins
    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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      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 ...
      Curd, Lassi, Butter milk, pre-packaged and labelled.   Explanation [(ii) The expressio...
      Whey, whether or not concentrated or containing added sugar or other sweetening matter; products con...
      Chena or paneer [, pre-packaged and labelled]   Explanation [(ii) The expression ...
      Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, m...
      Natural honey, [, pre-packaged and labelled]   Explanation [(ii) The expression &...
      Insects and other edible products of animal origin, not elsewhere specified or included   ...
      Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bri...
      All goods [other than fresh or chilled] [, pre-packaged and labelled]   Explanation ...
      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 ...
      Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusc...
      Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other anim...
      Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human...
      0722
      Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
      Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
      Omitted   Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated...
      Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and label...
      Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
      Cashew nuts, whether or not shelled or peeled, desiccated coconuts   Clarification ...
      Dried areca nuts, whether or not shelled or peeled   Clarification Clarification re...
      0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled   Note: ...
      Walnuts, whether or not shelled   Notes: As Inserted vide notification no. 27/2017...
      0830
      Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled]   Expl...
      Mangoes sliced, dried   Clarification Clarification regarding the applicable GST ra...
      Grapes, dried, and raisins     Notes:- Clarification on the applicable rat...
      Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containin...
      Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur w...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in ...
      [Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containin...
      Tea, whether or not flavoured [other than unprocessed green leaves of tea]
      Maté
      Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus P...
      Vanilla
      Cinnamon and cinnamon-tree flowers
      Cloves (whole fruit, cloves and stems)
      Nutmeg, mace and cardamoms
      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...
      1045
      All goods i.e. cereals, [, pre-packaged and labelled]   Explanation [(ii) The exp...
      Wheat and meslin [, pre-packaged and labelled]   Explanation [(ii) The expression...
      Rye [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-p...
      Barley [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pr...
      Oats [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
      Maize (corn) [, pre-packaged and labelled]   Explanation [(ii) The expression &ls...
      Rice [, pre-packaged and labelled]   Explanation [(ii) The expression ‘pre-...
      Grain sorghum [, pre-packaged and labelled]   Explanation [(ii) The expression &l...
      Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [, pre-packaged an...
      Wheat or meslin flour [, pre-packaged and labelled]   Explanation [(ii) The expre...
      Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-pac...
      Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled] &nb...
      Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except ric...
      Meal, powder, [Flour] flakes, granules and pellets of potatoes [, pre-packaged and la...
      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...
      Guar gum refined split   Notes: 17. Tariff heading ...
      Wheat gluten, whether or not dried
      1263
      All goods other than of seed quality
      Soya beans, whether or not broken other than of seed quality.
      Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed qu...
      Copra []   Clarification Clarification regarding the definition of Copra and a...
      Linseed, whether or not broken other than of seed quality.
      Rape or colza seeds, whether or not broken other than of seed quality.
      Sunflower seeds, whether or not broken other than of seed quality
      Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
      Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
      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...
      Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
      Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not g...
      Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
      Compounded asafoetida commonly known as heeng
      1376A
      Tamarind kernel powder   Clarification Clarification regarding GST rate applicable ...
      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...
      Soya-bean oil and its fractions, whether or not refined, but not chemically modified
      Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
      Olive oil and its fractions, whether or not refined, but not chemically modified.
      Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemica...
      Palm oil and its fractions, whether or not refined, but not chemically modified.
      Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not ...
      Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not c...
      Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifie...
      Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether...
      Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-est...
      Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different veg...
      Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polym...
      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...
      Molasses   Notes: Inserted vide Notification No. 20/2023- Integrated Tax (Rat...
      Cocoa beans whole or broken, raw or roasted
      Cocoa shells, husks, skins and other cocoa waste
      Cocoa paste whether or not de-fatted
      Mixes and doughs for the preparation of bread, pastry and other baker's wares
      Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-pac...
      Seviyan (vermicelli)
      Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftin...
      Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
      Fortified Rice Kernel (FRK)   Notes: As Inserted vide Notification No. 01/202...
      Pizza bread
      Khakhra, plain chapatti or roti   Note: As Inserted vide notification no. 35/2017 ...
      Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrus...
      Rusks, toasted bread and similar toasted products
      2106100A
      Roasted Gram ,idli/dosa batter, chutney powder   Notes: As amended by notification...
      Sweetmeats
      Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form,&nb...
      Ice and snow
      2207102A
      [Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor s...
      [Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aqua...
      2302103A
      [Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, m...
      2302103B
      Rice bran (other than de-oiled rice bran)     Clarification Clarification r...
      Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar man...
      Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
      Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
      Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
      Wine lees; argol
      2309108A
      Fish soluble paste   Clarification Clarification regarding applicability of GST rat...
      Tobacco leaves
      Unroasted iron pyrites.
      Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur &nb...
      Natural graphite.
      Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
      Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawin...
      Kaolin and other kaolinic clays, whether or not calcined.
      Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whe...
      Chalk.
      Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
      Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, ot...
      Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous eart...
      Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not he...
      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
      Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road ...
      Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ...
      Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or...
      Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colou...
      Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or ...
      Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
      Asbestos
      Mica, including splitting; mica waste.
      Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks ...
      Natural borates and concentrates thereof (whether or not calcined), but not including borates separa...
      Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
      Mineral substances not elsewhere specified or included.
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Tungsten ores and concentrates.
      Uranium or thorium ores and concentrates.
      Molybdenum ores and concentrates.
      Titanium ores and concentrates.
      Niobium, tantalum, vanadium or zirconium ores and concentrates.
