TaxTMI 
TaxTMI 
GST RATE SCHEDULE FOR GOODS
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....ST RATE SCHEDULE FOR GOODS <br>News and Press Release<br>Dated:- 19-5-2017<br><BR>GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information was uploaded immediately after the GST Council's decision as on 18-5-2017 and it will be subject to further vetting during which the list may undergo some changes. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods. Download PDF files GST Rate schedule for Goods - 18-5-2017 GST Cess Rates - 18-5-2017 Addendum to GST rate schedule - 22-5-2017 GST Rate Schedule on Goods - 3-6-2017 Addendum to GST rate schedule - 3-6-2017 ============= Document 1GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discusse....
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....d today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. | த௠S. No. Description of supply Tariff heading, item, Rate for GST sub- Compensation heading, Chapter, Cess of goods or service, as the case may be (3) 2106 90 20 2202 10 (4) 60% (1) 1. Pan Masala (2) Aerated waters, containing added sugar or other sweetening matter or flavoured 2. Aerated waters 2202 10 10 12% 3. Lemonade 2202 10 20 12% 4. Others 2202 10 90 12% Tobacco and Tobacco Products 24 5. Unmanufactured tobacco (without lime tube) 2401 71% bearing a brand name 6. Unmanufactured tobacco (with lime tube) 2401 65% bearing a brand name 7. Tobacco refuse, bearing a brand name 2401 30 00 61% 8. Chewing tobacco (without lime tube) 2403 99 10 160% 9. Chewing tobacco (with lime tube) 2403 99 10 142% 10. Filter khaini 2403 99 10 160% 11. Jarda scented tobacco 2403 99 30 160% 12. Pan masala containing tobacco ‘Gutkha' 2403 99 ....
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....90 204% Cigarettes 13. Non-filter 14. 2402 20 10 5%+ Rs.1591 per Not exceeding 65 mm 15. 2402 20 20 Exceeding 65 mm but not 70 mm thousand 5%+ Rs.2876 per thousand 16. Filter 17. Not exceeding 65 mm 18. Exceeding 65 mm but not 70 mm 2402 20 30 5%+ Rs.1591 per thousand 2402 20 40 5%+ Rs.2126 per thousand 1 S. No. GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] Description of supply (1) (2) 19. Exceeding 70 mm but not 75 mm 20. Others Other tobacco products 21. Cigar and cheroots 22. Cigarillos Tariff item, heading, sub- Rate for GST Compensation heading, Chapter, Cess of goods or service, as the case may be (3) 2402 20 50 2402 20 90 (4) 5%+ Rs.2876 per thousand 5% Rs.4170 per 2402 10 10 2402 10 20 23. Cigarettes of tobacco substitutes 2402 90 10 24. Cigarillos of tobacco substitutes 2402 90 20 25. Other 2402 90 90 thousand 21% or Rs. 4170 per thousand, whichever is higher 21% or Rs. 4170 per thousand, whichever is higher Rs.4006 per thousand 12.5% or Rs. 4,006 per thousand whichever is higher 12.5% or Rs. 4,006 per thousand whichever is higher 26. 'Hookah' or 'gudaku' tobacco tobacco bearing a brand name 2403 ....
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....11 00 72% 27. 30. 31. Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' 28. Other smoking tobacco not bearing a brand name. 29. Smoking mixtures for pipes and cigarettes Other smoking tobacco bearing a brand name Other smoking tobacco not bearing a brand name 32. "Homogenised" or "reconstituted" 2403 11 00 17% 2403 11 90 11% 2403 19 10 290% 2403 19 90 49% 2403 19 90 57% tobacco, 2403 91 00 72% bearing a brand name 33. Preparations containing chewing tobacco 2403 99 20 72% 34. Snuff 2403 99 40 72% 35. Preparations containing snuff 2403 99 50 72% 36. Tobacco extracts and essence bearing a brand 2403 99 60 72% name 2 GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Description of supply Tariff item, Rate for GST heading, sub- Compensation heading, Chapter, Cess of goods or service, as the case may be (1) (2) (3) (4) 37. Tobacco extracts and essence not bearing a brand 2403 99 60 65% name 38. Cut tobacco 2403 99 70 20% 39. All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 2403 99 90 96% 40. All goods, other than pan masala containing....
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.... tobacco 'gutkha', not bearing a brand name 2403 99 90 89% Others 41. Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 2701 Rs.400 per tonne 42. Lignite, whether or not agglomerated, excluding 2702 Rs.400 per tonne jet 43. Peat (including peat litter), whether or not 2703 Rs.400 per tonne agglomerated Motor Vehicles 44. Motor vehicles (10 1500 cc) 8703 15% 49. Sports Utility Vehicles (length > 4m; engine 8703 15% 1500 cc; ground clearance > 170 mm) 50. Mid Segment Hybrid Cars (engine 1500 cc 8703 15% 52. Hydrogen vehicles based on fuel cell tech > 4m 8703 15% 53. Motorcycles (engine > 350 cc) 8711 3% 54. Aircrafts for personal use. 8802 3% 55. Yacht and other vessels for pleasure or sports 8903 3% ***** 3 Document 2 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] I. The following amendments / additions are required to be made to the aforesaid document: 1. In S.No.22,- (i) In the Nil rate column, the entry "Tender coconut water put in unit container and bearing a registered brand name [2202 90 90]", may be read as: "Tender coconut water other than put in unit container and bearing a ....
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.... registered brand name [2202 90 90]â€. (ii) In 12% rate column, in the entry "Fruit pulp or fruit juice based drinks [2202 90 30]", tariff item 2202 90 30 may be read as 2202 90 20. 2. In S.No.85, in the 28% rate column, the entry "Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]" may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter†is already covered in the 18% rate column. 3. In the footnote below the Table which gives the list of goods for which the GST rates are yet to be decided by the GST Council, the following entries may be added: (i) Cereals and flour put up in unit container and bearing a registered brand name. (ii) Puja samagri including havan samagri will be under Nil category. However, the exact formulation for the same is yet to be finalised. ***** 1 Document 3 S. Chapter No. 1. 7 2. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% (Edible vegetables, roots and tubers) For GST rates on other goods falling ....
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.... under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 10 (Cereals) may For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 0713 Dried leguminous 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]. vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name. All goods, put up in unit container and bearing a registered brand name, namely: 1. 1001 meslin 2. 1002 Rye Wheat and 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice Grain 7. 1007 sorghum 8. 1008 Buckwheat, millet and canary seed; other 1 12% 18% 28% S. Chapter No. 3. 11 (Products of milling industry; starches; wheat gluten) malt; inulin; For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 4. 14 may (Vegetable plaiting materials; vegetable products, not elsewhere specified or included) For GST rates on other goods falli....
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....ng under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% cereals such as Jawar, Bajra, Ragi] 1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name. 2 12% 18% 28% 1. 1404 Bidi wrapper leaves [under reverse charge]. S. Chapter No. 5. 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 6. 24 7. (Tobacco manufactured may and tobacco substitutes) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. 36 (Explosives; pyrotechnic may products; matches; GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% - Sweet 1. Biscuits biscuits [1905 31 00] and other biscuits [1905 90 20] 1. Handmade safety matches [3605 00 10], handmade mat....
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....ches mean "Matches, in or in 3 28% 1. Biris GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 12% the S. No. Chapter pyrophoric 0% alloys; certain combustible preparations) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may cocoon [5001] laying, 8. 50 (Silk) 1. Silkworm 2. Raw silk [5002] 3. Silk waste [5003] 9. 51 (Wool, fine or coarse animal hair; horse 5% relation to manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers cardboards; (v) packaging." or 1. Silk yarn [5004, 5005, 5006] 2. Woven fabrics of silk or silk waste [5007] [With no refund of ITC accumulation] 1. Wool, not carded or 1. Garnetted stock of wool combed [5101] or of fine or coarse 4 18% 28% S. No. Chapter GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on....
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.... 3rd June, 2017] 0% 5% 12% hair yarn and woven 2. Fine or coarse animal animal hair, shoddy fabric) hair, not carded or combed [5102] wool [5104] 2. Wool and fine or coarse 3. Waste of wool or of animal hair, carded or fine or coarse animal hair [5103] combed [5105] 3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110] 4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund ITC of accumulation] 10. 52 (Cotton) 1. Gandhi Topi, 1. Cotton [5201, 5203] 2. Khadi yarn 2. Cotton waste [5202] 3. Cotton sewing thread [5204] 4. Cotton yarn, other than khadi yarn [5205, 5206, 5207] 3. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation] 5 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No. 11. 53 Chapter 0% 5% vegetable fibres and yarns such as flax, true hemp, paper 1. Coconut, coir fibre 1. All other (Other vegetable [5305] textile fibres; paper 2. Jute fibres, raw or yarn, woven fabrics of paper yarns) processed but spun [5303] not 12. 54 (Man-made filaments; strip the like of man-made textile ....
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....materials) 13. 55 (Manmade fibres) staple yarn, etc. [5301, 5302, 5303, 5305, 5306, 5307, 5308] 2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation] 1. Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation] 1. Fabrics of manmade staple fibres [5512, 5513, 5514, 5515, 12% 18% 28% 1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406] 2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406] 3. Sewing thread of manmade filaments [5401] 1. Synthetic artificial or filament tow [5501, 5502] 6 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 5516] [With no refund of ITC accumulation] 14. 56 (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof) All goods 1. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool. 2. 5602 whether or not Felt, 7 impregnated, coated, covered or laminated. 3. 5603 Nonwovens, w....
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....hether or not impregnated, coated, covered or laminated. 4. 5604 Rubber thread and cord, textile covered; textile yarn, 18% 2. Synthetic artificial or staple fibres [5503, 5504, 5506, 5507] 3. Waste of manmade fibres [5505] 4. Sewing thread of manmade fibres [5508] staple 5. Yarn of manmade staple fibres [5509, 5510, 5511] 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. 5. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread. 6. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and horsehair gimped 00 8 yarn); chenille yarn (including flock 18% 28% S. Chapter No. 15. 57 floor (Carpets and other textile coverings) ....
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....GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 9 12% chenille yarn); loop wale-yarn. 7. 5607 Twine, not cordage, ropes and cables, whether or not plaited or braided and whether or impregnated, coated, covered or sheathed with rubber or plastics. 8. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 9. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.] All goods 1. 5701 Carpets and other textile floor coverings, knotted, whether or not made up. 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 10 12% 2. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. 3. 5703 Carpets and other textile floor coverings, tufted, whether or not made up. 4. 5704 Carpets and other textile floor coverings, of felt, not tufted....
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.... or flocked, whether or not made up. 5. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, 18% 28% S. Chapter No. 16. 58 (Special woven fabrics; tufted textile fabrics; tapestries; trimmings; embroidery) lace; GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% Cotton Rugs handloom.] of 1. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, All goods not specified elsewhere dabka, chumki, gota 1. 5801 sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810] Woven pile fabrics and chenille fabrics, other than 11 fabrics of heading 5802 or 5806. 2. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. 3. 5803 Gauze, other than narrow fabrics of heading 5806. 4. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the S. Chapter No. GST RATE SCHEDULE....
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.... FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12 12% 18% 28% piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. 5. 5805 Hand- woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 6. 5806 Narrow woven fabrics, other than goods of heading 5807; fabrics narrow consisting of warp without weft assembled by means of an adhesive (bolducs). 7. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 8. 5808 Braids in the piece; ornamental trimmings in the piece, without 13 embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 9. 5809 Woven fabrics of metal thread and woven fabrics of metallised not yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, else....
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....where specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]. 10. 5810 Embroidery in the piece, in strips or 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% in motifs, 17. 59 (Impregnated, coated, covered or laminated fabrics; textile textile articles of a kind suitable for industrial use) Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 11. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810. All goods 1. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; 14 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions....
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.... in the GST Council Meeting held on 3rd June, 2017] 0% 5% 15 12% prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 2. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 3. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. 4. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 5. 5905 Textile wall coverings. 6. 5906 Rubberised textile fabrics, other 18% 28% S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 16 12% than those of heading 5902. 7. 5907 Textile fabrics otherwise impregnated, coated covered; painted or canvas being theatrical scenery, studio back- cloths or the like. 8. 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not imp....
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....regnated. Textile hose 9. 5909 piping and similar textile tubing, with or without lining, armour or accessories of other materials. 10. 5910 Transmission or conveyor belts or belting, of textile material, whether or 18% 28% S. Chapter No. 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% not 12% impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 11.5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined fabrics, woven coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton 17 12 S. Chapter No. 18. 60 (Knitted or crocheted fabrics) GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% ....
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....12% textile industries, ITC 1. All goods [with no refund of accumulation] woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles. 18 18% 28% S. No. Chapter 19. 61 (Articles of apparel and clothing accessories, knitted or crocheted) 20. 62 (Articles of apparel and accessories, knitted or crocheted) 21. 63 (Other made up textile articles, sets, GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% clothing not 1. Indian National Flag worn clothing and worn textile articles; rags) 5% 12% 2. All goods of sale value not exceeding Rs. 1000 per piece 3. All goods of sale value not exceeding Rs. 1000 per piece All goods o....
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....f sale value not exceeding Rs. 1000 per piece 1. 6301 Blankets and travelling rugs. 2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, 1. All goods of sale value exceeding Rs. 1000 per piece 2. All goods of sale value exceeding Rs. 1000 per piece All goods of sale value exceeding Rs. 1000 per piece 1. 6301 2. Blankets and travelling rugs. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads, 19 19 18% 28% S. Chapter No. 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, M....
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....osquito nets, Cushion covers 5. 6305 12% Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than terry towel, Mosquito nets, Cushion covers 5. 6305 Sacks and Sacks and bags, of a kind used for the packing of goods. 6. 6306 Tarpaulins, 6. awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 7. 6307 Other bags, of a kind used for the packing of goods. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. made up articles, 7. 6307 including dress dish- patterns; such as Floor-cloths, cloths, dusters and similar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table Other dress made up articles, including patterns; such as Floor-cloths, dish- cloths, dusters and similar cleaning cloths, Life-jackets and Life- belts, Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, 20 20 GST RATE SCHEDULE FOR CERTAIN GOODS [As per di....
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....scussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter No. 22. 64 (Footwear gaiters and the like; parts of such articles) 0% 5% cloths or serviettes, or similar textile articles, put up in packings for retail sale. 8. 6309 Worn 12% 18% 28% embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. clothing and other 8. 6309 worn articles. 9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 1. Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. Worn clothing and other worn articles. 9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. All goods not specified elsewhere 1. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, 21 24 S. Chapte....
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....r No. 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% plugging or similar processes. 2. 6402 Other footwear with outer soles and uppers of rubber or plastics. 3. 6403 Footwear with soles of outer rubber, plastics, leather or composition leather and uppers of leather. 4. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 5. 6405 footwear. 6. 6406 Other Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel 22 22 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% 5% 12% 18% 28% cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%. 23. 71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin) 7101 Pearls, natural or cultu....
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....red, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport. 7102 7103 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience transport. 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport. 7105 Dust and powder of natural or synthetic precious or semi-precious stones. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form. 7107 Base metals clad with silver, not further worked than semi – manufactured. 7108 Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. 7109 Base metals or silver, clad with gold, not further worked tha....
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....n semi – manufactured. 7110 Platinum, unwrought or in semi - manufactured form, or in powder form. 7111 7112 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. Waste and scrap of precious metals, of metal clad with precious metal. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. 7115 Other articles of precious metal or of metal clad with precious metal. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). 7117 Imitation jewellery. 23 GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter 0% 5% 12% No. 7118 Coins. 2. Rough diamond [7102] will attract 0.25%. 24. 84 1. Machines for cleaning, 1. Agricultural, sorting or grading, seed, horticultural or forestry grain or dried machinery preparation for soil or (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) For GST rat....
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....es on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 please be seen. may leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous 2. vegetables other than farm type machinery and parts thereof [8437] cultivation; lawn or sports-ground rollers. [8432] or Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit other agricultural produce, other than machinery of heading 8437 [8433] 3. Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry 24 18% 28% GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No. Chapter 0% 5% 12% 18% 28% incubators and brooders [8436] 25. Any Chapter Puja namely,- samagri Puja namely,- samagri (i) Rudraksha, (i) lobhan, rudraksha mala, (ii) mishri, tulsi (iii) batasha (iv) bura kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk an....
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....d curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey 25 S. Chapter No. GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 0% [proposed GST Nil] for (vii) Wick diya. (viii) Roli (ix) Kalava (Raksha sutra) 5% 12% 18% 28% 26. Any Chapter [Supplies to Canteen Stores (CSD)] (x) Chandan tika 1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act]. Department 2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or Unit Run Canteens to final consumer. 26 Document 4 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] The following amendments / additions are required to be made to the aforesaid document: 1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible mixtures of vegetable fats or....
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.... oils, that is “edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]†may be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%]. [This will ensure that mixtures of two or more varieties of edible vegetable oils fall at 5%.] 2. In Chapter 29, in the 18% rate column, after the entry No 39 the following entries shall be inserted, (i) “40 - 2939 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ii) 41 2940 Sugars, chemically pure, other than sucrose, lactose, maltose, - glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 (iii) 42 2941 Antibiotics (iv) 43 2942 Other organic compounds" All goods falling under chapter 29 [organic chemicals, being intermediates] are at 18% [These were omissions] 3. In Chapter 31, in the 5% rate column, the entries "3101 Organic manure put up in unit containers and bearing a brand nameâ€....
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.... may be added. [3101 Organic manure other than put up in unit containers and bearing a brand name is at Nil]. [This was an omission.] 4. In Chapter 34, in the 28% rate column, the entry "3404 Artificial waxes and prepared waxes" may be omitted. These goods [being in the nature of intermediates] are covered in the 18% rate column. [By mistake it was appearing in 28% also.] 5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry "3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols†shall be substituted. [There is typographical error in the description.] 6. In Chapter 40, (i) in the 12% rate column, the entry “4 - Erasers [4016].†may be added. (ii) in the 18% rate column, the entry No. 12 “Erasers [4016].†may be omitted. [Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners (7310 or 7326) and Pencils, crayons (9609) are at 12%]. 1 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words "[Other aseptic packaging pa....
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....per and", the words "[other than aseptic packaging paper]†shall be substituted. [Aseptic packaging paper 4811 is covered in the 12% rate column. There was a small mistake of missing word, than after other.] 8. In Chapter 69,- (i) In the 28% rate column, the entry "6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths†may be omitted [This entry is covered in the 18% rate column as all goods of 6903]. (ii) In the 28% rate column, the entry "6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing†may be omitted [This tariff heading has been omitted from the Central Excise Tariff with effect from 01.01.2017. This entry is now covered in the entry 6907, which is also in the 28% rate column]. 9. In Chapter 70, (i) In the 18% rate column, in the entry against 7018, “Glass beads" may be omitted. (ii) In the 5% rate column, the entry "7018 Glass beads" may be inserted. [Glass beads are covered as part of â€....
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....Embroidery or zari articles†in the 5% rate column under chapter 58.] 10. In Chapter 84,- (i) In the Nil rate column, the entry "8445 Amber charkha†may be added. (ii) In the 5% rate column, the entry "Hand pumps and parts thereof [8413, 8414 90]" may be read as “Hand pumps and parts thereof [8413, 8413 91]â€. (iii) In the 12% rate column the entry No 1 the words “Nuclear fuel elements†may be substituted by the words “fuel elements (cartridges), non-irradiated, for nuclear reactors" (iv) In the 18% rate column, in entry No 1 the words “fuel elements (cartridges), non-irradiated, for nuclear reactors†may be omitted. 11. In the 18% rate column, after entry No 13 the entry “13A - machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages [8422 20 00, 8422 30 2 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions i....
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....n the GST Council Meeting held on 3rd June, 2017] 00, 8422 40, 8522 90]†shall be inserted. [These are capital goods and are not listed in in the 18% rate column]. 12. In Chapter 85,- (i) In the 5% rate column, after entry (c), the entry "(d) photo voltaic cells, whether or not assembled in modules or made up into panels†may be added [these cells and modules are renewable energy devices]. (ii) Correspondingly, in the 18% rate column, the part entry from 8541, that is "including photo voltaic cells, whether or not assembled in modules or made up into panels" may be omitted. (iii) In the 12% rate column, the entry “8539 LED lamps†may be added [LED lamps, falling under 9405, are already at 12% rate.] 13. In Chapter 90, in the 18% rate column, the entry "9032 Automatic regulating or controlling instruments and apparatus†may be inserted [this entry is not listed in the 18% rate column]. 14. In Chapter 91,- (i) (ii) In the 28% rate column, the entry “9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements†may be omitted; In the 18% rate c....
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....olumn, the entry "5 9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements†may be added In the 28% rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases, and parts thereof" may be omitted; (iii) In the 28% rate column, the entry from 9112 relating to clock i.e. “6 - 9112 Clock cases, and parts thereof†may be added; [Clocks and their parts are at 18%]. 15. In Chapter 95, in the 28% rate column the entry "9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools†may be substituted by the entry “9506 Articles and equipment for general physical exercise, gymnastics, athleticsâ€. [Sports goods in general are at 12%]. 16. In Chapter 96, in the 12% rate column, the entry "Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk [9609]" may be read as 3 ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST ....
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....Council Meeting held on 3rd June, 2017] "Pencils, crayons, pastels, drawing charcoals and tailor's chalk [9608, 9609]†[propelling or sliding pencils are covered under 9608. Chalk sticks are at Nil.]. ***** 4 Document 5 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods. S. Chapter Nil 5% No. 1. 1 (Live animals) All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the species Gallus domest....
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....icus, ducks, geese, turkeys and guinea fowls. 0106 Other live animal such as Mammals, Birds, Insects] 12% Live horses [01012100, 010129] 1 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. 2. 2 All goods other (Meat and edible meat offal) than in frozen state and put up in unit containers. of [0201 Meat bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. 0205 Meat of horses, asses, mules or hinnies, 12% 1. All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209] 2. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209] 3. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal fresh or chilled. 0206 Edible offal of bovine animals, swine, put sheep, goats, horses, asses, up in unit containers [0210] mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of th....
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....e poultry of heading 2 18% 28% S. No. Chapter GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or 5% 3. 3 (Fish, crustaceans, molluscs & other aquatic invertebrates) otherwise extracted, fresh, chilled. 1. Fish seeds, All goods (other than prawn/shrimp fish seeds, prawn / seeds whether shrimp seed) processed, cured or in frozen state or not processed, cured or in frozen state 2. All goods, other processed, than 1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 cured or in 2. 0304 Fish frozen state fillets and other fish meat (whether or not 1. 0301 minced), frozen. Live fish. 3 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Chapter Nil 5% 2. 0302 3. 0305 Fish, Fish, fresh dried, salted or in or chilled, excluding fish fillets brine; smoked fish, and other fish meat of heading 0304 3. 0304 Fish fillets an....
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....d other fish 4. meat (whether or not minced), fresh chilled. 4. 0306 whether Crustaceans, or in shell or not, live, fresh or chilled; crustaceans, in shell, cooked whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. Molluscs, by steaming or 5. 0307 by boiling in water, chilled. 5. 0307 Molluscs, whether in shell or not, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than 4 12% 18% 28% S. Chapter No. live, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled. 5% 12% crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human....
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.... consumption Aquatic 6. 0308 Aquatic 6. 0308 invertebrates invertebrates other than crustaceans and 18% other than crustaceans molluscs, frozen, and molluscs, dried, salted or in live, fresh or brine; smoked chilled. aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other crustaceans than and molluscs, fit for human consumption. 5 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 4. Nil 5% 12% 18% 28% 1. Fresh milk and pasteurised All goods not specified 1. Butter and other 1. Condensed elsewhere. milk fats (ghee, butter oil, eggs; milk, including etc.) and oils derived [04029110, 04029920] separated milk, 1. milk and Ultra Temperature (UHT) milk [0401] High from milk; dairy spreads [0405] 2. Cheese [0406] (Dairy produce; bird's natural honey; edible products of animal origin, not elsewhere specified) cream, concentrated not nor containing added sugar or other sweetening matter, excluding Ultra High Temperatu....
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....re (UHT) milk [0401] 2. Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407] 3. Curd [0403, 0406], 4. Lassi [0403], 5. Butter [0403] 6. Chena 2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk. 3. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or milk flavoured containing or or added fruit, nuts or cocoa. paneer [0406], 6 S. Chapter No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% Whey, whether or not concentrated or other than put 4. 0404 up in unit containers and bearing a registered brand name. 7. 0409 Natural honey, other than put up in unit container and bearing a registered brand name. containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, elsewhere not specified included. or 5. Chena or pa....
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....neer put up in unit container and bearing a registered brand name [0406]. 6. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, 7 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. whether or not containing added sugar or other 7. 0409 Natural 5. 5 sweetening matter. honey, put up in unit container and bearing a registered brand name. 8. 0410 Edible products of animal origin, not elsewhere specified included. or All goods not specified elsewhere 1. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 0503 blank in tariff - (Products animal origin, not elsewhere of 1. Human unworked, whether or not hair, washed or specified or scoured; waste included) of human hair [0501] 2. Semen including frozen semen [0511] 2. 3. 0504 bladders Guts, and stomachs of animals 8 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 1....
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....8th May, 2017] S. Chapter Nil No. 5% (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 4. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5. 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder 9 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% and waste of these products. 6. 0507 Ivory, and tortoise-shell, whalebone whalebone hair, horns, antlers, hooves, nails, claws and unworked beaks, or simply prepared but not cut to shape; powder and waste of these products. 7. 0508 and materials, Coral similar unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans echinoderms cuttle-bone, or and unworked or simply prepared but not cut to shape, powder and....
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.... waste thereof. 8. 0509-blank in tariff 12% 10 10 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% S. Chapter Nil No. 6. 6 (Live trees and other plants; 1. All goods 9. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen otherwise provisionally preserved. 10.0511 products Animal or not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 11 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. bulbs, roots and the like; cut flowers and ornamental foliage) 7. 7 (Edible vegetables, roots and tubers) Fresh vegetables, 1. Herb, roots and tubers other than those in frozen bark, dry plant, dry root, commonly known as or jari booti and dry preserved state 1. 0701 Potatoes, flower; 2. 0710 Vegetables (uncooked or cooked fresh chilled. 2. 07....
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....02 or by steaming or Tomatoes, fresh chilled. or 3. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 4. 0704 Cabbages, cauliflowers, kohlrabi, kale boiling in water), frozen. 3. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 4. 0714 Manioc, arrowroot, salep, Jerusalem 12 12% 18% 28% S. No. Chapter GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil similar and edible brassicas, fresh or chilled. 5. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 6. 0706 Carrots, turnips, salad 5% 12% artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets. 18% beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 7. 0707 Cucumbers and gherkins, fresh chilled. or 8. 0708 Leguminous vegetables, shelled or 13 28% GST....
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.... RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. unshelled, fresh or chilled. 9. 0709 Other vegetables, fresh chilled. 10.0712 Dried vegetables, or whole, cut, sliced, broken or in powder, but not further prepared. 11.0713 Dried leguminous vegetables, shelled, whether or not skinned split. or 12. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes 5% 14 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. and roots similar and 8. 8 5% 12% (Edible fruit and nuts; peel of citrus fruit or melons) tubers with high starch or inulin content, fresh or chilled; sago pith. Fresh fruits other than in frozen state or preserved 1. 0801 Coconuts, fresh or dried, whether or not shelled or peeled. 2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), 1. 0802 Dried Dry fruits areca nuts, whether or not shelled or 2. 0801 peeled,. All goods, other than dry fruits, in frozen state or pr....
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....eserved. 1. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. 2. 0812 Fruit and nuts, provisionally preserved (for Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. Other 3. 0802 nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts. 15 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% Pistachios, Macadamia example, by sulphur 4. 0804 Dates, dioxide gas, in brine, figs, pineapples, nuts, Kola nuts (Cola in sulphur water or avocados, guavas, spp.), and Areca nuts. including 3. 0803 Bananas, plantains, in other preservative solutions), but unsuitable in that 5. state for immediate consumption. fresh or dried 3. 0814 4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 5. 0805 Citrus fruit, such as Oranges, Peel of ci....
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....trus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. mangoes mangosteens, dried. 0806 Grapes, dried, and raisins Fruit, 6. 0813 dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8. Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, 16 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 6. 0806 Grapes, fresh 7. 0807 Melons (including watermelons) and papaws (papayas), fresh. 8. 0808 Apples, pears and quinces, fresh. 9. 0809Apricots, cherries, peaches (including nectarines), plums sloes, fresh. and 5% 12% 17 17 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Chapter Nil 10.0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and ....
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....loganberries, black, white or red and currants gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 11.0814 Peel of citrus fruit or melons (including 5% 18 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 9. 9 5% (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub. watermelons), fresh. 1. All goods of All goods not specified seed quality elsewhere not 1. 0901 2. 0901 Coffee beans, roasted. 3. Unprocessed green leaves of tea [0902], 4. Fresh ginger [09101110] Coffee, whether or not roasted decaffeinated; or coffee husks and skins; substitutes coffee containing coffee in than coffee beans not roasted. and fresh turmeric any proportion, other [09103010] other than in processed form 2. 0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea. 3. 0903 4. 0904 Maté. Pepper of the genus Piper; dried or crushed or gr....
