Author: admin_gst

2201

2201
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 257[[other than Drinking water packed in 20 litres bottles]]
 
*************
Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2105 00 00

2105 00 00
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Ice cream and other edible ice, whether or not containing cocoa
 
Clarification
* Clarification on rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021.  [ See para 3 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification regarding the supplies provided in an ice cream outlet. [ See para 4 of circular 164/20/2021-GST dat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2106

2106
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
171[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
 
Clarification
* Clarification regarding classification and applicable GST rates on flavored and coated illaichi, and scented sweet supari. [ See para 7 of Circular No. 163/19/2021-GST dated 06.10.2021 ]
 
*************
Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
All kinds of food mixes including instant food mixes, soft d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1518

1518
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Animal or microbial fats and animal or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
 
**********

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2103 90 10

2103 90 10
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Omitted
 
*************
Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Curry paste”
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1601

1601
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.
 
***********

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1602

1602
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Other prepared or preserved meat, meat offal, blood or insects.
 
*************
Notes:
As amended vide Notification No. 18/2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1905

1905
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, 541[toasted bread and similar toasted products, 566[un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted]]]
 
 
*************
Notes:
As amended vide Notification No. 05/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read  
P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
Clarification
* Clarification regarding applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion. [ See para 2 of Circular No. 200/12/2023-GST Dated 01.08.2023 ]
* Clarification regarding classification and applicable GST rate on snack pellets manufactured through the process of extrusion (such as 'fryums'). [ See para 5 of Circular No. 189/01/2023-GST dated 13.01.2023 ]
 
*************
Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1516

1516
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
 
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Animal fats and oils and their fractions, partly or wholly hydrogenated, int

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1517

1517
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
 
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Edible

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1503

1503
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1504

1504
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0804

0804
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
106[Dates (soft or hard), figs, pineapples, avocados, guavas 492[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
 
Clarification
* Clarification regarding the applicable GST rate on different forms of Mangoes including Mango Pulp. [ See para 4 of Circular No. 179/11/2022-GST dated 03.08.2022 ]
 
*************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0813

0813
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 107[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]]
 
******************
Note:
As amended vide notification no. 35/2017 dated 13-10-2017, before it was read as,
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 56[dried fruits of Chapter 8 [other tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =