Author: admin_gst

28 or 38

28 or 38
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Micronutrients, which are covered under 25[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under  the Fertilizer Control Order, 1985
 
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Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
28
Micronutrients, which are covered under 25[serial number 1(g)] of

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3503

3503
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivativ

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3504

3504
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whe

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3407

3407
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
113[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 shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]
 
 
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Note:
As amended vide notification no. 3

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3502

3502
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dr

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3302

3302
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Mixtures of odoriferous substances and 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 [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-me

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3304

3304
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan pre

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3305

3305
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Preparations for use on the hair [except Mehendi pate in Cones]
 
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Notes:
As  amended  vide notificat

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3306

3306
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental

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3401

3401
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Soap; 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; organic surface active products and preparations for 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
 
Clarification

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3207

3207
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes
 
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Prepared pigments

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2202 99 90

2202 99 90
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Tender coconut water 59[put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]
 
 
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Notes:
As  amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before i

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tainers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing

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3212

3212
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manuf

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3215

3215
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 28[“(other than Fountain pen ink and Ball pen ink)]”
 
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Notes:
28.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, “(Fountain pen ink and Ball

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3301

3301
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of 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 suc

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2106

2106
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
57[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters,
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
57[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter]
 
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Notes:
As  amended vide notification no. 27/2017

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3203

3203
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defi

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2106 90

2106 90
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494[, pre-packaged and labelled]]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification 
* Clarification regarding appropriate classification and applicable GST rate on ready to eat popcorn. [ See Circular No. 247/04/2025-GST Dated 14.02.2025 ]
* Clarification regarding GST rate on Extruded/Expanded Sa

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to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
108[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 494[, pre-packaged and labelled]]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity i

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, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.]
256[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Note:
As amended vide notification no. 35/2017 – Integrated Tax (Rate) dated 13-10-2017, before it was read as,
Namkeens, bhujia, mixture, chabena and similar edible preparations in 58[ready for con

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s defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]
102[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] i

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