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....ound fruits of the genus Capsicum or 12% 19 19 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% No. of the genus Pimenta. 5. 0905 Vanilla. 6. 0906 Cinnamon and cinnamon-tree flowers. 7. 0907 Cloves (whole fruit, cloves and stems). 8. 0908 mace Nutmeg, cardamoms. 9. 0909 and Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. 10.0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices. 20 20 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. 10. 10 Chapter (Cereals) Nil All goods [other than those put up in unit container and bearing a registered brand name]. 1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice Grain 7. 1007 sorghum 8. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 5% 12% 21 24 18% 28% S. Chapter No. 11. 11 (Products ....
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.... of milling industry; GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 1. Flour [1101, All goods not specified 1. Starches; 1102, 1105, elsewhere. 1106] Aata, [1108] malt; starches; maida, besan 1. 1103 Cereal inulin; gluten) wheat etc. [other than groats, meal and those put up in unit container and bearing a registered brand name]. 2. 1104 pellets, put up in unit container and bearing a registered brand name. Cereal grains worked otherwise (for 2. 1101 Wheat or meslin flour. Cereal other 3. 1102 flours than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 4. 1103 Cereal example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] groats, meal 3. 1105 and pellets, other than those put up in unit container 4. and bearing a Meal, powder, flakes, granules and pellets of potatoes. 1106 Meal and powder of the dried leguminous 22 22 18% inulin 1. Malt, whether or not roasted [1107] 28% GST RATE SCHEDULE FOR GOODS [As per d....
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....iscussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% of 0713 registered brand name. 5. 1105 Flour, of potatoes. 6. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. 5. vegetables heading (pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, singoda, etc. of 1109 00 00 Wheat gluten, whether or not dried of tamarind, of singoda, 12. 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or mango flour, etc. All goods of seed All goods other than of quality seed quality Soya 1. 1201 Soya beans, whether or not broken. beans, whether 1. 1201 or not broken. medicinal plants; 2. straw and fodder 1202 Ground- 2. 1202 Ground-nuts, nuts, not roasted or not roasted or otherwise cooked, 23 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% otherwise cooked, whether or not 3. shelled broken. or 3. 1204 Linseed,....
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.... whether or not broken. whether or not shelled or broken. 1203 Copra Linseed, 4. 1204 whether or not broken. 5. 1205 Rape or colza seeds, whether or not broken. 1206 Sunflower seeds, whether or not broken. 4. 1205 Rape or colza seeds, 6. whether or not broken. 5. 1206 Sunflower seeds, whether or not broken. 6. 1207 Other oil 7. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil Sesamum seeds oleaginous fruits (i.e. Palm and seeds, seeds, Mustard seeds, Saffower nuts and (Carthamus kernels, cotton tinctorius) seeds, seeds, Castor oil Melon seeds, Poppy seeds, seeds, Ajams, Sesamum Mango kernel, Niger seeds, Mustard seed, Kokam) seeds, whether or not Saffower broken. (Carthamus 24 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 12% S. Chapter Nil No. tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, 5% 8. Flour and meals of Niger seed, 9. Kokam) whether or not broken. 7. 1209 Seeds, fruit and spores, of a kind used for sowing. 8. Hop cones, fresh [1210]. 9. Plants and ....
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....parts of plants (including seeds and fruits), of a kind used oil seeds or oleaginous fruits, other than those of mustard [1208] Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210]. 10. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered [1211]. beans, seaweeds and other algae, sugar beet and primarily in perfumery, in 11. Locust pharmacy or for insecticidal, fungicidal similar or sugar cane, frozen or dried, whether or not ground; fruit stones 25 25 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. purpose, fresh chilled 5% or [1211]. 10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212]. 11. Cereal and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, elsewhere specified or incl....
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....uded not straw and husks, [1212]. unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213] 12. Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and 26 12% 18% 28% S. Chapter No. 13. 13 14. (Lac; GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil similar forage products, whether or not in the form of pellets 1214]. 1. Lac and 1. 1301 gums, Shellac [1301] resins and other vegetable saps and extracts) 5% 12% 18% Natural gums, resins, gum- resins and oleoresins (for example, balsams), other than lac and shellac. 2. Compounded asafoetida commonly known as heeng [1301] 3. Guar meal or guar gum refined split [1302] All goods not specified elsewhere 1. 1401 Vegetable materials of a kind used primarily for plaiting (for All goods not specified elsewhere 1. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum r....
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....efined split. 1. Indian [14049050] katha 14 1. Betel leaves (Vegetable [14049040] plaiting materials; vegetable products, elsewhere not 27 22 28% S. No. Chapter specified included) or and 15. 15 (Animal vegetable fats and oils and their cleavage products; GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 18% example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.] Vegetable fats and oils Animal fats and oils 1. Margarine, Linoxyn [1507 to 1516] 2. 1507 Soya- bean oil and its fractions, whether or [1501 to 1506] 1. 1501 Pig fat (including lard) and poultry fat, other [solidified linseed oil]; edible mixtures or preparations of animal or vegetable fats or oils or of 28 28% S. Chapter No. prepared edible fats; animal or ....
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....vegetable waxes) 28% not refined, but not chemically than that of heading GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 3. 1508 5% 12% 18% fractions of different fats or oils of this Chapter, other than edible fats or oils or 0209 or 1503. 2. 1502 bovine sheep or goats, other than those of heading 1503. Fats of animals, 2. their fractions of heading 1516 [1517] Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00], modified. Ground- nut oil and its fractions, whether or not refined, but not chemically modified. 4. 1509 and its whether Olive oil fractions, or not refined, but not chemically modified. 5. 1510 Other oils and their fractions, obtained solely from olives, whether or not 3. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. 4. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. Wool refined, but not 5. 1505 grease and fatty substances derived 3. Vegetable waxes, etc. 4. [1521] Degras, residues resulti....
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....ng from the treatment of fatty substances or animal or vegetable waxes [1522] therefrom (including lanolin). 6. 1506 Other animal fats and oils and their fractions, whether or not chemically modified, including blends of these oils or fractions with oils or fractions of Palm oil heading 1509 6. 1511 and its fractions, 29 29 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. whether or not refined, but not chemically 12% modified. 7. 1512 Sunflower- seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 8. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 9. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 10. 1515 Other fixed vegetable fats refined, but not chemically modified. Animal 7. 1516 fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, esterified re- or elaidinised, whether or not refined, but not further pr....
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....epared. 8. 1518 Animal fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of Animal or vegetable fats or oils or of fractions of different 30 30 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% S. Chapter Nil No. and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 11. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- not fats of oils of this chapter, elsewhere specified of included.] esterified, esterified re- or elaidinised, whether or not refined, but not further prepared. 12. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 31 S. Chapter No. 16. 16 (Preparations of meat, of fish or of crustaceans, mollus....
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....cs or other aquatic vertebrates) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 18% 1. Beet sugar, sugar, cane khandsari sugar [1701] All goods 1. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 2. 1602 Other prepared or preserved meat, meat offal or blood. 3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. 5. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. 1. Refined containing flavouring 17. 17 1. Cane jaggery (Sugar and sugar confectionery) (gur) [1701] 32 32 28% or sugar 1. Molasses [1703] added 2. Chewing gum / bubble gum and white GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% No. 2. Palmyra sugar [1702] 18. 18 (Cocoa and cocoa preparations) 1. Cocoa beans whole or broken, raw or roasted [1801] 2. Cocoa shells, husks, skins and other c....
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....ocoa waste [1802] and 3. Cocoa paste whether or not [1803] de-fatted 33 18% 28% colouring matter, chocolate, sugar cubes [1701 91, containing not cocoa 1701 99] [1704] 2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar 3. Sugar confectionery (excluding white chocolate and bubble / chewing gum) [1704] 1. Cocoa butter, fat and oil [1804] 2. Cocoa powder, not containing added sugar or sweetening matter [1805] and 3. Chocolates and other food preparations containing [1806] ÑоÑоа GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. 19. 19 Chapter (Preparations of cereals, flour, starch or milk; pastrycooks' products) Nil 5% 1. Puffed rice, 1. Mixes and doughs commonly known Muri, flattened for the preparation of as bread, pastry and other baker's wares [1901] Pizza bread [1905] as 3. Seviyan (vermicelli) [1902] and or beaten rice, commonly 2. known Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, ....
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....commonly known as Murki [1904] 2. Pappad, by whatever name it is known, except when 4. Tapioca substitutes 5. prepared therefor from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903] Rusks, toasted bread and similar toasted products [1905 40 00]. served for consumption [1905] 3. Bread (branded or otherwise), except when served for 12% 18% for 1. Preparations infant use, put up for retail sale [1901] 2. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, lasagne, noodles, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. [1902] 3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [1904] 4. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32] 5. Pastries and cakes [1905 90 10] 28% 1. Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, elsewhere not specified or included; food preparations of ....
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....goods of heading 0401 0404, to not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers' wares. 2. Waffles and wafers coated with chocolate 34 =4 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. consumption and pizza bread [1905] 20. 20 (Preparations of vegetables, fruits, nuts or other parts of plants) 5% 12% 18% 1. All goods of 2009 All goods not specified i.e. fruit juices, elsewhere vegetable juices juices 2009 Fruit (including grape must) and vegetable juices, unfermented and not containing added spirit, whether not containing added sugar or other sweetening matter.] or 1. 2001 Vegetables, 2. fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or ....
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....acetic acid. 4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. 35 28% or containing chocolate [1905 32] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 36 12% 18% 5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. 6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). 7. 2007 fruit Jams, jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 8. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 21. 21 1. Prasadam [2106] supplied by religious (Miscellaneous edible preparations) places like temples, mosques, churches, gurudwaras, dargahs, etc. 5% 12% 1....
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..... Sweetmeats [2106 1. Roasted 90] 18% preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 28% chicory All goods not specified 1. Extracts, essences coffee elsewhere substitutes [2101 30] 1. 2101 20 Extracts, [2101 30] 2. Roasted 3. Extracts and thereof [2101 30] essences 4. Yeasts and prepared baking [2102] powders 5. Texturised vegetable proteins (soya bari) [2106]. essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate (i.e. instant tea, quick 2. and concentrates of and coffee, preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101] Mixed condiments and mixed seasonings; mustard flour and 37 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Chapter Nil ....
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.... 5% 12% 6. 2106 90 Namkeens, bhujia, mixture, chabena and similar 2. edible preparations in ready for consumption form. 18% 28% brewing black tea, tea aroma, etc.) 2103 meal and prepared mustard, other sauces Sauces and prearations therefor [2103] 3. Food preparations not elsewhere specified or and preparations therefor. 3. 2104 Soups and broths and preparations therefor; homogenised composite food preparations. 4. 2105 Ice cream and other edible ice, whether or not containing cocoa. 5. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized pasteurized or millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, included i.e. Protein concentrates textured substances, and protein Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose for syrup; glucose syrup and malto dextrine syrup, Compound preparations making non-alcoholic beverages, Food flavouring material, Churna for Custard [2106]. pan, powder 4. Pan masala [2106 90 20]....
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.... 38 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 22. 22 (Beverages, spirit and vinegar) 1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201] 2. Non-alcoholic Toddy, Neera [2201] 3. Tender coconut water put up in unit container bearing registered and a 5% 12% 18% Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready consumption form. for 28% 1. Ice and snow [2201 All goods not specified 1. Other non-alcoholic 90 10] 2. Soya milk drinks [2202 90 10] 3. Fruit pulp or fruit juice based drinks [2202 90 30] elsewhere beverages [2202 90 90] 1. 2201 Waters, 2. including natural or artificial mineral waters and aerated waters, not Aerated containing sugar sweetening matter or waters, added or other flavoured [2202 10] water put up in unit container and containing added sugar or other bearing a registered 4. Tender coconut brand name [2202 90 90] 5. Beverages containing [2202 90 30] 2. milk sw....
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....eetening matter nor flavoured. 2207 Ethyl alcohol and other spirits, denatured, of any strength. 3. 2209 Vinegar and vinegar obtained from acetic acid.] substitutes for 39 S. Chapter No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 23. 23 (Residues and waste from the food industries; prepared animal fodder) brand name [2202 90 90] 1. Aquatic feed, All goods not specified poultry feed & elsewhere cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, 2309] 1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other invertebrates, unfit aquatic for human consumption; Residues starch greaves. 2. 2303 of manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 3. 2307 Wine lees; argol. [Lees 12% 40 40 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 201....
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....7] S. Chapter Nil No. 5% refers to deposits of dead yeast or residual yeast and particles other that precipitate, or are carried by the action of "fining", to the bottom of a vat of wine after fermentation and aging. Argol -tartar obtained from wine fermentation] 1. Tobacco 12% 24. 24 leaves (Tobacco and manufactured [under charge] reverse tobacco substitutes) 25, 25 1. Common salt, All goods not specified 1. Marble (Salt; sulphur; earths and stone; by whatever elsewhere name it is plastering known, materials, lime including travertine [2515 12 10] 1. 2501 Salt other 2. Granite than common salt. [2516]. and blocks blocks and cement) other fortified iodized and 2. 2502 Unroasted iron salts, sendha 3. Sulphur of all kinds, other pyrites. 2503 namak [rock salt], kala namak 00 10] [2501 than sublimed sulphur, precipitated sulphur and colloidal sulphur. 41 18% 28% 1. All goods not specified elsewhere, other than biris. 1. Sulphur recovered as by-product in refining of crude oil [2503 00 10] 1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90] 2. Granite, other than blocks [2516] 3....
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..... Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. 4. 2504 Natural graphite. 5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 7. 2507 Kaolin and other kaolinic clays, whether or not calcined. 8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, 12% 42 42 18% 28% form of clinkers [2523] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. whether or not calcined; mullite; chamotte or dinas earths. 9. 2509 Chalk. 10.2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 11.2511 barium Natural sulphate (b....
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....arytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 12. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite diatomite) and and earths, whether or similar siliceous not calcined, of an apparent specific gravity of 1 or less. 12% 43 13 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. 13.2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated. 14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 15. 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine] 16. 2516 Porphyry, basalt, sandstone other monumental or and building stone, 12% 44 #4 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% whether or not roughly trimmed or merely cut, by sawing or otherwise,....
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.... into blocks or slabs of a rectangular (including square) shape. 17.2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and 45 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. powder of stones heading 2515 or 2516 whether or not 12% it treated. 18. 2518 whether Dolomite, or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 19. 2518 10 dolomite, Not calcined or sintered 20. 2519 magnesium carbonate Natural (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added 46 46 18% 28% GST RATE SCHEDULE FOR GOODS [As per ....
