Author: admin_gst

7324

7324
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Sanitary ware and parts thereof, of iron and steel
 
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules

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8702

8702
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Buses for use in public transport which exclusively run on Bio-fuels
 
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Note:
As Inserted vide notification no

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8424

8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sprinklers; drip irrigation system including laterals; mechanical sprayers
 
Clarification
* Clarification as to whether the existing entry 195B covering sprinkles also cover Fire Water Sprinklers. [ See para 3 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
* Clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sp

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4418

4418
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bamboo wood building joinery
 
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules

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4419

4419
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware and Kitchenware of wood
 
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules

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3808

3808
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
 
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Note:
As Ins

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3826

3826
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
 
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No

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2201

2201
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Drinking water packed in 20 litres bottles
 
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules

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2809

2809
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as,

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1704

1704
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sugar boiled confectionery
 
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules

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2711 12 00, 2711 13 00, 2711 19 10

2711 12 00, 2711 13 00, 2711 19 10
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
 
Clarification
* Clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23.07.2013. [ See para 6 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
 
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Notes:
Chapter headings amended vide Notification No. 01/2

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13

13
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Tamarind kernel powder
 
Clarification
* Clarification regarding GST rate applicable on treated (modified) tamarind kernel powd

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Heading 9971

Heading 9971
Services – Exemption from GST
GST
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or an

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Heading 9985

Heading 9985
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by way of fumigation in a warehouse of agricultural produce.
Definitions:
(d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other

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Heading 9971 or Heading 9991

Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
Definition
(zm) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
 
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Note:
As inserted vide  Notification No. 2

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Heading 9971 or Heading 9991

Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 37[or 41].
 
Definition
* In the Para 8.2 As per the IRDAI (Re-insurance) Regulations, 2018, 'Retrocession' means a re-insurance transaction whereby a part of assumed reinsured risk is further ceded to another Indian Insurer or a CBR (Cross Border Re-insurer). [ See Circular No. 228/22/2024-G

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Heading 9965

Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after 30th day of September 2022.
Definition
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
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Notes:
As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
Services by

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m customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after 30th day of September 2020.
Definition
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
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Note:
As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019, before it was read as,
 
Services by way of transportation of goods by a vessel from customs station of clearance in India to a pla

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Heading 9965

Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after the 30th day of September 2022.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
 
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Notes:
As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
Services by

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toms station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after the 30th day of September 2020.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
 
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Note:
As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019, before it was read as,
 
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place ou

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