      Precious metal ores and concentrates.
      Other ores and concentrates
      Granulated slag (slag sand) from the manufacture of iron or steel
      2621156A
      Fly Ash   Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 1...
      2619156B
      Linz-Donawitz (LD) Slag   Notes: Inserted vide Notification No. 9/2023- Integ...
      27157
      Bio-gas
      Coal; briquettes, ovoids and similar solid fuels manufactured from coal
      Lignite, whether or not agglomerated, excluding jet
      Peat (including peat litter), whether or not agglomerated
      Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
      Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hy...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      (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...
      28166
      Thorium oxalate
      28167
      Enriched KBF4 (enriched potassium fluroborate)
      28168
      Enriched elemental boron
      28169
      Nuclear fuel
      Nuclear grade sodium
      2809170A
      Fertilizer grade phosphoric acid   Notes: Inserted by notification no. 19/2018 - I...
      Heavy water and other nuclear fuels
      Compressed air
      30173
      Insulin
      Animal or Human Blood Vaccines
      30175
      Diagnostic kits for detection of all types of hepatitis
      30176
      Desferrioxamine injection or deferiprone
      30177
      Cyclosporin
      30178
      Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand na...
      30179
      Oral re-hydration salts
      Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 ap...
      30181
      Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule  ...
      30181A
      Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), m...
      3006181B
      Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sle...
      All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and label...
      3102182A
      Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as f...
      3103182B
      Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fe...
      3104182C
      Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fert...
      3105182D
      Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosph...
      32183
      Wattle extract, quebracho extract, chestnut extract
      Enzymatic preparations for pre-tanning
      [Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]   Notes: As  amended vide ...
      Sulphonated castor oil, fish oil or sperm oil
      3816186A
      Dolomite ramming mix   Notes: As amended vide Notification No. 18/2021-Integrated ...
      3826186B
      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...
      3915187A
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      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...
      Erasers
      4017191A
      Waste or scrap of hard rubber   Note: As Inserted vide notification no. 35/2017 - ...
      Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed,...
      Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not...
      Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not t...
      Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, wh...
      Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prep...
      Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but...
      4107197A
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      4112197B
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      4113197C
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      4114197D
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      4115197E
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, b...
      4501198A
      Natural cork, raw or simply prepared   Notes: As Inserted vide Notification No. 25...
      Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork  ...
      4707198B
      Recovered waste or scrap of paper or paperboard   Note: As Inserted vide notificat...
      Newsprint, in rolls or sheets
      [Kites, Paper mache articles]   Notes: As  amended vide notification no. 27/2...
      Brochures, leaflets and similar printed matter, whether or not in single sheets
      4907201A
      Omitted   Note: Omitted  vide notification no. 35/2017 dated 13-10-2017, befo...
      Silk yarn
      Woven fabrics of silk or of silk waste
      Garneted stock of wool or of fine or coarse animal hair, shoddy wool
      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
      Cotton sewing thread, whether or not put up for retail sale
      Cotton yarn [other than khadi yarn]
      Woven fabrics of cotton
      All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and gar...
      True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including ...
      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...
      Imitation zari thread or yarn known by any name in trade parlance   Clarification C...
      5607218B
      Jute twine, coir cordage or ropes   Notes: As inserted by notification no. 43/2017...
      5608218C
      Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile m...
      5609218D
      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...
      5801219A
      All goods   Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 2...
      5806219AA
      Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without we...
      5808219B
      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,...
      60221
      Knitted or crocheted fabrics [All goods]
      Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exc...
      62223
      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...
      64225
      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...
      6815225B
      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...
      7001228A
      Cullet or other waste or scrap of glass   Note: As Inserted vide notification no. ...
      Glass beads.
      84230
      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...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Notes: Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated ...
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      8504234B
      Charger or charging station for Electrically operated vehicles   Note: As Inserted...
      8509234C
      Omitted   Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) d...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Omitted   Note: As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-20...
      Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
      Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
      Omitted   Note: As omitted vide Notification no. 14/2019 - Integrated Tax (Rate) d...
      Omitted   Note: As omitted vide Notification no. 14/2019-Intergrated Tax (Rate) da...
      87242A
      Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation&nb...
      Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
      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...
      Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III...
      Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transpor...
      Fishing vessels; factory ships and other vessels for processing or preserving fishery products &n...
      Tugs and pusher craft
      Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is...
      Other vessels, including warships and lifeboats other than rowing boats
      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
      90253
      Coronary stents and coronary stent systems for use with cardiac catheters
      Artificial kidney
      Disposable sterilized dialyzer or micro barrier of artificial kidney
      9021255A
      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...
      9404257A
      Cotton quilts of sale value not exceeding ₹ 1000 per piece   Clarification Cl...
      Aircraft seats   Notes: As inserted by notification no. 43/2017– Integrated ...
      Kerosene pressure lantern   Notes: As amended vide Notification No. 18/2021-Integr...
      Parts of kerosene pressure lanterns including gas mantles
      9503259A
      Toy balloons made of natural rubber latex   Notes: As amended vide Notificati...
      9507259B
      Fishing hooks   Notes: As inserted by notification no. 43/2017- Integrated tax(Rat...
      9601259C
      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...
      Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and...
      Numismatic coins
      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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    1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

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    GST classification for vegetable products confirms reduced rate on specified items; henna classification clarified by circular.
    Tariff Heading 1404 covers vegetable products not elsewhere specified or included and lists examples such as cotton linters, soap nuts, seeds, pips, hulls ... Summary

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    ActsIncome Tax