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....discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. before sintering; other magnesium oxide, whether or not pure. 21.2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or 22.2521 Limestone other calcareous retarders. flux; limestone and stone, of a kind used for the manufacture of lime or cement. 23.2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 24. 2524 Asbestos. 47 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% No. 25.2525 Mica, including splitting; mica waste. 26.2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. Natural 27.2528 borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3B03 28.2529 Fe....
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....ldspar; leucite, nepheline and nepheline syenite; fluorspar. 29.2530 substances Mineral not 48 18% 28% S. Chapter Nil No. 26. 26 (Ores, slag and ash) 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% elsewhere specified or included. ores and concentrates [2601 to All 2617] 1. 2601 Iron ores 12% 18% iron pyrites and concentrates, including roasted 2. 2602 Manganese ores concentrates, including ferruginous and manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 3. 2603 ores Copper and concentrates. 4. 2604 Nickel ores and concentrates. 5. 2605 Cobalt ores and All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621] 1. 2619 Slag, dross (other granulated than slag), scalings and other waste from the manufacture of iron or steel. 2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. 3. 2621 Other slag and including ash, seaweed ash (kelp); ash and residues from the incineration of....
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.... municipal waste. concentrates. 49 49 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 12% 18% 28% S. Chapter Nil 5% No. 6. 2606 Aluminium ores and concentrates. 7. 2607 Lead ores and 8. 2608 9. 2609 concentrates. and concentrates. Zinc ores Tin ores and concentrates. 10.2610 Chromium ores and concentrates. 11. 2611 Tungsten ores and 12.2612 Uranium concentrates. or thorium ores and concentrates. 13. 2613 Molybdenum ores concentrates. 14. 2614 ores and Titanium and Niobium, concentrates. 15.2615 tantalum, vanadium or zirconium ores and concentrates. 50 50 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% No. 16.2616 metal ores Precious and concentrates. 17.2617 Other ores and concentrates 1. Granulated slag (slag sand) from the manufacture of iron or steel [2618] 12% 18% 28% 27. 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes) 1. Coal; briquettes, 1. Bio-gas ovoids and similar solid manufactured coal [2701] fuels....
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.... from 2. Lignite, whether or not agglomerated, excluding jet. [2702] 3. Peat (including peat litter), whether or not agglomerated [2703] 4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704] All goods not specified 1. Avgas [2710] elsewhere 1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole Naphthelene (xylenes), 51 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% 2. 2708 28% 5. Tar distilled from coal, from lignite or from peat [2706] 6. Kerosene PDS 7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 8. Coal gas, wat....
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....er gas, producer gas and similar gases, other than petroleum gases Pitch and pitch coke, obtained from coal tar or from other mineral tars. 3. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations elsewhere not specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile Lubricating Waste oil oil, oil, [Other 52 52 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% and other gaseous hydrocarbons [2705] 12% 18% than petrol, Diesel and ATF, not in GST] 9. 2711 Petroleum other gases and gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-dom....
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....estic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited,] 53 53 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 12% 18% 4. 2712 Petroleum 54 54 jelly; paraffin wax, micro-crystalline petroleum wax, slack ozokerite, wax, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether coloured. or not 28% 5. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. Bitumen 6. 2714 and asphalt, natural; bituminous or oil shale and tar sands; asphaltites asphaltic rocks. and 7. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% petroleum bitumen, on mineral tar or on S. Chapter Nil No. mineral tar pitch (for 28. 28 1. Thorium oxalate (Inorganic 2. Enriched KBF4 (enriched potassium f....
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....luroborate) chemicals) example, bituminous mastics, cut-backs). 1. Medicinal grade All goods not specified hydrogen peroxide elsewhere [2847] 2. Anaesthetics [28] 3. Enriched elemental 3. Potassium boron 4. Nuclear fuel 5. Nuclear grade sodium [2805 11] 6. Heavy water and other nuclear fuels [2845] 7. Compressed [2853] air 1. 2801 Iodate 2. 2802 [28] 4. Iodine [2801 20] 5. Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are Fluorine, Sulphur, or chlorine, bromine and iodine. sublimed precipitated; colloidal sulphur. (carbon blacks and other forms of carbon 3. 2803 Carbon registered 4. under the Fertilizer Control Order, 1985 6. Dicalcium phosphate (DCP) of animal 5. feed grade conforming to IS not specified included). 2804 elsewhere or Hydrogen, rare gases and other non- metals. 2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and 55 28% S. No. Chapter Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% specific....
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....ation No.5470 2002 7. Steam 18% yttrium, whether or not intermixed or interalloyed; mercury. 6. 2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid. 7. 2807 Sulphuric acid; oleum. 8. 2808 Nitric acid; sulphonitric acids. 9. 2809 Diphosphorus pentaoxide; phosphoric polyphosphoric acid; acids, whether or not chemically defined. 10. 2810 Oxides of boron; boric acids. 11. 2811 Other inorganic acids and 56 56 other inorganic 28% oxygen compounds of non-metals. 12.2812 Halides and halide oxides of non-metals. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 44 57 12% 18% 13. 2813 Sulphides of non-metals; commercial phosphorus trisulphide. 14.2814 Ammonia, anhydrous or in aqueous solution. 15.2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 16. 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides peroxides, and of strontium or barium. 17.2817 18. 2818 Zinc oxide; zinc peroxide. Artificial corundum, whether or not chemically defined; aluminium oxide; ....
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....aluminium hydroxide. 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 58 12% 18% 19. 2819 Chromium oxides hydroxides. and 20. 2820 Manganese oxides. 21.2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe203. 22.2822 Cobalt oxides hydroxides; and commercial cobalt oxides. oxides. 23.2823 24. 2824 Titanium Lead oxides; red lead and orange lead. 25. 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 59 12% 18% 28% and hydroxides peroxides. 26.2826 Fluorides; fluorosilicates, fluoroaluminates and other fluorine salts. 27.2827 complex Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 28. 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 29.2829 Chlorates and perchlorates; bromates and perbromates; iodates....
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.... and periodates. 30. 2830 Sulphides; polysulphides, whether or not chemically defined. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 60 60 18% 31. 2831 Dithionites and sulphoxylates. 32. 2832 Sulphites; thiosulphates. 33.2833 Sulphates; alums; peroxosulphates (persulphates). 34.2834 nitrates. Nitrites; 35.2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. 36. 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. 37.2837 Cyanides, cyanide oxides and complex cyanides. 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 19 61 18% 38.2839 Silicates; commercial alkali metal silicates. 39.2840 Borates; peroxoborates (perborates). 40.2841 Salts of oxometallic or 41.2842 Other peroxometallic acids. salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. 4....
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....2. 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. 43.2844 Radioactive chemical and elements radioactive 28% S. Chapter Nil No. 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 44.2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. 45.2847 Hydrogen peroxide, whether or not solidified with urea. 46.2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 47.2849 Carbides, not whether or chemically defined. 62 48.2850 Hydrides, nitrides, azides, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% silicides and borides, S. Chapter Nil No. whether or not chemically defined, other than 29. 29 (Organic chemicals) 1. Gibberellic acid compounds which are also carb....
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....ides of heading 2849. 49.2852 or compounds Inorganic organic of mercury,whether or not chemically defined, excluding amalgams All goods not specified elsewhere 2. 2901 63 63 Acyclic hydrocarbons 3. 2902 Cyclic hydrocarbons 4. 2903 Halogenated derivatives hydrocarbons. of 5. 2904 Sulphonated, nitrated or nitrosated derivatives hydrocarbons, of 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% whether or not halogenated. 6. 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or derivatives. 7. 2906 nitrosated Cyclic alcohols and their halogenated, sulphonated, nitrated or derivatives. nitrosated 8. 2907 Phenols; phenol-alcohols. 9. 2908 Halogenated, sulphonated, nitrated or derivatives nitrosated of phenols or phenol- alcohols. 10.2909 Ethers, 64 ether alcohols, ether -phenols, ether- alcohol-phenols, alcohol peroxides, ether ketone peroxides, peroxides 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% (whether or not chemically defined), ....
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.... and their S. Chapter Nil No. 65 55 halogenated, sulphonated, nitrated or derivatives. nitrosated 11.2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and halogenated, their sulphonated, nitrated or derivatives. 12. 2911 nitrosated Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or derivatives. 13. 2912 nitrosated Aldehydes, whether or not with 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 66 99 12% 18% 28% other function; oxygen cyclic polymers of aldehydes; paraformaldehyde. 14.2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912. 15. 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated derivatives. or 16. 2915 nitrosated Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS ....
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....[As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 440 67 18% 28% or nitrosated derivatives. 17.2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or derivatives. nitrosated 18. 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or derivatives. 19. 2918 with nitrosated Carboxylic acids additional oxygen function and S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% their 18% anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or derivatives. 20. 2919 nitrosated Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or derivatives. 21.2920 nitrosated Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or derivatives. 22.2921 nitrosated A....
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....mine- function compounds. 68 89 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% S. Chapter Nil No. 69 69 18% 23.2922 function Oxygen- amino- compounds. 28% 24. 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. 25. 2924 Carboxyamide- function compounds; amide-function compounds carbonic acid. of 26. 2925 Carboxyimide- function compounds (including saccharin and its salts) and imine-function compounds. Nitrile- function compounds. 27.2926 28.2927 azo- Diazo-, or azoxy- compounds. 29.2928 Organic derivatives of S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% hydrazine or of hydroxylamine. 30. 2929 Compounds with other nitrogen function. 31. 2930 Organo- sulphur compounds. 32. 2931 Other organo-inorganic compounds. 33.2932 Heterocyclic compounds with oxygen atom(s) only. hetero- 34.2933 Heterocyclic compounds with nitrogen hetero- atom(s) only. 35. 2934 Nucleic acids and their salts, wh....
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....ether or not chemically defined; other heterocyclic compounds. 36. 2935 Sulphonamides 37. 2936 Provitamins and vitamins, natural or reproduced by synthesis (including 70 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. 38.2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and 30. 30 (Pharmaceutical products) structural analogues thereof, including chain modified polypeptides, used primarily as 28% hormones. 39. 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 1. Human Blood 1. Animal or Human All goods not specified 1. Nicotine polacrilex and its Blood [3002, 3006] Vaccines elsewhere gum 14 71 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 18% 28% S. No. Chapter Nil 5% 12% components [3002]. 2. Diagnostic kits for 1.....
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.... 3001 Glands detection of all types 2. All types of of hepatitis contraceptives [3006] or 3. Desferrioxamine injection deferiprone 4. Cyclosporin 5. Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 6. Oral salts re-hydration 7. Drugs or medicines 2. including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012. and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared therapeutic for or prophylactic uses, not elsewhere specified or included 3002 Animal blood prepared for therapeutic, or prophylactic diagnostic uses; antisera and other blood fractions and modified immunological products, whether or obtained by not means of 72 22 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 8. Fo....
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....rmulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012. 3. 12% biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar products 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together therapeutic prophylactic for or uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments. 4. 3004 Medicaments (excluding goods of heading 30.02, 30.05 18% 28% 73 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% or 30.06) consisting of mixed or unmixed products therapeutic for or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for reta....
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....il sale. Wadding, 5. 3005 gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated pharmaceutical with substances or put up 74 14 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% S. Chapter Nil No. in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. 6. 3006Pharmaceutical goods specified in Note 4 to this Chapter Sterile catgut, sterile materials such as surgical similar suture (including sterile absorbable surgical or dental yarns) and sterile tissue 75 adhesives surgical closure; laminaria for wound sterile and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 31. 31 32. (Fertilisers) 32 or (Tanning tannins and their dyeing extracts; derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and ....
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....other mastics; inks) 1. Organic manure, other than put up in unit containers and bearing a brand name. 1. Wattle quebracho chestnut extract 2. Enzymatic preparations pretanning [3202] 12% 18% absorbable, etc., Waste pharmaceuticals [other than contraceptives]. 1. Fertilisers, other than 1. All goods which are those which are clearly not to be used clearly not to be used as fertilisers [31] 28% as fertilizers [31] extract, 1. Fountain pen ink All goods not specified 11. Paints and varnishes elsewhere extract, [3215] 2. Ball pen ink [3215] 1. 3201 for Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. 2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209] 12. Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [3210] preparations, whether 13. Artists', students' or or not containing signboard painters' 76 colours, modifying GST RATE SCHEDULE FOR G....
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....OODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 77 12% 18% 28% natural substances. 3. 3203 tanning tints, amusement colours and the like, in tablets, tubes, jars, Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. 4. 3204 as Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent bottles, pans or in similar forms or packings [3213] 14. Glaziers' putty, non- grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; refractory surfacing preparations facades, indoor walls, floors, ceilings or the like [3214] for S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% brightening agents or as luminophore....
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....s, whether or not cemically defined 5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. 6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or inorganic 32.05; products of a kind used luminophores, as whether or not chemically defined. 7. Prepared pigments, prepared opacifiers, 78 prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% preparations of a kind used in ceramic, enamelling or glass industry [3207] 8. 3211 Prepared driers. 9. 3212 (including metallic Pigments 28% 33. 33 (Essential oils and resinoids, 1. Kumkum, Bindi, Sindur, Alta [3304] powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta 10.3215 Printing ink, writing or drawing i....
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....nk and other inks, whether or not concentrated or solid. 1. Tooth powder [3306 1. 3301 Essential oils All goods not specified 10 10] (terpeneless or not), elsewhere including concretes 12 79 S. Chapter No. perfumery, cosmetic or toilet preparations) Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 2. Agarbatti and other odoriferous preparations which operate by burning [3307 41 00] 18% and of 28% and and absolutes; 1.3303 Perfumes resinoids; extracted toilet waters. oleoresins; 2.3304 Beauty or make- concentrates up preparations essential oils in fats, preparations for the care in fixed oils, in waxes of the skin (other than or the like, obtained medicaments), by enfleurage or including sunscreen or maceration; terpenic sun tan preparations; by-products of the manicure or pedicure deterpenation of preparations. essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), ....
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.... Attars of all kinds in fixed oil bases. 2. 3302 Mixtures of odoriferous substances 3.3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19] 4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth floss), in (dental individual packages dentifrices and retail [except 80 80 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / de- terpenated mentha oil (DTMO), mentholised 28% Toothpaste 3306 10 20]. 5. 3307 - Pre-shave, bath shaving or after-shave preparations, personal deodorants, preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified....
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.... or included; prepared deodorisers, room or not whether perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving De- oil cream, (DMO), Spearmint deodorants oil, Mentha piperita oil] antiperspirants. Personal and 81 1. Hair oil [3305 9011, 3305 90 19] 2. Dentrifices Toothpaste [3306 10 20] S. No. 34. 34 Chapter (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 18% 1. Sulphonated castor 3. Candles, tapers and 1. 3401 oil, fish oil or sperm oil [3402] the like [3406] modelling pastes, dental waxes and dental preparations with a basis of plaster) 82 62 28% Organic and for [except All goods not specified 340130] Soap; elsewhere organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; 2. 3404 Artificial waxes and prepared ....
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....waxes [3404] 1. 340130 surface-active products preparations washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 2. 3402 Organic surface- active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401. S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% 3. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and 83 mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 4. 3404 Artificial wa....
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....xes and prepared waxes. 5. 3405 Polishes and creams, for footwear, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 84 = 18% 28% furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, nonwovens, felt, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 6. 3407 Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe sticks forms; or shapes, similar other S. Chapter Nil No. 35. 35 (Aluminoidal substances; modified starches; glues; enzymes) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 85 85 All goods 1. Casein, and other caseinates casein derivatives; c....
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....asein glues [3501] 2. Albumins (including or concentrates of two more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives [3502]. 3. Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% other glues of animal origin, excluding casein glues of heading 3501 [3503] 4. Peptones and their derivatives; other protein substances and their derivatives, elsewhere not specified or included; hide powder, whether or not chromed; including Isolated soya protein [3504] 5. Dextrins and other modified starches example, (for pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches [3505]. 6. Prepared glues and other prepared not adhesives, elsewhere specified or included; products 86 98 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May....
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...., 2017] S. Chapter Nil No. 36. 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations) 5% 12% 18% 28% 1. Handmade safety matches [3605 00 10] suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg [3506]. 7. Enzymes, prepared enzymes [3507] 1. Propellant powders All goods not specified [3601]. 2. Safety detonating percussion detonating igniters; 1. Matches [3605] elsewhere fuses; 1. 3602 Prepared fuses; explosives, other than or caps; electric detonators [3603]. propellant powders; such as Industrial explosives. 2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other articles. pyrotechnic 3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a 87 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 37. 37. (Photographic or cinematographic goods) 5% 12% 18% 1. 3701 Photographic ....
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....All goods not specified plates and film for elsewhere X-ray for medical use. 2. Photographic plates and films including cinematographic film [3705, 3706]; such as Children's films certified by the Central Board of Film Certification to be "Children's Film", Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids 1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x- ray for Medical use). 2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than including film strips of educational film nature. paper, paperboard or textiles; instant print in rolls, 28% kind used for filling or refilling cigarette or similar lighters. 8 88 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. 89 69 sensit....
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....ised, unexposed. 28% 3. 3703 Photographic paper, paperboard and sensitised, unexposed. textiles, 4. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 5. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. 6. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 38. 38 (Miscellaneous chemical products) 1. Municipal waste, sewage sludge, clinical waste 5% 1. Silicon [3818] 12% 18% portions or put up for retail sale in a form ready for use. 28% wafers 1. Artificial graphite; All goods not specified colloidal or semi- elsewhere colloidal graphite; 1. 3811 Anti-knock preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures [3801] 2. Activated carbon; natural activated mineral products; animal black, including sp....
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....ent animal black [3802] 3. Tall oil, whether or not refined [3803]. 4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, 3. desugared chemically treated, or including lignin sulphonates [3804] preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. 2. 3813 Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades. 3814 composite solvents and thinners, not elsewhere specified or included; prepared Organic 06 90 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 91 12% 18% 5. Gum, wood or sulphate turpentine and other terpenic 4. oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent [3805]. 6. Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run....
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.... gums [3806] 7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch [3807] 28% paint or varnish removers. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, containing not or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 5. 3820 Anti- freezing preparations and prepared de-icing fluids. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 12% 18% 8. Insecticides, rodenticides, fungicides, 92 92 herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products [3808] 9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809] 10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for solder....
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....ing, brazing or 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% welding; S. Chapter Nil No. 93 93 28% soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods [3810] 11. Prepared accelerators; compound rubber plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber [3812] 12. Reaction initiators, reaction accelerators and catalytic preparations, not S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% elsewhere specified or included. [3815] 13. Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [3816] 14. Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. [3817] 15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical co....
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....mpounds doped for use in electronics [3818]; other than silicon wafers. 16. Prepared culture media for the 94 development maintenance or of micro-organisms (including viruses and the like) or of 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% plant, 18% human or animal cells [3821]. 17. Diagnostics or laboratory reagents, etc. [3822] 18. Industrial monobolic fatty acids, acid oils from industrial refining; fatty alcohols [3823] 19. Prepared binders for foundry moulds or cores; products chemical and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), elsewhere specified or not included; including Ready mix concrete (3824 50 10), retarders used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface 95 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% tension reducing agents (3824 90 17), Water treatment chemicals (3824 90 22), Stencil correction fluid (3824 ....
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.... 90 24), Precipitated Silica (3824 90 25) [3824]. 20.3825 Residual not products of the chemical or allied industries, elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 96 96 21. Biodiesel and 28% or mixtures thereof, not containing containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals [3826]. S. Chapter No. 39. 39 (Plastics and articles thereof) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 1. Plastic bangles 5% 12% 1. Feeding bottles. 97 46 18% 28% All goods not specified 1. Floor coverings of elsewhere 1. Primary polymers [all goods falling under 3901 to 3913] 2. Ion exchangers based on primary polymers [3914] 3. Waste, parings and scrap, of plastics [3915] 4. All goods including canes of plastics [3916] 5. Tubes, pipes and hoses, and fittings therefor, of plastics [3917] 6. Self-adhesive plates, sheets, film, foil, etc. of plastics [3919] 7. Other plates, sheets, film, foil, etc. of plastics [3920, 3921] 8. Articles conveyance for or....
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.... packing of goods, etc. of plastics [3923] plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics [3918] 2. Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics [3922] 3. Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 40. 40 (Rubber 5% 12% 18% 1. Tableware, kitchenware, household articles other 28% and Hygiene or toilet articles, of plastics [3924] not 9. Builder's wares of plastics, elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, etc.) [3925] blinds 10. PVC Belt Conveyor (3926 90 10)] rubber, 1. Latex Rubber Thread All goods not specified [4007] and 1. Condoms and 1. Natural contraceptives [4014] balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or e....
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....lsewhere 2. Surgical rubber gloves or medical 1. 4002 examination rubber in plates, sheets or strip [4001] gloves [4015] 3. Nipples of feeding bottles [4014] 2. Toy balloons made of natural rubber latex [4016] 3. Pneumatic tyres or inner tubes, of Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this pneumatic 1. New tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three powered rickshaws.] wheeled cycle articles thereof) 98 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 18% heading, in primary 28% 2. Retreaded or used S. Chapter Nil 5% 12% No. rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered rickshaws cycle [4011, 4013] forms or in plates, tyres and flaps [4012] sheets or strip; such 3. as Latex, styrene butadiene butadiene rubber, rubber (BR), Isobutene- isoprene (butyl) rubber (IIR), Ethylene-propylene- Non-conjug....
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....ated diene rubber (EPDM) 2. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip. 3. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 4. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws.] 4. Other articles of vulcanised including rubber Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) [4016] 5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) [4017] 99 99 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 100 12% 18% 5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. 6. 4007 Vulcanised rubber thread and cord, other than latex rubber thread. 7. 4008 Pl....
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....ates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. 8. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). 9. 4010 Conveyor or transmission belts or 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% belting, of vulcanised rubber. 10.4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such caps]. 11.4015 as cervical Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard 101 28% S. Chapter Nil No. 41. 41 [Raw Hides and Skins (other than Fur skins) and Leather] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% Raw hides, sk....
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....ins, tanned or crust hides and skins, further prepared not [4101 to 4106] 1. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. 2. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- 12% All goods, that is leather further prepared, etc. [4107 to 4115] 1. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. 4107 to 4111 Blank in Tariff. 2. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not 18% rubber [other than Surgical gloves]. 12. Erasers [4016]. 102 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 28% S. Chapter Nil 5% 12% 18% No. dressed or further prepar....
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....ed), whether split, other than leather of heading or not with wool on or split. 4114. 3. 4113 Leather 3. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled otherwise or preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. 4. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. 5. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114. 4. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. 5. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of 103 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% 18% No. but pr....
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....epared. not further leather or composition leather, of 6. 4106 not suitable for the manufacture of leather articles; 42. 42 [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)] 28% Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.] leather dust, powder and flour 1. Gloves specially designed for use in sports [4203] All goods not specified elsewhere 1. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 2. 4202 Trunks, suit- cases, vanity-cases, executive-cases, brief- cases, school satchels, spectacle binocular cases, cases, camera cases, musical instrument cases, gun 104 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 105 12% 18% 28% cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bag....
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....s, wallets, purses, map-cases, cigarette- cases, to-bacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper 3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather. 4204 Blank in Tariff. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 43. 43 (Furskin artificial manufacturers thereof) and fur; 5% 106 12% 18% 28% 4. 4205 Raw Other articles of leather or of composition leather. 5. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. All goods not specified elsewhere 1. 4303 1. 4301 furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 2. 4101, 4102 or 4103; of mink, of lamb, of fox, etc. 2. 4302 Tanned or dressed furskins (including heads, tails, paws and other ....
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.... pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than Articles of clothing apparel, accessories and other articles of furskin. 4304 Articles of artificial fur. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% those of heading 4303; such as Calf 28% 44. 44 (Wood and 1. Firewood or fuel wood articles of wood, wood charcoal) [4401] 2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated [4402] 1. 4404 skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc. 3. 4304 Artificial fur; Artificial trimmings fur as and embellishments for garments, made ups, knitwear, plastic and leather goods. [4403] sawn 1. Particle or Oriented 1. Wood in chips or All goods not specified 1. Wood in the rough particles; sawdust elsewhere and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [4401] Hoopwood; 3. 2. Wood chipped [4407] All goods [other than for match sp....
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....lints] [4408] Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; 4. wooden sticks, roughly trimmed but not turned, bent or otherwise worked, board, Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, 107 S. No. Chapter Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like. Wood 2. 4405 wool; wood flour. 3. 4406 Railway or tramway sleepers (cross-ties) of wood. 4. The following goods, namely: a. Cement Bonded 18% (tongued, grooved, rebated, chamfered, v-jointed, beaded, 2. moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [4409] 5. Resin bonded 28% other than specified boards [4410] Fibre board of wood or other ligneous materials, whether or not bonded with resins or other or....
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....ganic substances, other than specified boards [4411] 3. Plywood, veneered panels and similar laminated wood Particle Board; 6. b. Jute Particle 7. Board; bamboo mat board, with or without veneer in between Bamboo flooring tiles Tableware Kitchenware of wood [4412] and 4. Densified wood, in blocks, plates, strips, c. Rice Husk [4419] Board; 108 d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board or profile shapes [4413] 5. Wooden frames for paintings, photographs, mirrors or similar objects [4414] 6. Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% h. Particle/fibre board manufactured from agricultural crop residues. Packing 5. 4415 cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 6. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, ....
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....of wood, including staves. Tools, 7. 4417 tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. 109 18% 28% panels, shingles and shakes [4418] 7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 18% 28% S. No. Chapter Nil 5% 12% 8. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. 9. 4421 Other articles of wood; such as clothes hangers, Spools, bobbins, cops, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as 110 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18t....
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....h May, 2017] S. Chapter Nil No. 5% 12% 18% tableware kitchenware and [other than Wood paving blocks, articles of 45. 45 (Cork and articles of cork) densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware kitchenware] and 1. 4501 Natural cork, All goods not specified or simply elsewhere raw prepared. 111 1. 4501 Waste cork; crushed, granulated or ground cork. 2. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). 3. 4503 Articles of natural cork such 28% S. Chapter Nil No. 46. 46 (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork) 28% and GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% as 18% Corks Stoppers, Shuttlecock cork bottom. 4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.] All goods 1. 4601 Plaits and similar products of plaiting materials, whether or not assembled strips; ....
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.... into plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats screens) matting, of vegetables materials 112 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. such as of Bamboo, of rattan, of Other Vegetable materials. 2. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah. All goods 47. 47 [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard] 1. 4701 Mechanical wood pulp. 2. 4702 Chemical wood pulp, dissolving grades. 3. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades. 4. 4704 Chemical wood pulp, sulphite, other than dissolving grades. 113 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 5. 4705 Wood pulp obtained by a combination of and 18....
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....% 28% 48. 48 (Paper paperboard; and articles of paper pulp, of paper or of paperboard) 1. Judicial, Non- 1. Newsprint, in rolls judicial stamp or sheets [4801] papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the mechanical chemical pulping processes. 6. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. 7. 4707 Recovered (waste and scrap) paper paperboard.] or 1. Uncoated paper and All goods not specified 1. Wall paper and similar paperboard, uncoated elsewhere wall coverings [4814] kraft greaseproof glassine paper, paper, 1. 4803 paper, composite paper etc. [4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817] 2. Aseptic packaging paper [4811] 114 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding S. Chapter No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil Government, Postal items, like envelope, Post card etc., sold by Government, rupe....
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....e notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817] 5% 12% 3. Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing assortment of paper stationery including writing [4817]. an blocks 4. Cartons, boxes and cases of corrugated paper or paper board [4819] 18% and webs of cellulose fibres, whether or not creped, embossed, crinkled, perforated, surface- coloured, surface- decorated or printed, in rolls or sheets. 2. 4806 5. Exercise book, graph book, & laboratory 3. note book [4820] 6. Kites [4823] 7. Paper pulp moulded trays [4823] 8. Braille paper [4823 90 11] 9. Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets. 4809 Carbon paper, self-copy or paper and other copying or transfer papers (including coated impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. 4. 4811 Paper, paperboard, cellulose wadding 115 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the....
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.... GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 116 12% 18% 28% and webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper and 5. 4812 Filter blocks, slabs and plates, of paper pulp. 6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 7. 4815 Tariff 8. 4816 - Blank in Carbon paper, self-copy paper and other copying or transfer S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 117 12% 18% papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 9. 4817 Envelopes, letter cards, plain postcards correspondence and cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]. 10.4818 ....
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.... Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% width not exceeding 36 cm, or cut to size shape; or handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres. Registers, 11.4820 account books, note books, order books, receipt books, letter 118 pads, memorandum pads, diaries and similar exercise articles, books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums....
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.... for samples or for collections]. 12. 4821 Paper or paperboard labels of all kinds, whether or not printed. 13.4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 14.4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, 119 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% cellulose wadding or webs of cellulose fibres [other than 49. 49 (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans) 1. Printed books, including Braille books [4901] and newspaper, periodicals & journals [4902], maps, atlas, chart & globe [4905] [4902 Newspapers, journals and periodicals, whether or not illustrated containing advertising material. or 4905 Maps and hydrographic or 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets All goods not specified elsewhere 1. 4903 Children's pict....
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....ure, drawing or colouring books. 2. 4904 Music, printed or in manuscript, whether or not bound or illustrated. 3. 4906 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic paper pulp moulded trays] 120 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Chapter Nil 5% similar charts of all kinds, including 12% reproductions on atlases, wall maps, topographical plans and globes, printed.] sensitised paper and carbon copies of the foregoing. 4. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 5. Transfers (decalcomanias) [4908] 6. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages announcements, or 121 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting ....
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....held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% whether or not illustrated, with or without envelopes or trimmings. 7. 4910 Calendars of any kind, printed, including calendar blocks. 8. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or 122 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 65. 65 (Headgear parts thereof) and 5% 12% similar purposes reproduced with the 18% 28% aid of computer or any other devices. 1. Safety headgear such All goods not specified as helmets [6506 10] | elsewhere [other than 1. 6504 Hats and helmets, textile head other headgear, gears] plaited or made by assembling strips of 2. 6501 Hat-forms, any material, whether or not lined trimmed. 2. 6505 other or Hats and headgear, knitted or crocheted, or made up from lace, felt or o....
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....ther textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons slit (including manchons), of felt. Hat- 3. 6502 shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 4. 6503-Blank in Tariff. 123 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 66. 5% 12% 66 (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof) All goods 1. 6601 Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas). 2. 6602 Walking- sticks, seat-sticks, whips, riding-crops and the like. 3. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602.] 124 18% 5. 6506 28% Other headgear, whether or not lined or trimmed. Head- 6. 6507 bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, ....
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.... headgear. for S. No. 67. 67 Chapter (Prepared feathers and down and articles made of feather or of down artificial flowers; articles of human hair) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 1. Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods] 18% 125 28% All goods not specified elsewhere 1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 2. 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 3. 6704 beards, and Wigs, false eyebrows eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. Chapter GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 18% S. No. 68. 68 (Articles of stone, plaster, cement, asbestos, mica or similar material) 5% 12% 1.....
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.... Sand lime bricks 2. Fly ash bricks. 126 28% 1. 6804 Millstones, All goods not specified grindstones, grinding elsewhere wheels and the like, without frameworks, 1. 6801 grinding, curbstones Setts, and flagstones, of natural stone (except slate). for sharpening, polishing, trueing or cutting, hand 2. 6802 sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 2. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or Worked or stone monumental building (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone. otherwise made up; 3. 6803 Worked slate such as Abrasive cloths, Emery or and articles of slate or of agglomerated sl....
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....ate. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 127 12% 28% coated 4. 6807 Articles of asphalt or of similar 18% corundum paper, Flint coated paper, Glass or sand coated paper. 3. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, 5. expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69. 4. 6811 Articles of asbestos-cement, of cellulose fibre- cement or the like. material (for example, petroleum bitumen or coal tar pitch). 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, other sawdust or waste, of wood, agglomerated with cement, plaster or other mineral binders. 6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, ornamented. not 7. 6810 Articles of cement, of concrete or of artificial stone, whether or not....
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.... reinforced; such as GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 128 12% 18% 28% Tiles, flagstones, bricks and similar articles, Building blocks and bricks, bricks, Cement Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering. 8. 6812 Fabricated fibres; asbestos mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 129 12% 18% 28% 9. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materi....
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....als. 10. 6814 Worked mica and articles of mica, including or agglomerated reconstituted mica, whether or not on a support of paper, paperboard or other materials. 11. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 69. 69 (Ceramic products) 1. Earthen pot 1. Building bricks and clay lamps [6904 10 00] [6912 00 40] 2. Bricks of fossil meals or similar siliceous earths [6901 00 10] 3. Earthen or roofing tiles [6905 10 00] 130 12% 18% 1. Refractory 28% elsewhere specified or included. bricks, All goods not specified blocks, tiles and elsewhere similar ceramic refractory constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903] 1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 2. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than 2. 6901 Blocks, tiles and o....
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....ther ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. 3. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. of porcelain or china [other than Earthen pot and clay lamps]. 4. 6904 Ceramic flooring blocks, support or filler tiles and the like. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 131 12% 18% 5. 6905 28% Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6. 6906 Ceramic pipes, conduits, guttering and pipe fittings. 7. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 8. 6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. 9. 6909 Ceramic wares for laboratory, chemical or other technical ....
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.... uses; ceramic troughs, tubs and similar receptacles GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 70. 70 (Glass glassware) 1. Bangles and made (except those from precious metals) [7018] 5% 12% 1. Globes for lamps and lanterns, Founts for kerosene lamps, 1. wick 2. Glass chimneys for lamps and lanterns [7020] 18% Glasses for corrective spectacles [7015 10] 7001 Cullet and other waste and scrap of glass; glass in the mass. 3. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. 28% of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. 10. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 11. 6913 Statuettes and other ornamental ceramic articles. 12. 6914 Other ceramic articles. All goods not specified elsewhere 1. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having absorbent, an reflecting or non- reflecting laye....
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....r, but not otherwise worked. 132 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 133 12% 18% 4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. or 5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or 28% 2. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but otherwise worked. 3. similar purposes 4. (other than that of heading 7010 or 7018). 6. 7015 Clock or watch glasses and similar glasses, glasses for non- not 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. 7006 Glass of heading 70.03, 70.04 or 70.05, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. corrective spectacles, 5. 7007 Safety cur....
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....ved, bent, hollowed or the like, not optically worked; hollow glass spheres glass, consisting of toughened (tempered) or laminated glass. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 134 12% 18% 28% and their segments, 6. 7008 Multiple-walled for the manufacture of such glasses. insulating units of glass. Glass 7. 7017 Laboratory, 7. 7009 hygienic pharmaceutical or glassware, whether or not graduated or calibrated. 8. 7018 beads, pearls, Glass imitation imitation precious or semi- precious stones and similar smallwares, glass and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter: mirrors, whether or 8. 7011 not framed, including rear-view mirrors. Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 9. 7012 Tariff. 10. 7014 - Blank in Signalling glassware and optical el....
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....ements of glass (other than those of heading 7015), not optically worked. 11. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 72. 72 (Iron and steel) 5% 135 12% 18% 9. 7019 fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Glass All goods 1. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms. 28% or of a kind used for building construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar forms 12.7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 136 12% 18% 2. 7202 3. 7203 alloys. F....
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....erro- Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 4. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 5. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel. 6. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203). 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 137 12% 18% 7. 7207 Semi- finished products of iron or non-alloy steel. 8. 7208 Flat- rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. 9. 7209 Flat- rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold- reduced), not clad, plated or coated. 10. 7210 Flat- rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. 11.7211 Flat- rolled products of iron or non-alloy steel, of a width of 28% ....
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.... S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% less than 600 mm, not clad, plated or coated. Flat- 12.7212 rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 13.7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non- alloy steel. 14. 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extruded, including but those twisted after rolling. 15.7215 Other bars and rods of iron or non-alloy steel. 16. 7216 Angles, shapes and sections of iron or non-alloy steel. 138 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 139 12% 18% 28% 17.7217 Wire of iron or non-alloy steel. 18.7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 19. 7219 Flat- rolled products of stainless steel, of a width of 600 mm or more. 20.7220 Flat- rolled products of stainless steel, of a width of less than 600 ....
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....mm not further worked than hot- rolled 21.7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. 22.7222 Other bars and rods of stainless steel; angles, shapes S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% and sections of stainless steel. 23.7223 Wire of stainless steel. 24. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. 25.7225 Flat- rolled products of other alloy steel, of a width of 600 mm or more of sillicon electrical steel 26.7226 Flat- rolled products of other alloy steel, of a width of less than 600 mm. 27.7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. 28.7228 Other bars and rods of other alloy steel; angles, 140 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 73. 73 (Articles of iron or steel) 5% 12% 1. Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners [7310 or 7326] 2. Animal shoe nails [7317] 3. Utensils [7....
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....323] 18% shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel. 29.7229 Wire of other alloy steel. 28% All goods not specified 1. Stoves [other than elsewhere 1. 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or 4. Sewing needles [7319] 5. Kerosene burners, kerosene stoves and steel. wood burning stoves 2. 7302 of iron or steel [7321] 6. Table or kitchen or other household articles of iron & steel [7323] Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other 2. kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [7321] Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including 141 GST RA....
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....TE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 142 12% 18% crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 3. 7303 Tubes, pipes and hollow profiles, of cast iron. 4. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 5. 7305 Other tubes and pipes (for example, welded, riveted or similarly 3. 28% distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel [7322] Sanitary ware and parts thereof of iron and steel [7324] closed), having circular cross- sections, the external diameter of which exceeds 406.4 mm, of iron or steel. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 143 12% 18% 6. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly c....
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....losed), of iron or steel. 7. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. 8. Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% angles, shapes, 144 section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] [7308] 9. Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7309] 10. Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed liquefied gas), of iron or steel, of a capaci....
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....ty or 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% not exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7310] 11. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315]. 12.7311 Containers compressed for or liquefied gas, of iron or steel. 13.7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 14. 7313 Barbed wire of iron or steel; 145 twisted hoop or single flat wire, barbed or not, and 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 146 12% 18% 28% loosely twisted double wire, of a kind used for fencing, of iron or steel. 15.7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 16. Anchors, grapnels and parts thereof, of iron or steel [7316] 17.7317 Nails, tacks, drawing pins, corrugated nails, sta....
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....ples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, excluding but such articles with heads of copper. 18.7318 Screws, bolts, nuts, coach S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring 147 washers) and similar articles, of iron or steel. 19. 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 20. Springs and leaves for springs, of iron and steel [7320] 21. LPG stoves [7321] 22. 7323 steel iron or wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 148 12% 18% 23. Other cast articles of iron or steel; such as Grinding balls and similar articles for ....
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....mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [7325] and moving 24. Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles Earth implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners machinery for belts, 28% S. Chapter Nil No. 74. 74 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware 1. Utensils [7418] (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal [7326] (Copper and 2. Table or kitchen or elsewhere articles thereof) other household articles of copper [7418] 1. 7401 Copper mattes; cement 149 28% All goods not specified 1. All goods other than copper (precipitated copper). 2. 7402 Unrefined copper for copper; anodes ....
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....electrolytic refining. 3. 7403 Refined copper and copper alloys, unwrought. 4. 7404 Copper waste and scrap. utensils i.e. sanitary ware and parts thereof of copper [7418] 2. Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 [7419] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 150 12% 18% 28% 5. 7405 Master 6. 7406 Copper alloys of copper. powders and flakes. 7. 7407 Copper profiles. bars, 8. 7408 wire rods and Copper 9. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm. 10. Copper foils [7410] 11. 7411 Copper tubes and pipes. 12. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves). 13. Stranded wires and cables [7413] 14. 7414 Tariff. 15.7415 Blank in Nails, tacks, drawing pins, staples (other than GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% those of heading S. Chapter Nil No. 75. 75 (Nickel 83.05) and similar ....
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....articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. 16. 7416, 7417 Blank in Tariff] All goods and 1. 7501 articles thereof) 151 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 2. 7502 nickel. 3. 7503 4. 7504 Unwrought Nickel waste and scrap. Nickel powders and flakes. 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 76. 76 (Aluminium and articles thereof) 12% 18% 5. 7505 Nickel 28% 1. Utensils [7615] 2. Table or kitchen or bars, rods, profiles and wire. 6. 7506 Nickel plates, sheets, strip and foil. 7. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). Wire, 8. Other articles of nickel; such as cloth, grill and netting, of nickel Electroplating anodes of nickel, Blanks ordinarily used for manufacturing_tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy [7508] All goods not specif....
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....ied 1. Aluminium elsewhere other household articles of aluminium [7615] 1. 7601 Aluminium alloys; such as Ingots, foil (whether or not printed or backed with paper, paperboard, plastics or similar 152 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% Billets, Wire-bars, Wire-rods 2. 7602 Aluminium waste and scrap. 3. 7603 Aluminium powders and flakes. 4. 7604 Aluminium bars, rods and profiles. 5. 7605 wire. 6. 7606 Aluminium Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 7. 7608 Aluminium tubes and pipes. 8. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 9. 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and 28% backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. [7607] 2. Doors, windows and their frames and thresholds for doors under 7610 10 00 [7610] 3. All goods other than utensils i.e. sanitary ware and parts thereof [7615]. 153 S. Chapter Nil No. GST RATE SCHEDULE FO....
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....R GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% bridge-sections, towers, lattice masts, roofs, frameworks, roofing balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures. 10. Aluminium reservoirs, tanks, vats and similar or containers, for any material (other than compressed liquefied gas), of a capacity exceeding 300 1, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment [7611] 11. Aluminium casks, drums, cans, boxes, etc. [7612] 154 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 77. 78. 77 (blank in tariff) 78 (Lead and articles thereof) 155 12% 18% 12. Aluminium containers for or compressed liquefied gas [7613] 13. Stranded wires and cables [7614] 14. 7616 Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of ....
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....aluminium Wire. All goods 1. 7801 lead. 2. 7802 Unwrought Lead waste and scrap. 3. 7803 Blank in Tariff 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% S. Chapter Nil No. 79. 79 (Zinc and articles thereof) 80. 80 50 12% 18% 4. 7804 156 Lead plates, sheets, strip and foil; lead powders and flakes. Blank in 5. 7805 Tariff. 6. Other articles of lead (including sanitary fixtures and Indian lead seals) [7806] All goods 1. 7901 zinc. 2. 7902 Unwrought Zinc waste and scrap. 3. 7903 Zinc dust, powders and flakes. 4. 7904 Zinc bars, rods, profiles and wire. Zinc 5. 7905 plates, sheets, strip and foil. 6. Other articles of zinc including sanitary fixtures [7907] All goods 28% S. No. Chapter (Tin and articles thereof) 81. 81 (Other base metals; cermets; articles thereof) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% 12% 18% 1. 8001Unwrought tin. 1. 8002 and scrap. 2. 8003 Tin waste Tin bars, rods, profiles and wire] 3. Other articles of tin [8007] All goods 1. Other base metals, such ....
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....as Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, 157 Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, niobium (columbium), indium, 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% 28% rhenium thallium, and and cermets, including their waste scrap [other than Articles of other base metals and articles of cermets] [8101 to 8113] 2. Articles of other base metals and articles of cermets (other than waste and scrap) 82. 82 (Tools, implements, cutlery, spoons 1. Agricultural implements manually operated or animal driven and forks of base metal; parts [8201] thereof of base metal) 2. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and 1. Pencil sharpeners and blades thereof [8214] 2. Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor [8211] 3. Paper knives [8114] [8110....
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.... to 8113] All goods not specified 1. Razors and razor elsewhere 1. 8203 Files, rasps, (including cutting pincers, metal blades (including razor blade blanks in strips) [8212] pliers 2. Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files); other than paper knives, pencil pliers), tweezers, cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools. 158 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No. Chapter Nil similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [8201]. 5% 12% 18% 2. 8204 Hand- operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 3. 8205 tools Hand (including glaziers' diamonds), not elsewhere 28% sharpeners and blades thereof [8214]. 159 or ....
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....specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 4. 8206 Tools of two or more of the headings 8202 to S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 8205, put up in sets for retail sale. 5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 6. 8208 Knives and cutting blades, for machines or for mechanical appliances. 7. 8209 Plates, sticks, tips and the like for tools, unmounted, cermets. of 160 28% S. Chapter Nil No. 83. 83 (Miscellaneous articles of base metal) GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 8. 8210 18% Hand- operated m....
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....echanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 161 9. 8213 Scissors, 28% tailors' shears and similar shears, and blades therefor. 10. 8215 forks, Spoons, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 1. 8301 Padlocks All goods not specified elsewhere or 1. 8302 and locks (key, combination electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the Base metal mountings, fittings and similar articles suitable for furniture, doors, windows, staircases, blinds, coachwork, saddlery, S. No. Chapter Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% foregoing articles, of base metal. 2. Bells, gongs and the like [8306] 28% trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 2. 8303 Armoured 3. Flexible tubing of base metal [8307] 4. Stoppers, caps....
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.... and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal [8309] 5. Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; 4. wire and rods, of agglomerated base or reinforced safes, strong-boxes and doors and safe deposit lockers for strong- rooms, cash or deed boxes and the like, of base metal. 8304 Filing 3. cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403. 8305 Fittings for loose-leaf binders or files, letter clips, letter 162 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. 163 metal powder, used for metal spraying [8311] 28% corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (fo....
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....r example, for offices, upholstery, packaging), of base metal. 5. 8308 Clasps, frames with clasps, buckles, buckle- clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. 6. 8310 Sign- plates, name-plates, address-plates and GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% similar 28% plates, 84. 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) 1. Handloom 1. Hand pumps and parts thereof [8413, 8414 90] 2. 2. Solar water heater and system 19] 3. Renewable [8419 energy devices & spare parts for their manufacture a) Bio-gas plant b) Solar power based devices c) Solar power generating system d) Wind mills and wind operated electricity generator fuel numbers, letters and other symbols, of base metal, excluding those of heading 9405.] All goods n....
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....ot specified 1. Spark-ignition elsewhere. 1. Nuclear elements [8401] Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow 2. and mixed flow vertical [8413] pumps 3. Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12]. 4. Milking machines and dairy machinery [8434] 5. Sewing [8452] machines reactors; and 1. Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear machinery apparatus for isotopic separation [8401] Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers [8402] 3. Central heating boilers other than those of heading 8402 [8403] reciprocating or rotary internal combustion piston engine [8407] 2. Compression-ignition 3. 4. internal combustion piston engines (diesel semi-diesel or engines) [8408] Parts suitable for use solely or principally with the engines of heading 8407 or 8408 [8409] Pumps for dispensing fuel or lubricants of the type used in filling....
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.... stations or garages under 8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for 164 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% No. e) Waste energy to 6. Composting Machines [8479] plants/devices f) Solar lantern/solar lamp g) Ocean waves/tidal waves energy devices/plants 18% 4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super- heaters, removers, recoverers); soot gas condensers for steam or other vapour power units [8404] 5. Producer gas or water 28% internal combustion piston engines [under 8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [under 8413 60] [8413] 5. Air or vacuum pumps, air or other gas gas generators, with or without their purifiers; acetylene gas generators and similar water process 6. gas generators, with or without their purifiers [8405] 6. Steam turbines and other vapour turbines [8406] 7. Hydraulic turbines, water wheels, and regulators therefor [8410] 8. Turbo-jets, turbo- propellers and other or h....
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....oods compressors and fans; ventilating recycling incorporating a fan, whether or not fitted with filters [8414] Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated [8415] 7. Refrigerators, freezers and other refrigerating or freezing equipment, 165 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% gas turbines jets [8411] - turbo- 9. Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] [8412] 10. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical dischargers ash and similar appliances. 11.8417 Industrial or laboratory furnaces and ovens, including incinerators, non- electric. 8. 28% electric or other; heat pumps other than air conditioning machines of heading 8415 [8418] Storag....
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....e water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks], 8419 89 20 Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water], 8419 89 60 [ Plant growth chambers and rooms 166 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 167 12% 18% 12. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 13. Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases [8421] 14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 15. Ship's 28% and tissue culture chambers and rooms having temperature, humidity or light control], 8419 89 70 [ Apparatus for rapid heating of semi- conductor devices apparatus for chemical or physical vapo....
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....ur deposition semiconductor wafers; on apparatus for chemical vapour deposition on LCD [8419] derricks; 9. Dish frames, cranes including cable cranes; mobile lifting straddle carriers and works trucks fitted with a crane [8426] 16. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 substratus] washing household machines, [8422 11 00] and other [8422 19 00] [8422] 10. Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 168 12% 18% 17.8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or 28% weights of all kinds [8423] 11. Fire [8424] extinguishers 12. Fork-lift trucks; other works trucks fitted with lifting....
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.... or handling equipment [8427] 13. Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) [8428] preparation of animal | 14. Self-propelled bulldozers, angledozers, graders, or fixed vegetable fats or oils. 19. 8439 Machinery for making fibrous pulp of cellulosic material or for loaders, machines making or finishing paper or paperboard. 20. 8440 Book- binding machinery, including book- sewing machines. levellers, scrapers, mechanical shovels, excavators, shovel tamping and road rollers [8429] 15. Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 28% S. Chapter Nil No. 169 18% 21.8441 Other machinery making up paper for machinery, for earth, minerals or ores; pile- drivers extractors; snow- pulp, paper or paperboard, including cutting machines of all kinds. and pile- ploughs and snow- blowers [8430] 16. Printer, photo copying, fax and machines, ink 22.8442 Machinery, apparatus equipment (other than....
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.... the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes example, planed, grained or polished). 23.8443 Printing (for machinery used for printing by means of plates, cylinders and other cartridges [8443] 17. Household or laundry- type washing machines, including machines which both wash and dry [8450] 18. Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil- printing components of heading 84.42; other printers, copying sharpening machines, perforating or stapling machines) [other than Braille typewriters, GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 170 12% 18% machines and facsimile machines, whether or not combined; parts and accessories thereof. 24. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials. 25.8445 Machines for preparing textile fibres; s....
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....pinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines machines preparing and for textile yarns for use on the machines of heading 8446 or 8447 26.8446 Weaving machines (looms). 28% electric or electric] [8472] non- 19. Automatic goods- vending machines (for example, postage stamps, cigarette, food or beverage changing machines), including money machines [8476] 20. Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter [8478] 21. Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]. 22. Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 171 12% 18% 27.8447 Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, embroidery, lace, trimmings, braid or net and machines for tufting....
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..... 28. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, 28% boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [8483] 23. Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical [8484] seals GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 172 12% 18% 28% combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 29. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes,....
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.... including machinery for making felt hats; blocks for making hats. 30.8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dressing, dyeing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% to the base fabric or other support used in the manufacture of floor covering such linoleum; as machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 31. 8453 to 8471. 32. Braille typewriters, electric or electric [8472] non- 33. 8473 to 8475, 8477 all goods 34. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]. 35. 8480 to 8482. 173 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 1....
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....8th May, 2017] 5% 12% 36.8485 Tariff 37. 8486 18% - Blank in Machines and apparatus of a kind used solely or principally for the manufacture semiconductor of boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories. 38. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter [8487] 174 28% S. No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Chapter Nil 5% 12% 18% 28% 85. 85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles) energy 1. Telephones for All goods not specified 1. Static converters (for 1. Renewable devices & spare parts for their manufacture a) Bio-gas plant b) Solar power c) based devices Solar power generating system d) Wind mills and wind operated electricity cellular n....
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....etworks or for other wireless networks [8517] and parts for their manufacture. example, rectifiers) and inductors [8504] 2. Primary cells and batteries elsewhere. 1. Electric motors and generators (excluding generating primary sets) [8506] [8501] 3. Electric accumulators, including separators therefor, whether or not rectangular (including square) [8507] generator e) Waste 2. Electric generating sets and rotary converters [8502] 3. Parts suitable for use solely or principally with the machines of 4. Vacuum heading 8502 [8503] 4. 8505 to plants/devices energy f) Solar lantern/solar lamp Ocean waves/tidal waves energy devices/plants Electro- magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; [8508] cleaners 5. Electro-mechanical electro-magnetic or permanent magnet 6. chucks, clamps and similar devices; holding electro- magnetic couplings, clutches and brakes; 7. electro-magnetic lifting heads. domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [8509] Shavers, hair clippers and hair-removing appliances, with self- c....
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....ontained electric motor [8510] Electrical ignition or starting equipment of a kind used for spark- 175 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 176 28% compression-ignition 12% 18% 5. Industrial or ignition laboratory electric furnaces and ovens (including those functioning by induction or or or dielectric loss); other industrial laboratory equipment for the heat treatment of materials by induction dielectric loss [8514] 6. Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets [8515] or internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines [8511] 8539), wipers, and 8. Electrical lighting or signall....
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....ing equipment (excluding articles of heading windscreen defrosters demisters, of a kind used for cycles or motor vehicles [8512] Portable electric lamps designed to function by their own source of energy (for example, 9. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 177 12% 18% 28% 7. 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission reception apparatus of heading 8443, 8525, 8527 or 8528 or 8. 8518 Microphones and stands therefor. 9. 8523 Discs, tapes, solid-state volatile devices, non- storage "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of dry accumulators, batteries, magnetos), other than lighting equipment of heading 8512 [8513] 10. Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil h....
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....eating apparatus; electrothermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 [8516] 11. ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20], S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% discs, but excluding products of Chapter Blank in 37. 10.8524 Tariff 11.8532 Electrical capacitors 12. 8533 Electrical resistors. 13. 8534 Printed Circuits 14. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, arresters, lightning voltage surge limiters, suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts [8535] 15. 8538 Parts suitable for use solely or principally with the 28% X 25 Pads [8517 69 40] [8517] 12. Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-f....
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....requency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] [8518] 13. Sound recording or reproducing apparatus [8519] 14. Video recording or reproducing apparatus, whether or not incorporating a video tuner [8521] 15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [8522] 16. Transmission or apparatus for radio- broadcasting television, whether or not incorporating 178 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 179 12% 18% apparatus of heading 8535, 8536 or 8537. 16.8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). 17.8541 Diodes, transistors and similar semi- conductor devices; photosensitive semi- conductor devices; including photo voltaic cells, whether or not assembled in modules or made up into panels; light- emitting diodes (led); mounted piezo- electric crystalsâ€;....
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.... 28% reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [8525] aid 17. Radar apparatus, radio navigational apparatus and radio remote control apparatus [8526] 18. Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [8527] 19. Monitors projectors, incorporating television and not reception apparatus; reception apparatus for television, whether or not incorporating S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 18. 8542 Electronic integrated circuits. Electrical and 19. 8543 machines apparatus, having individual functions, not specified or included elsewhere in this Chapter. 20.8546 Electrical 28% radio-broadcast receiver or sound or video recording or reproducing apparatus [8528] 20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529] insulators of any 21. Electrical signalling, material. 21. 8548 Waste and scrap ....
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....of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; safety or traffic control equipment for railways, tramways, roads, inland waterways, facilities, parking port installations or airfields (other than those of heading 8608) [8530] electrical parts of 22. Electric sound or machinery or apparatus, not specified or included elsewhere in this Chapter. visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of 180 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 181 12% 18% 28% heading 8512 or 8530 [8531] 23. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts connectors for optical fibres optical fibres, bundles or cables [8536] 24. Boards, consoles, panels, de....
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....sks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution the of GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. 182 28% electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 [8537] 25. Electric filament or discharge lamps, including sealed beam lamp units and ultra- or infra-red violet lamps; [8539] arclamps 26. Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543] 27. Insulated wire, cable All goods [8544] 28. Brushes under 8545 2000 and goods under 8545 (including arc lamp carbon and battery carbon) [8545] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% 86. 86 [Railway or All goods not specified elsewhere, [5% with no refund of accumulation] ITC tramway locomotives, rolling-stocks and parts thereof; 1. 8....
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....601 Rail railway or locomotives tramway track powered from an fixtures and external source of 1. Refrigerated containers [8609] 2. Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or 183 28% or 29. Insulating fittings for electrical machines, appliances equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading electrical 8546; conduit tubing and joints therefor, of base metal lined with insulating material [8547] S. No. Chapter fittings and parts thereof; mechanical (including electro- mechanical) traffic signalling equipment of all kinds] GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] Nil 5% electricity or by electric accumulators. 2. 8602 Other rail locomotives; locomotive tenders; such as Diesel- electric locomotives, Steam locomotives and tenders thereof. Self- 3. 8603 propelled railway or tramway coaches, vans and trucks....
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...., other than those of heading 8604. 4. 8604 Railway or tramway maintenance or service vehicles, whether or not self- propelled example, (for workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). 184 12% 18% 28% more modes transport [8609] of GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 5. 8605 Railway or tramway passenger coaches, not self- propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604). 6. 8606 Railway or tramway goods vans and wagons, not self-propelled. 7. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof. 8. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro- 185 12% 18% 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% mechanical) signalling, safety or traffic equipment control for railways, ....
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....tramways, roads, inland waterways, parking facilities, installations port or 12% 18% 28% 87. 87 (Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof) airfields; parts of the foregoing. 1. 8713 Carriages for 1. Tractors (except road 1. Cars for physically All goods not specified disabled persons, handicapped persons elsewhere. whether or not tractors for semi- trailers of engine or capacity more than 1800 cc) [8701] 2. [8703] Refrigerated vehicles [8704] motor 1. 8702 Motor vehicles for the motorised otherwise mechanically propelled. more persons, 2. Electrically operated vehicles, including two and three wheeled electric motor vehicles. 3. Bicycles and other cycles (including delivery tricycles), not motorised [8712], 4. Parts and accessories of bicycles and other transport of ten or including the driver. Motor cars 2. 8703 and other motor vehicles principally designed for the transport of persons (other than those of heading including 8702), station wagons and racing 186 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. ....
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.... Chapter Nil No. 5% 12% cycles (including delivery tricycles), not motorised, of 8712 [8714] 5. Self-loading or self- unloading trailers for agricultural purposes [87162000] 6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn [8716 80] vehicles 18% 28% cars [other than Cars for physically handicapped persons]. 3. 8704 vehicles Motor for the transport of goods [other than Refrigerated motor vehicles]. 4. 8705 Special motor purpose vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying mobile lorries, workshops, 187 mobile unit) radiological 5. 8706 Chassis fitted with engines, for the motor vehicles of GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 188 12% 18% 28% headings 8701 to 8705. 6. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. 7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705....
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..... 8. 8709 or Works trucks, self-propelled, not fitted with lifting handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. 9. 8710 other Tanks and armoured GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 189 12% 18% 28% fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side- cars; side-cars. 11.8714 Parts and accessories of vehicles of headings 8711 and 8713. 12.8715 Baby carriages and parts thereof. 13. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self- unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 88. 88 (Airc....
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....raft; spacecraft and parts thereof) 89. 89 (Ships, boats and floating structures) 1. Spacecraft (including satellites) and suborbital and spacecraft 5% example, 1. 8802 Other aircraft (for helicopters, aeroplanes), other than those for personal use launch vehicles [8802 60 00] 2. 8803 - Parts of goods of heading of 8802 2. 8803 Parts of goods heading 8801 All goods not specified elsewhere. 1. 8901 ships, Cruise excursion boats, ferry-boats, cargo ships, barges 12% 18% 1. Balloons and dirigibles, gliders and other aircraft [8801]. 2. Parachutes (including non-powered dirigible parachutes and paragliders) and rotochutes; parts thereof accessories and thereto and parts thereof [8804]. 3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805] 28% carts, rickshaws and the like); animal drawn vehicles] All goods not specified elsewhere. 1. 8802 - Aircrafts for personal use 1. Vessels and other 1. Yachts floating structures for breaking [89080000] up and other vessels for pleasure or sports; rowing boats and canoes 12 [8903] for including floating struc....
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....ture used casinos etc. 190 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% and similar vessels for the transport of persons or goods. 2. 8902 Fishing vessels; factory ships and other vessels processing for or preserving fishery products. 3. 8904 Tugs and pusher craft. 4. 8905 Light- 12% 18% vessels, fire-floats, dredgers, floating cranes and other vessels navigability the of which is subsidiary to their main function; floating docks; floating or submersible drilling or platforms. 5. 8906 production Other vessels, warships including and 191 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% 28% 90. 90 (Optical, 1. Hearing [9021]. photographic, cinematographic, measuring, checking, precision, medical or lifeboats other than rowing boats. 6. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 7. Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 aids 1. Coronar....
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....y stents and 1. Spectacle lenses, coronary systems for use with 2. Blood stent contact lens [9001] cardiac catheters. 2. Artificial kidney 3. Disposable sterilized dialyzer microbarrier glucose monitoring system (Glucometer) and test strips. 4. Mathematical or 3. Patent Ductus of Arteriousus. surgical artificial kidney instruments and 4. Parts of the calculating apparatus; parts following goods, instruments and and accessories namely:- (i) pantographs [9017]. thereof) Crutches; (ii) Wheel 5. Drawing chairs; (iii) Walking instruments, Other frames; (iv) Tricycles; (v) drawing and marking 1. [9001] Optical 1. fibres and optical fibre bundles; 2. optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked [9004] Goggles (other than corrective. [9005] Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments mountings therefor, but not including instruments for radio- astronomy. and 3. [9006] Photographic....
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.... (other than cinematographic) cameras; photographic 192 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% Braillers; and (vi) out instruments 2. [9002] Lenses, Artificial limbs [9017]. 5. Assistive devices, 6. Instruments and rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012. appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight- testing instruments [9018]. 7. Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial prisms, mirrors and other optical elements, of any material, mounted, 4. being parts of or fittings instruments for or apparatus, other than such elements of glass not optically worked. 3. [9003] Frames 5. and mountings for spectacles, goggles or the like, and parts thereof. 4. [9004] Spectacles, and the like, corrective, protective or other and goggle....
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....s, corrective. respiration or other 5. 9024 Machines therapeutic respiration apparatus [9019]. 8. Other breathing appliances and gas masks, excluding and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical 28% flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. [9008] Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers reducers. 6. 9009 Tariff - and Blank in 7. [9010] Apparatus and equipment photographic (including cinematographic) laboratories, for not specified or included elsewhere in this 193 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% protective masks having neither mechanical parts nor replaceable filters [9020]. 9. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances whic....
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....h are worn or carried, or implanted 18% 28% of Chapter; (for properties materials example, metals, wood, textiles, paper, plastics). 6. 9025 Hydrometers and similar floating instruments, thermometers, and pyrometers, barometers, hygrometers psychrometers, recording or not, and any combination of these instruments. in the body, to 7. 9026 compensate for a defect or disability [9021]. 10. Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or Instruments and negatoscopes; projection screens. 8. [9011] Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection. 9. [9012] Microscopes other than optical microscopes; diffraction apparatus. Liquid 10. [9013] crystal devices not constituting articles provided for more specifically in other for headings; lasers, other or than laser other diodes; optical and not apparatus measuring checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excl....
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....uding instruments appliances instruments, specified or included elsewhere in this Chapter. 11. [9014] Direction compasses; and finding other navigational 194 S. No. Chapter Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% radiotherapy apparatus, X-ray tubes and other X- ray generators, high tension generators, control panels and desks, examinations screens, 18% apparatus of heading 9014, 9015, 9028 or 9032 8. 9027 Instruments and 28% instruments appliances. and 12. [9015] Surveying (including photogrammetrical or apparatus physical or chemical analysis (for for surveying), hydrographic, oceanographic, example, hydrological, polarimeters, refractometers, meteorological geophysical or spectrometers, gas or instruments and smoke analysis apparatus); instruments and apparatus for treatment tables, chairs and the light [9022]. 195 measuring or checking viscosity, for or porosity, expansion, surface tension or the like; instruments and appratus measuring checking quantities of heat, sound or light (including exposure meters); microtomes Gas....
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...., 9. 9028 liquid or electricity appliances, excluding compasses; rangefinders. 13. [9016] Balances of a sensitivity of 5 cg or better, with or without weights. 14. [9017] Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter. S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 196 12% 18% supply or production meters, including calibrating meters therefor. 10.9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes. 11.9030 Oscilloscopes, or spectrum analysers and other instruments and apparatus for measuring checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring detecting alpha, beta, X-ray, gamma, 28% 15. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including....
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.... radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations treatment or tables, chairs and the light. 16.9023 Instruments, apparatus and models, designed demonstrational purposes for (for example, in education or or exhibitions), unsuitable for other uses. cosmic or other ionising radiatioin GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. 28% 12.9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 13.9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter All goods not specified elsewhere. 90. and 1. Braille [9101, 9102] watches 1. 9103 Clocks with watch movements, 91. 91 (Clocks watches and parts thereof) 197 excluding clocks of heading 9104. 2. 9105 Other clocks 3. 9109 Clock movements, 1. 9101 Wrist- watches, pocket- watches and other watches, incl....
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....uding stop-watches, with case of precious metal S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% complete and assembled. 4. 9114 clock parts]. Other 198 28% or of metal clad with precious metal 2. 9102 Wrist- watches, pocket- watches and other watches, including stop watches, other than those of heading 9101 3. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 4. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time- recorders) 5. 9107 Time switches with clock or GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% S. Chapter Nil No. 199 28% or watch movement synchronous with motor 6. 9108 Watch movements, complete and assembled 7. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, asse....
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....mbled; rough watch or clock movements 8. 9111 Watch cases and parts thereof Clock 9. 9112 cases and cases of a similar type for other goods of this chapter, and parts thereof 10.9113 Watch straps, watch bands and watch bracelets, and parts thereof GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 92. 92 (Musical instruments; parts and accessories of such articles) 1. Indigenous handmade musical instruments 5% 200 12% 18% 28% 11.9114 Other watch parts]. Al goods not specified elsewhere. 1. 9201 including Pianos, automatic pianos; harpsichords and other keyboard stringed instruments 2. 9202 string instruments Other musical (for example, guitars, violins, harps). 3. 9203, 9204 - Blank in Tariff. 4. 9205 Wind musical (for instruments example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 5. 9206 musical Percussion instruments S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 28% (f....
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....or example, drums, xylophones, cymbols, castanets, maracas) 6. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 7. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 8. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs 201 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 93. 93 (Arms and ammunition; parts and accessories thereof) 5% 202 12% 18% 28% and rolls for mechanical of instruments) musical instruments; metronomes, tuning forks and pitch pipes of all kinds.] All goods not specified 1. 9302 Revolvers and elsewhere pistols, other than 1. Military other weapons than revolvers, pistols [9301]. 2. 9303 Other firearms and similar devices which operate by the firing of an ex....
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....plosive charge (for example, sporting shotguns and rifles, loading muzzle- firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, those of heading 9303 or 9304. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 203 12% 18% captive-bolt humane killers, line-throwing guns) 3. 9304 Other arms (for example, spring, air or gas guns and truncheons), pistols, excluding those of heading 9307. 4. 9305 Parts and accessories of articles of headings 9301 to 9304. 5. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 6. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts 28% GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% thereof and scabbards S. Chapter Nil No. 94. 28% and sheaths therefor. 94 (Furniture; bedding, mattresses, mattress 1. Kerosene pr....
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....essure lantern [9405 50 31] lanterns gas supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or 2. Parts of kerosene pressure including mantles [9405 91 00, 9405 92 00 or 9405 99.00] components thereof [9405, 9405 50 31]. 2. LED lights or fixtures including LED lamps [9405]. 3. LED (light emitting diode) driver and MCPCB (Metal Core Printed 1. Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass 1. Medical, surgical, All goods not specified dental or veterinary elsewhere. furniture (for chimney, example, operating 1. 9401 Seats accessories & tables, examination (other than those of tables, hospital beds heading 9402), with mechanical whether or not fittings, dentists' chairs); barbers' convertible into beds, and parts thereof. chairs and similar 2. chairs, having 9403 Other furniture and parts 4. Coir included; illuminated signs, illuminated name-plates and the prefabricated buildings) like; mattresses] [9404]. 5. Products wholly made of quilted textile [9404]. materials mattress and quilts [9404]. 3. 9406 Prefabricated buildings. example, m....
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....attresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. Circuit rotating as well as both reclining and elevating 3. thereof 9404 Mattress Board) [9405]. products movements; parts of the foregoing articles supports; articles of bedding and similar furnishing (for [except coir 2. [9402]. Coir cotton mattresses, pillows, 204 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 18% 28% 4. 9405 Lamps and lighting fittings including searchlights and signs, spotlights and parts thereof, not elsewhere specified or included; illuminated illuminated name- plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 95. 95 (Toys, games and sports requisites; parts accessories thereof) and 1. Sports goods other 1. Electronic Toys like All goods not specified than articles and equipments for general physical exercise [9506] 2. Toys like tricycles, scooters, ped....
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....al cars etc. (including parts and accessories thereof) [other than electronic toys] [9503]. tricycles, scooters, elsewhere. pedal cars etc. (including parts and 1. 9501, 9502 – Balnk in accessories thereof) Tariff. 2. 9504 [9503]. Video games consoles and Machines 3. 9505 Festive, carnival or other entertainment articles, including 205 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 3. Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods]. 96. 96 (Miscellaneous manufactured articles) chalk sticks. 2. Slates [9610 00 1. Slate pencils 1. Broomsticks [9609] and 00] and 1. Muddhas made of sarkanda, phool 2. bahari jhadoo (9603 10 00)] Combs, hair pins [9615 all goods] Pens [other than Fountain stylograph [9608]. pens, pens] 206 18% 1. Buttons, of plastics not covered with the textile material, of 28% conjuring tricks and novelty jokes 4. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) outdoor games, or not specifi....
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....ed or included elsewhere in this chapter; swimming pools and paddling pools 5. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]. All goods not specified elsewhere. base metals, buttons 1. 9601 Worked ivory, of coconut shell, button blanks [9606 bone, tortoise-shell, horn, antlers, coral, S. No. Chapter Nil GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 3. Pencils, pastels, charcoals, writing or crayons, drawing 2. drawing chalks and tailor's chalk [9609]. towels, sanitary or 4. Sanitary tampons, napkins, clinical diapers [9619 all goods]. 18% Brushes 2100, 9606 22 00, 9606 29, 9606 30]. 9603 (including brushes constituting parts of machines, appliances 28% and mother-of-pearl other animal carving material, and articles of these materials (including articles obtained by moulding) vehicles), 2. 9602 handoperated mechanical floor not sweepers, motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (ot....
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....her than roller squeegees) 3. 9604 Hand sieves and hand riddles 4. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 5. 9607 Slide fasteners and parts thereof. Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 3. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing 207 S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% 6. 9608 Fountain pens, stylograph pens and other pens 7. 9610 00 00 Boards, with writing or drawing surface, whether or not framed. 8. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. 9. 9620 00 00 28% labels), designed for ....
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....operating in the hand; hand-operated composing sticks and hand printing sets incorporating such 4. composing sticks 9613 Cigarette lighters 5. and other lighters, whether or mechanical not or electrical, and parts thereof other than flints and wicks 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof Monopods, bipods, 6. 9616 Scent tripods and similar sprays and similar articles. toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application cosmetics or toilet preparations of 208 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 97. 97 (Works of art, collectors' piece and antiques) 5% 12% All goods. 1. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand- decorated manufactured articles; collages and similar decorative plaques. 209 18% 28% 7. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 8. 9618 Tailors' dummies and other lay figures; au....
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....tomata and other animated displays, used for shop window dressing. S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 2. 9702 Original engravings, prints and lithographs. 3. 9703 sculptures Original and statuary, in any material. 4. 9704 Postage 18% 28% or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907. 5. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. 210 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 5% 12% 6. 9706 Antiques 98. 98 9803 Passenger 1. 9804 (Project imports, baggage laboratory Specified 1. Drugs and medicines [i.e. List, 1 of chemicals, notification passengers' No.12/2012-Central baggage, Excise, dated personal 17.03.2012 and List importation, ship stores) 3, 4 of notification No.12/2012- Customs, dated 17.03.2012] int....
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....ended personal use. of an age exceeding 18% 28% one hundred years.] medicines 9804 Other Drugs All goods. and intended for personal 1. 9801 All items of use. machinery including 1. 9804 All dutiable articles intended for personal use prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary for equipment (including those required for research and development as all purposes, testing and quality control), as well components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or 211 GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% S. Chapter Nil No. 212 18% the substantial expansion of an existing unit, of a specified: industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this ....
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....behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the ods specified above, provided that such 28% S. Chapter Nil No. GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 5% 12% 18% or spare parts, raw materials consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 2. 9802 Laboratory chemicals 28% The rate structure for the following commodities is yet to be decided: 1. Biri wrapper leaves (tendu patta) – Ch. 14 2. Biscuits Ch.19 - 3. Biris Ch. 24 4. Textiles Ch. 50 to 63 5. Footwear – Ch. 64 Note: 6. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin – Ch. 71 7. Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437] 213<BR> News - Pr....
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